Relevant bibliographies by topics / Deferred Tax Assets

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Deferred Tax Assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 May 2022

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Journal articles on the topic "Deferred Tax Assets"

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Rochaendi, Dinny Nuari Nurlita, and Wajib Ginting. "Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management." Acman: Accounting and Management Journal 1, no. 2 (2021): 74–85. http://dx.doi.org/10.55208/aj.v1i2.22.

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Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed on the Indonesia Stock Exchange for 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive and verification approach. The population of this research is trading, service, and investment companies as man
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Bohušová, Hana, Patrik Svoboda, and Lucie Semerádová. "Deferred tax for tax planning in the Czech agricultural companies." Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (2019): 349–58. http://dx.doi.org/10.17221/312/2018-agricecon.

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The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011–2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identifie
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Timuriana, Tiara, and Rezwan Rizki Muhamad. "PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 12–20. http://dx.doi.org/10.34204/jiafe.v1i2.512.

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The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) De
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Johnston, Derek, and Lisa Kutcher. "Do Stock-Based Compensation Deferred Tax Assets Provide Incremental Information about Future Tax Payments?" Journal of the American Taxation Association 38, no. 1 (2015): 79–102. http://dx.doi.org/10.2308/atax-51237.

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ABSTRACT We explore whether an accounting treatment similar to that required under IFRS improves the ability of the stock-based compensation component of deferred tax assets to predict future tax payments, relative to U.S. GAAP. Using hand-collected data for S&P 500 firms, we estimate the deferred tax assets related to employee stock options (ESOs) and restricted stock units (RSUs). We find that the RSU deferred tax asset is negatively related to future cash tax payments, while we fail to find that the ESO deferred tax asset is. However, after reducing the ESO and RSU deferred tax assets b
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Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." Accounting Review 75, no. 1 (2000): 1–12. http://dx.doi.org/10.2308/accr.2000.75.1.1.

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This study uses an analytical model to investigate the value of the firm when there are temporary differences between when revenue and expense items are recognized for tax- and financial-reporting purposes. The model shows that deferred tax assets and liabilities transform book values of underlying liabilities and assets into estimates of the after-tax cash flows on which the firm's market value is based. The analysis shows that if tax deductions are taken on a cash basis, and if the underlying assets and liabilities are recorded at the present value of their associated future cash flows, then
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Laux, Rick C. "The Association between Deferred Tax Assets and Liabilities and Future Tax Payments." Accounting Review 88, no. 4 (2013): 1357–83. http://dx.doi.org/10.2308/accr-50417.

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ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax payments, the magnitude of the information is small. Further, consistent with theoretical predictions (Guenther and Sansing 2000, 2004; Dotan 2003) the analysis demonstrates there is an asymmetrical association between deferred taxes and future tax payments. For i
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Baraja, Lutfi M., Yuswar Zainul Basri, and Vertari Sasmi. "PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." Jurnal Akuntansi Trisakti 4, no. 2 (2019): 191. http://dx.doi.org/10.25105/jat.v4i2.4853.

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<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in pa
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Malyshkin, O., S. Rohoznyi, O. Yarmolitska та Yu Ostapenko. "DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)". Financial and credit activity problems of theory and practice 4, № 39 (2021): 138–48. http://dx.doi.org/10.18371/fcaptp.v4i39.241302.

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Abstract. Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability in the reporting. The purpose of the article is to analyze the income tax in terms of its calculation by the international standards and identify key tax differences. The authors proposed to formulate the definitions of the current income tax which should be understood as the amount of income taxes payable (reimbursed) on taxable profi
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Machdar, Nera Marinda, and Dade Nurdiniah. "Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?" European Journal of Business and Management Research 6, no. 3 (2021): 97–103. http://dx.doi.org/10.24018/ejbmr.2021.6.3.868.

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The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements f
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ONASIS, DINI, and AFVAN AQUINO. "PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Daya Saing 3, no. 3 (2017): 253–57. http://dx.doi.org/10.35446/dayasaing.v3i3.112.

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Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a
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Dissertations / Theses on the topic "Deferred Tax Assets"

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Jesus, José Guilherme Moutinho Pimpão da Conceição de. "Deferred tax assets in portuguese banking." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13318.

