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Previous	OP 233/2016/4-12 Choosing between an estate tax and basis carryover regime	OP 233/2016/4-13 Caveats to the research use of tax - return administrative data	OP 233/2016/4-2 The relation between book and taxable income since the introduction of the Schedule M-3	OP 233/2016/4-3 Trends in the sources of permanent and temporary book - tax differences during the Schedule M-3 era	OP 233/2016/4-4 Increased tax disclosures and corporate tax avoidance	OP 233/2016/4-5 Have excess returns to corporations been increasing over time	OP 233/2016/4-6 Innovation boxes	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Trends in the sources of permanent and temporary book - tax differences during the Schedule M-3 era Fabio B. Gaertner, Stacie K. Laplante and Daniel P. Lynch