Tax reform proposals. hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 19, 1985.

Shipping list no.: 86-138-P.

Tax reform proposals. hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 20, 1985.

Distributed to some depository libraries in microfiche.

Tax reform proposals. hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 27, 1985.

Shipping list no. 86-195-P.

Community property income. Hearings before a subcommittee of the Committee on Ways and Means, House of Representatives, Seventy-third Congress, second session, on H.R. 8396. May 1, 2, 3, 4, 5, 7, 9, 21, June 12 and 13, 1934.

Ashton C. Shallenberger, chairman of subcommittee.

Elimination of double tax benefits for military homeowners.

Item 1005-C

Tax tips on tape : facilitator's kit /

Mode of access: Internet.

Legislative history of United States tax conventions /

Reprint of the 1962 edition published by U.S. Govt. Print. Off.

Federal income taxation of farmers, June, 1961 /

Bibliographical footnotes.

Tax reform act of 1984 : law and controlling committee reports /

Includes index

Tax guide for churches and other religious organizations.

Cover title.

Reference listing of 1992 federal tax forms and publications.

Includes indexes.

Municipal income taxation in the United States.

Mode of access: Internet.

Tax revision compendium. Compendium of papers on broadening the tax base,

Mode of access: Internet.

Effects of changes in taxes and benefit payments proposed in the administration's 1983 budget for households in different income categories /

"April 1982."

Earnings management in response to the introduction of the Australian gold tax

Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.