Abstract

http://ssrn.com/abstract=235796
 
 

References (202)



 
 

Citations (122)



 
 

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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

December 2000

JAE Rochester Conference April 2000

Abstract:     
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

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Date posted: October 12, 2000  

Suggested Citation

Shackelford, Douglas A. and Shevlin, Terry J., Empirical Tax Research in Accounting (December 2000). JAE Rochester Conference April 2000. Available at SSRN: http://ssrn.com/abstract=235796 or http://dx.doi.org/10.2139/ssrn.235796

Contact Information

Douglas A. Shackelford (Contact Author)
University of North Carolina Kenan-Flagler Business School ( email )
Kenan-Flagler Business School
Chapel Hill, NC 27599-3490
United States
919-962-3197 (Phone)
919-962-4727 (Fax)

National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Terry J. Shevlin
University of California-Irvine ( email )
Paul Merage School of Business
Irvine, CA 92697-3125
United States
206-550-9891 (Phone)
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References:  202
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