Empirical Tax Research in Accounting: A Discussion

Maydew, Edward L.

doi:10.2139/ssrn.258569

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Empirical Tax Research in Accounting: A Discussion

22 Pages Posted: 10 Feb 2001

See all articles by Edward L. Maydew

Edward L. Maydew

University of North Carolina at Chapel Hill

Date Written: December 28, 2000

Abstract

This discussion reflects on the state and future of empirical tax research in accounting, complementing and extending Shackelford and Shevlin (2000). Specifically, this discussion 1) examines the scope Shackelford and Shevlin (2000), 2) discusses what I view to be the main contributions and limitations in the extant tax research, and 3) charts several directions for future research.

Keywords: Taxes, Corporate taxes

JEL Classification: H25, K34, M41, M43

Suggested Citation: Suggested Citation

Maydew, Edward L., Empirical Tax Research in Accounting: A Discussion (December 28, 2000). Available at SSRN: https://ssrn.com/abstract=258569 or http://dx.doi.org/10.2139/ssrn.258569