Empirical Tax Research in Accounting
Douglas A. Shackelford
University of North Carolina at Chapel Hill; National Bureau of Economic Research (NBER); University of North Carolina (UNC) at Chapel Hill - Accounting Area
Terry J. Shevlin
University of California-Irvine
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
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.
JEL Classification: G12, K34, M41, M43
Accepted Paper Series
Suggested Citation
Shackelford, Douglas A. and Shevlin, Terry J., Empirical Tax Research in Accounting. Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001. Available at SSRN: http://ssrn.com/abstract=288263
