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A Review of Tax Research
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Shane Heitzman
Simon School of Business, University of Rochester
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
working papers series
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Date posted: September 23, 2009
; Last revised: July 28, 2010
Suggested CitationHanlon, 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
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