Empirical Tax Research in Accounting: A Discussion
22 Pages Posted: 10 Feb 2001
Date Written: December 28, 2000
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