109 Pages Posted: 12 Oct 2000
Date Written: December 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.
JEL Classification: G12, K34, M41, M43
Suggested Citation: Suggested Citation
Shackelford, Douglas A. and Shevlin, Terry J., Empirical Tax Research in Accounting (December 2000). JAE Rochester Conference April 2000. Available at SSRN: https://ssrn.com/abstract=235796 or http://dx.doi.org/10.2139/ssrn.235796