---
title: Advance Tax Payment and Tax Volatility
url: https://www.ml-quant.com/papers/ssrn/4589052/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 4589052
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4589052
featured: 2023-10-04
citations: 1
topic: Derivatives & Volatility
---


# Advance Tax Payment and Tax Volatility

Using the current year as the estimation base and increasing the frequency of advance corporate income tax payments can decrease tax volatility and reduce outstanding tax liability.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4589052
- Identifier: SSRN 4589052
- Released: 2023-09-30
- First featured: Quant Letter No. 18 (2023-10-04): https://www.ml-quant.com/issues/2023-10-04/
- Citations (Semantic Scholar): 1
- Published in: not yet
- Topic: Derivatives & Volatility

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