The Myth of the Matching Principle as a Tax Value

Geier, Deborah A.

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The Myth of the Matching Principle as a Tax Value

American Journal of Tax Policy, Vol. 15, No. 17, 1998

Cleveland-Marshall Legal Studies Paper No. 1333807

150 Pages Posted: 29 Jan 2009

See all articles by Deborah A. Geier

Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

Date Written: January 27, 2009

Abstract

This 1998 article explores why the "matching principle" in financial accounting should be considered irrelevant to federal income taxation, where its application can result effectively in consumption taxation (as opposed to income taxation).

Keywords: matching principle, financial accounting, tax accounting, income taxation, consumption taxation

JEL Classification: H20, H24

Suggested Citation: Suggested Citation

Geier, Deborah A., The Myth of the Matching Principle as a Tax Value (January 27, 2009). American Journal of Tax Policy, Vol. 15, No. 17, 1998, Cleveland-Marshall Legal Studies Paper No. 1333807, Available at SSRN: https://ssrn.com/abstract=1333807