Empirical tax research in accounting

Empirical tax research in accounting This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting and Economics Elsevier

Empirical tax research in accounting

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Publisher
Elsevier
Copyright
Copyright © 2001 Elsevier Science B.V.
ISSN
0165-4101
DOI
10.1016/S0165-4101(01)00022-2
Publisher site
See Article on Publisher Site

Abstract

This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 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.

Journal

Journal of Accounting and EconomicsElsevier

Published: Sep 1, 2001

References

  • Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry
    Adiel, R.
  • Cash distribution to shareholders
    Bagwell, L.; Shoven, J.
  • The effects of taxes, agency costs and information asymmetry on earnings management
    Beatty, A.; Harris, D.
  • Motives for forming research & development financing organizations
    Beatty, A.; Berger, P.; Magliolo, J.
  • The tax consequences of long-run pension policy
    Black, F.
  • Differential tax benefits and the pension reversion decision
    Clinch, G.; Shibano, T.
  • Global organizations and taxes
    Collins, J.; Shackelford, D.
  • Tests of a deferred tax explanation of the negative association between the LIFO reserve and firm value
    Dhaliwal, D.; Trezevant, R.; Wilkins, M.
  • The effect of transaction structure on price
    Erickson, M.; Wang, S.
  • Debt and the marginal tax rate
    Graham, J.
  • Proxies for the marginal tax rate
    Graham, J.
  • Capital gains tax rates and the cost of capital for small business
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    Guenther, D.; Maydew, E.; Nutter, S.
  • Price and volume effects associated with changes in the S&P 500 list
    Harris, L.; Gurel, E.
  • Understanding the determinants of managerial ownership and the link between ownership and performance
    Himmelberg, C.; Hubbard, G.; Palia, D.
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  • Depreciation policy changes
    Keating, S.; Zimmerman, J.
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    Klassen, K.; Shackelford, D.
  • Do taxes affect corporate financing decisions
    Mackie-Mason, J.
  • The impact of taxes on the choice of divestiture method
    Maydew, E.; Schipper, K.; Vincent, L.
  • Debt and taxes
    Miller, M.
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    Myers, S.
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  • Relationship-specific investments and the transfer pricing paradox
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    Shleifer, A.
  • Taxation and corporate pension policy
    Tepper, I.
  • Debt financing and tax status
    Trezevant, R.

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