Empirical Tax Research in Accounting
Douglas A. Shackelford
University of North Carolina Kenan-Flagler Business School; National Bureau of Economic Research (NBER)
Terry J. Shevlin
University of California-Irvine
JAE Rochester Conference April 2000
This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last fifteen years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices and (iii) the taxation of multijurisdictional (international and interstate) commerce. Methodological concerns of particular interest to this field also are discussed. The paper concludes with a discussion of possible directions for future research.
Number of Pages in PDF File: 109
JEL Classification: G12, K34, M41, M43
Date posted: October 12, 2000
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