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http://ssrn.com/abstract=1476561
 
 

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A Review of Tax Research


Michelle Hanlon


Massachusetts Institute of Technology (MIT) - Sloan School of Management

Shane Heitzman


University of Southern California - Marshall School of Business

July 25, 2010


Abstract:     
In this paper, we present a review of tax research. We survey four main areas of the literature: 1) the informational role of income tax expense reported for financial accounting, 2) corporate tax avoidance, 3) corporate decision-making including investment, capital structure, and organizational form, and 4) taxes and asset pricing. We summarize the research areas and questions examined to date and what we have learned or not learned from the work completed thus far. In addition, we provide our opinion as to the interesting and important issues for future research.

Number of Pages in PDF File: 138

Keywords: taxes, corporate finance, investment, asset pricing, financial reporting, corporate governance

JEL Classification: G30, H25, K34, L21, M41

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Date posted: September 23, 2009 ; Last revised: July 28, 2010

Suggested Citation

Hanlon, Michelle and Heitzman, Shane, A Review of Tax Research (July 25, 2010). Available at SSRN: http://ssrn.com/abstract=1476561 or http://dx.doi.org/10.2139/ssrn.1476561

Contact Information

Michelle Hanlon (Contact Author)
Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )
77 Massachusetts Ave.
E62-416
Cambridge, MA 02142
United States
617-253-9849 (Phone)
Shane Heitzman
University of Southern California - Marshall School of Business ( email )
701 Exposition Blvd
Los Angeles, CA 90089
United States
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