Abstract
Some of the assumptions made in part I of this study have been dropped in part II. First, the assumption of a constant tax rate. Second, the assumption of the absence of parent/subsidiary relationships. Third, the assumption of the absence of inflation. Finally, the assumption of the absence of other timing differences in case of loss carry-over.
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© 1981 Springer Science+Business Media Dordrecht
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van Hoepen, M.A. (1981). Summary and conclusions part II. In: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4350-1_15
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DOI: https://doi.org/10.1007/978-94-017-4350-1_15
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4352-5
Online ISBN: 978-94-017-4350-1
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