Empirical Tax Research in Accounting: A Discussion

Posted: 21 Nov 2001

See all articles by Edward L. Maydew

Edward L. Maydew

University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper


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.

Key words: Taxes; Corporate taxes

JEL Classification: H25, K34, M41, M43

Suggested Citation

Maydew, Edward L., Empirical Tax Research in Accounting: A Discussion. Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001. Available at SSRN: https://ssrn.com/abstract=288264

Edward L. Maydew (Contact Author)

University of North Carolina at Chapel Hill ( email )

McColl Building
Chapel Hill, NC 27599-3490
United States
919-843-9356 (Phone)

HOME PAGE: http://www.kenan-flagler.unc.edu/faculty/directory/accounting/edward-maydew

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