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Journal of Accounting and Economics Vol. 31 No. 1-3 2001

Empirical tax research in accounting: A discussion

Edward L. Maydew

University of North Carolina at Chapel Hill

Abstract

This discussion reflects on the state and future of empirical tax research in accounting, complementing and extending the work of Shackelford and Shevlin ( J. Acc. Econom. 31/32 (2001)). Specifically, this discussion (1) examines the scope of Shackelford and Shevlin (J. Acc. Econom. 31/32 (2001)), (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.

DOI
10.1016/s0165-4101(01)00021-0
Volume
31
Issue
1-3
Pages
389-403
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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