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Mestrado em Finanças<br>Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ativos na banca nacional. Concluímos que a ponderação e a quantidade de DTAs no sistema bancário Português têm, efetivamente, influenciado os resultados bancários, especialmente após a introdução da nova diretiva CRD IV /
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De, Jager Daniël Theodorus. "Disclosure of deferred tax a descriptive study into the appropriateness of different classification methods /." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-11122008-173759/.

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Yamori, Nobuyoshi, and Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.

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Podzimková, Martina. "Odložená daň." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10499.

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The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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Zikirina, Kristina. "Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360438.

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This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Nex
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Rodrigues, Francisco Maria Mota. "Relevância dos impostos diferidos : caso das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11676.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende investigar se os investidores atribuem valor relevante aos impostos diferidos (ID) e aos seus componentes, na determinação do valor de mercado das empresas cotadas no PSI Geral para o triénio de 2009-2011. Para este efeito, agrupámos os componentes de ID em 7 categorias de ativos por impostos diferidos (AID) e 6 categorias de passivos por impostos diferidos (PID), em função da natureza das transações que lhes deram origem. Os resultados da investigação revelaram que os investidores atribuem valor relevante a
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Anceles, Eliana Karsten. "Fatores explicativos do reconhecimento de ativos fiscais recuperáveis, diferidos e litigiosos: um estudo em empresas do ramo de agronegócios." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3697.

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Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-27T20:33:40Z No. of bitstreams: 1 fatores_explicativos.pdf: 1077501 bytes, checksum: e633110f5c7b548e00a08d4f421dae36 (MD5)<br>Made available in DSpace on 2015-05-27T20:33:40Z (GMT). No. of bitstreams: 1 fatores_explicativos.pdf: 1077501 bytes, checksum: e633110f5c7b548e00a08d4f421dae36 (MD5) Previous issue date: 2012-03-27<br>CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O estudo trata dos fatores explicativos do reconhecimento de ativos de natureza fiscal. Seu objetivo é identificar esses fatores em e
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Klečková, Petra. "Účetní a daňové souvislosti s dlouhodobým nehmotným majetkem." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75908.

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This thesis provides an overview of accounting and tax implications of long-term intangible assets from the perspective of the Czech legislation and in terms of International Accounting Standards. The text is divided into theoretical and practical. The first part describes the intangible assets in five chapters. The first of these intangible assets is generally defined in terms of Czech and international law. Other chapters deal with valuation, depreciation and decommissioning of intangible assets. The last chapter deals with the deferred taxes that are due different concepts of accounting and
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Erhartová, Jitka. "Projevy zásady opatrnosti v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76725.

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The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
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Matias, Leonor Silva. "A adoção do Decreto-Lei 66/2016 pelas empresas portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/18077.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo a análise do impacto do Decreto-lei 66/2016 de 3 de novembro, que veio estabelecer um regime facultativo de reavaliação do ativo fixo tangível e propriedades de investimento, nas contas das empresas portuguesas que a ele aderiram. Numa perspetiva comparativa analisou-se também o impacto da Ley 16/2012, o diploma legislativo emitido pelo governo espanhol a 27 de dezembro de 2012, que criou um regime semelhante ao DL 66/2016. Com base nos dados disponibilizados pelos relatórios e contas, dos anos de 2
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Books on the topic "Deferred Tax Assets"

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Poterba, James. The significance and composition of deferred tax assets and liabilities. National Bureau of Economic Research, 2007.

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Poterba, James M. The significance and composition of deferred tax assets and liabilities. National Bureau of Economic Research, 2007.

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General, British Columbia Office of the Auditor. Compliance-with-authorities audits: Statutory tabling requirements, safeguarding moveable physical assets, treatment of unclaimed money. Office of the Auditor General, 1994.

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Shoven, John B. Asset location in tax-deferred and conventional savings accounts. National Bureau of Economic Research, 1999.

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Poterba, James M. Asset location for retirement savers. National Bureau of Economic Research, 2000.

