The Myth of the Matching Principle as a Tax Value

Deborah A Geier

The Myth of the Matching Principle as a Tax Value

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Abstract

This 1998 article explores why the "matching principle" in financial accounting should be considered irrelevant to federal income taxation, where its application can result effectively in consumption taxation (as opposed to income taxation).

Original language	American English
Journal	American Journal of Tax Policy
State	Published - Jan 1 1998

Keywords

matching principle
GAAP
capitalization
depreciation

Disciplines

Tax Law

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The Myth of the Matching Principle as a Tax ValueFinal published version, 7.47 MBLicense: CC BY

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KW - capitalization

KW - depreciation

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JO - American Journal of Tax Policy

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The Myth of the Matching Principle as a Tax Value

Abstract

Keywords

Disciplines

Access to Document

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