The Influence of Accounting Rules on Tax Policy Objectives: An Empirical Investigation.
本文实证检验美国会计规则是否干扰税收政策的经济目标，发现样本公司对投资税收抵免的会计方法选择与固定资产投资无显著关联，表明政策制定者不应无证据限制会计规则。
Abstract This article focuses on the influence of accounting rules on tax policy objectives. The formulation of tax policies to accomplish specific economic or social goals is common in the U.S. Of continuing interest is the question of whether financial accounting rules are likely to interfere with or impede the achievement of these goals. The results of this study suggest that U.S. Government concern that accounting rules would interfere with the economic goals of the ITC may have been unnecessary. The selection of ITC accounting method by the sample firms and their investment in plant and equipment do not appear to have been related at the .05 level of significance. The implication for future questions concerning the impact of accounting rules on tax policy objectives is clear. The imposition of constraints on accounting rule-makers by tax policy-setters should only be based upon evidence that the accounting rules are likely to interfere with the economic or social goals of the tax policy.