Comparative Income Tax Deferral, The Us And Japan »

Comparative Income Tax Deferral examines the benefits achieved by deferring income or accelerating deductions, with reference to the income tax systems of the United States and Japan. The United States has been at the forefront of recognising the

1. Introduction
2. The Cary Brown Model
3. Interpretations of the Cary Brown Model
4. A New Way of Looking at an Old Model
5. Various Deferral Scenarios
6. Various Methods in Preventing Tax Deferral
7. Summary of the Various Methods
8. Conclusion