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British Columbia. Office of the Auditor General. Compliance-with-authorities audits: Home suppport services, environmental tire levy, safeguarding moveable physical assets--public sector survey, Consumer Protection Act--income tax refund discounts, Financial Administration Act, Part 4--follow up. Office of the Auditor General, 1996.

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Schwäbe, Nicole. Latente Steuern bei Unternehmenszusammenschlüssen: Unter Beteiligung von Kapital- und Personengesellschaften im Einzelabschluss nach HGB : eine vergleichende Analyse von Asset Deal und Share Deal. Peter Lang, 2012.

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Office, General Accounting. Tax policy: Issues and policy proposals regarding tax treatment of intangible assets : report to the Joint Committee on Taxation. The Office, 1991.

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Book chapters on the topic "Deferred Tax Assets"

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Papadeas, Panagiotis. "The Conversion of Bank Deferred Tax Assets in 2016 to Bank Shares in 2017." In Economic and Financial Challenges for Eastern Europe. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12169-3_20.

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Górowski, Ireneusz. "The Going Concern Threats and Deferred Tax Assets Recognition: The Gap Between Theory and Practice." In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_36.

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"Deferred Tax Assets (DTAs)." In Handbook of Basel III Capital. John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119330844.ch13.

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Evangelos, Chytis, Filos Ioannis, and Gkouma Olympia. "The Information Content of Tax Loss Carryforwards Before and During the Global Financial Crisis." In Advances in Finance, Accounting, and Economics. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-6114-9.ch004.

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Tax loss carryforwards are a valuable asset because they usually reduce a company's future tax payments. This chapter investigates the importance of deferred tax assets from tax loss carryforwards (DTA_TLC) by sector and index (FTSE/ASE) for the period before and after the outbreak of the financial crisis (2005-2012). In the non-banking industry, the DTA_TLC cover on average half (1/2) of the total deferred tax assets (DTAs) and one-fifth (1/5) of income before taxes (IBT). The telecommunications industry accounts for the largest DTA_TLC components, while the chemicals sector for the smallest. On average, the companies listed in the FTSE/ASE 20 report DTA_TLC five times larger than those of the FTSE/ASE 40. In the banking sector, until 2009 DTA_TLC constituted a small part of total assets and IBT. In contrast, after 2010, DTAs include significant components of DTA_TLC, as a consequence of the private sector involvement (PSI) and the financial crisis.
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"Deferred Tax Consequences of Goodwill and Intangible Assets." In Accounting for Goodwill and Other Intangible Assets. John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119380337.ch6.

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Silva, Joao Carlos, Nuno Souto, and José Pereira. "Valuation of Deferred Tax Assets Using a Closed Form Solution." In Advances in Business Information Systems and Analytics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7716-5.ch008.

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Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. It usually refers to situations where a company has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation). DTAs are thus contingent claims, whose underlying assets are the company's future profits. Consequently, the correct approach to value such rights implies the use of a contingent claim valuation framework. The purpose of this chapter is to propose a precise and conceptually sound mathematical approach to value DTAs, considering future projections of earnings and rates, alongside the DTA's legal time limit. The authors show that with the proposed evaluation techniques, the DTA's expected value will be much lower than the values normally used in today's practice, and the company's financial analysis will lead to much more sound and realistic results.
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Silva, Joao Carlos, Nuno Souto, and José Pereira. "Simple Valuation of Compounded Deferred Tax Assets Using a Binomial Algorithm." In Advances in Business Information Systems and Analytics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7716-5.ch009.

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Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In a company's balance, it usually refers to situations where it has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation). In fact, accounting and tax losses may be used to shield future profits from taxation, through tax loss carry-forwards. The purpose of this chapter is to propose a precise and conceptually sound approach to value DTAs. For that purpose, making use of an adapted binomial CRR (Cox, Ross, and Rubinstein) algorithm, the authors derive a precise way to value DTAs. This way, the DTAs are valued in a similar way of the binomial options pricing model, and the subjectivity of its evaluation is greatly reduced. The authors show that with the proposed evaluation techniques, the DTA's expected value will be much lower than the values normally used in today's practice, and the bank's financial analysis will lead to much more sound and realistic results.
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Munnell, Alicia H., Wenliang Hou, and Abigail N. Walters. "Property Tax Deferral." In New Models for Managing Longevity Risk. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192859808.003.0012.

