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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/128689

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/128689

Title:	Does the Government-mandated Adoption of International Financial Reporting Standards Reduce Income Tax Revenue?
Authors:	吳文傑 Wu*, Wen-Chieh Mao, Chih-Wen
Contributors:	財政系
Date:	2019-02
Issue Date:	2020-02-20 13:10:48 (UTC+8)
Abstract:	The mandatory adoption of International Financial Reporting Standards (IFRS) has been the most noteworthy accounting regulatory change in a multitude of countries. After adopting IFRS, the gap between accounting earnings and taxable income increases in most of these countries. Previous literature suggests that low book-tax conformity is associated with higher corporate tax avoidance, thereby collecting lower income tax revenues. This study applies the propensity score matching method and the difference-in-differences design to empirically examine the impact of the government-mandated adoption of IFRS on a country’s income tax revenue. Using panel data of 137 countries covering the period from 2000 to 2010, the empirical results show that the mandatory IFRS adoption results in a decrease in income tax revenue.
Relation:	International Tax and Public Finance, Vol.26, pp.145-166
Data Type:	article
DOI link:	https://doi.org/10.1007/s10797-018-9495-2
DOI:	10.1007/s10797-018-9495-2
Appears in Collections:	[Department of Public Finance] Periodical Articles

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