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European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium

Kathleen AndriesWHU Otto-Beisheim School of Management, Vallendar, GermanyCorrespondence[email protected]
,
Martine CoolsFaculty of Economics and Business, KU Leuven, Antwerp campus, Belgium
&
Steve Van UytbergenFaculty of Economics and Business, KU Leuven, Antwerp campus, Belgium
Pages 531-559 | Received 30 Sep 2015, Accepted 28 May 2016, Published online: 02 Aug 2016

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Kay Blaufus, Nadja Fochmann, Jochen Hundsdoerfer & Michael Milde. (2023) How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?. European Accounting Review 32:5, pages 1157-1184.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Articles from other publishers (7)

Pieter Buyl, Annelies Roggeman & Isabelle Verleyen. (2022) An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data. CESifo Economic Studies 68:1, pages 46-72.
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Pavol Durana, Katarina Valaskova, Darina Chlebikova, Vladislav Krastev & Irina Atanasova. (2020) Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries. Risks 8:2, pages 57.
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Daniel Taborda & João Sousa. (2020) The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions. Accounting, Economics, and Law: A Convivium 0:0.
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Laura Dobbins, Sebastian Eichfelder, Frank Hechtner & Jochen Hundsdoerfer. (2018) Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations. Schmalenbach Business Review 70:4, pages 313-340.
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Kay Blaufus, Nadja Fochmann, Michael Milde & Jochen Hundsdoerfer. (2021) How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?. SSRN Electronic Journal.
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Dan Lynch, Max Pflitsch & Michael W. Stich. (2020) Earnings Management around the Tax Cuts and Jobs Act of 2017. SSRN Electronic Journal.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
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