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Many retirees will not have enough money from conventional retirement programs to maintain their standard of living once they stop working. To help support themselves, they will need to tap their home equity, the major asset for most middle-income older households. Yet tapping home equity is difficult: most people are reluctant to downsize and, even when they do, they rarely reduce their housing expenses. Reverse mortgages are an option, but most households are put off by the enormity of the decision, the complexity of the product, and the high up-front costs. A state-wide property tax deferral program overcomes the hurdles to accessing home equity. Property tax deferral does not provide access to as much home equity as a reverse mortgage, but the offsetting advantage is that some of the house value after the repayment of the loan and interest will be available for a bequest. At the household level, the proposed program is revenue neutral: all taxes owed by a participating household are paid back, with interest sufficient to cover borrowing costs and administrative expenses. But because loans are made well in advance of repayments, the sponsor of the plan must cover start-up costs. In Massachusetts, if the state government simply borrowed money to cover the annual outlays, the state’s ratio of debt to gross state product would rise from 14 percent to 15.1 percent. The alternative is to involve the private sector. This decision would raise the costs to homeowners, but it may nevertheless be necessary in order to get a broad-based program up and running.
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Bauman, Mark P., and Cathalene Rogers Bowler. "FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance." In Advances in Taxation. Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/s1058-749720180000025002.

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Moran, Beverly. "Labor, Capital, and Human Rights." In Tax, Inequality, and Human Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0023.

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This chapter discusses how the US tax code—like many Organisation for Economic Co-operation and Development (OECD) country tax codes—favors capital over labor, and thereby is at odds with fundamental tenets of human rights and policy principles regarding equity. This bias in favor of capital may not only be counterproductive in terms of its impacts on revenue generation and tax administration. It also entrenches inequalities and disregards the ways in which the human body, with its labor capacity, is the most essential “asset” on which most people rely. Therefore, labor should enjoy the preferences, such as the realization principle and depreciation, from which capital currently benefits. The chapter then outlines a course of investigation for further study including contrasting Social Security old-age pension and disability benefits, and exploring the consequences of shifting property to accrual accounting while providing the human body with generous depreciation deductions and tax deferral through realization.
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Conference papers on the topic "Deferred Tax Assets"

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"Debt, Performance Pressure and Corporate Deferred Income Tax Assets." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001166.

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Mehdizadeh, P., and D. T. Perry. "The Role of Well Testing in Recognizing Deferred Production Revenue." In ASME 2002 Engineering Technology Conference on Energy. ASMEDC, 2002. http://dx.doi.org/10.1115/etce2002/manu-29105.

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Well testing is routinely performed to evaluate the performance of a well, which establishes the allocation factor for the lease, which in turn establishes tax and royalty basis. Most well testing is done with conventional gravity separators, which separates the produced stream into oil, water, and gas components and measures these individual components as individual streams. New multiphase measurement technology improves well test results through improved accuracy, consistency, and more frequent well testing. This paper examines the implication of these improved capabilities to recognize well
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Tsai, Hanchung, Yung Y. Liu, Mark Nutt, and James Shuler. "Advanced Surveillance Technologies for Used Fuel Long-Term Storage and Transportation." In ASME 2011 14th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2011. http://dx.doi.org/10.1115/icem2011-59032.

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Utilities worldwide are using dry-cask storage systems to handle the ever-increasing number of discharged fuel assemblies from nuclear power plants. In the United States and possibly elsewhere, this trend will continue until an acceptable disposal path is established. The recent Fukushima nuclear power plant accident, specifically the events with the storage pools, may accelerate the drive to relocate more of the used fuel assemblies from pools into dry casks. Many of the newer cask systems incorporate dual-purpose (storage and transport) or multiple-purpose (storage, transport, and disposal)
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Reports on the topic "Deferred Tax Assets"

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Landoni, Mattia, and Stephen Zeldes. Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets? National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w26700.

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Shoven, John, and Clemens Sialm. Asset Location in Tax-Deferred and Conventional Savings Accounts. National Bureau of Economic Research, 1999. http://dx.doi.org/10.3386/w7192.

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