Profits Effects is a financial metric within tax accounting for mergers that quantifies the change in taxable earnings resulting from the integration of two entities' operations, distinguished by its focus on the net impact of tax attributes, valuation allowances, and utilization of carryforwards on post-merger profitability.
73
Publications
5.2K
Citations
147
Authors
89
Institutions
Publications per year
2017–2026
17
Parents
Publications
73
Prices, Markups, and Trade Reform
Jan De Loecker, Pinelopi Goldberg, Amit Khandelwal et al. · Econometrica · 2016 · 986 citations · Full text
The property tax: An excise tax or a profits tax?
Peter Mieszkowski · Journal of Public Economics · 1972 · 360 citations
Law, Public Finance, Tax Law +16
1–5 of 73
Authors
147
- PG
3
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- PL
3
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- HD
3
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- AK
3
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- NP
3
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1–5 of 147
Institutions
89
Deakin University
Burwood, Australia
3 h-index
3 publications
152 citations
Yale University
New Haven, United States
3 h-index
6 publications
1.5K citations
Dartmouth College
Hanover, United States
3 h-index
6 publications
1.5K citations
Princeton University
Princeton, United States
3 h-index
6 publications
1.5K citations
National Bureau of Economic Research
Cambridge, United States
3 h-index
8 publications
537 citations
Catholic University of America
Washington D.C., United States
2 h-index
2 publications
148 citations
Massachusetts Institute of Technology
Cambridge, United States
2 h-index
2 publications
156 citations
University of California, Berkeley
Berkeley, United States
2 h-index
2 publications
1.1K citations
1–8 of 89
Venues
- SSRN Electronic Journal
Repository · 6 publications · 101 citations
6
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- Econometrica
2 publications · 997 citations
2
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- RePEc: Research Papers in Economics
Repository · 2 publications · 42 citations
2
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- Econstor (Econstor)
Repository · 2 publications · 55 citations
2
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- Management Science
2 publications · 437 citations
2
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1–5