Download This PaperThe Myth of the Matching Principle as a Tax Value
American Journal of Tax Policy, Vol. 15, No. 17, 1998
150 Pages Posted: 29 Jan 2009
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
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.