Concepedia

Timing Of Deductions

Timing of Deductions is a tax planning strategy that involves the deliberate selection of the tax period in which deductions are claimed to maximize their present value by deferring tax liabilities to future periods.

33

Publications

958

Citations

67

Authors

42

Institutions

Publications per year

2017–2026

7

Variants

Deduction Timing

Parents

Children

Publications

33

Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding

Matthew D. Shapiro, Joel Slemrod · National Bureau of Economic Research · 1993 · 120 citations · Full text

, , +14

FURTHER EVIDENCE ON THE DYNAMIC IMPACT OF TAXES ON CHARITABLE GIVING

Kevin S. Barrett, Anya M. McGuirk, Richard Steinberg · National Tax Journal · 1997 · 82 citations

, , +17

The enduring scandal of deduction

Marcello D’Agostino, Luciano Floridi · Synthese · 2008 · 62 citations

, , +8

The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns

Giorgia Maffini, Jing Xing · American Economic Journal Economic Policy · 2019 · 58 citations

, , +16

Personal Deductions in an Ideal Income Tax

William D. Andrews · Harvard Law Review · 1972 · 58 citations

, , +12

1–5 of 33

Authors

67

  1. CH
    Charles H. Kahn

    University of Pennsylvania, United States

    2 publications · 29 citations

    2

    h-index

  2. JS
    Joel Slemrod

    University of Michigan, United States

    2 publications · 157 citations

    2

    h-index

  3. TJ
    Timothy J. Rupert

    Universidad del Noreste, Mexico

    2 publications · 46 citations

    2

    h-index

  4. RA
    Rebecca A. London

    University of California, Santa Cruz, United States

    1 publications · 37 citations

    1

    h-index

  5. JX
    Jing Xing

    Ocean University of China, China

    1 publications · 58 citations

    1

    h-index

1–5 of 67

Institutions

42

  1. University of Oxford

    Oxford, United Kingdom

    3 h-index

    4 publications

    209 citations

  2. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    55 citations

  3. University of Michigan

    Ann Arbor, United States

    2 h-index

    4 publications

    314 citations

  4. Universidad del Noreste

    Tampico, Mexico

    2 h-index

    3 publications

    74 citations

  5. The University of Sydney

    Sydney, Australia

    2 h-index

    2 publications

    40 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    3 publications

    254 citations

  7. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    16 citations

  8. University of Ferrara

    Ferrara, Italy

    1 h-index

    1 publications

    62 citations

1–8 of 42

Venues

  1. National Tax Journal

    NTJ · 5 publications · 154 citations

    5

    h-index

  2. The Accounting Review

    2 publications · 46 citations

    2

    h-index

  3. National Bureau of Economic Research

    Repository · 2 publications · 146 citations

    2

    h-index

  4. Insurance Mathematics and Economics

    1 publications · 13 citations

    1

    h-index

  5. International Tax and Public Finance

    1 publications · 11 citations

    1

    h-index

1–5