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| Author: | Shackelford, D. A. Shevlin, T. |
| Title: | Empirical tax research in accounting |
| Journal: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 321-387 |
| Index terms: | Accounting theory Taxation Financial reporting |
| Language: | eng |
| Abstract: | The paper traces the development of archival, microecomic-based, empirical income tax research in accounting over the last 15 years. The paper details three major areas of research: (1) the coordination of tax and non-tax factors, (2) the effects of taxes on asset prices, and (3) the taxation of multijurisdictional commerce. |
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