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Empirical Tax Research in AccountingDouglas A. ShackelfordUniversity of North Carolina at Chapel Hill; National Bureau of Economic Research (NBER); University of North Carolina (UNC) at Chapel Hill - Accounting Area Terry J. ShevlinUniversity 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 working papers seriesDate posted: October 12, 2000Suggested CitationContact Information
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