Journal of Accounting and Economics Vol. 80 No. 2-3 2025
Firms’ real and reporting response to taxation: A discussion
open access
Abstract
This discussion reflects my thoughts on Lester and Olbert’s (2025) review of the tax literature. I address the notion of “real” effects in tax work and the reliance by Lester and Olbert (2025) on the Hall and Jorgenson (1967 ) neoclassical framework. I intend to complement the review by discussing some of the competitive advantages of accounting researchers working in taxation. I close by emphasizing some areas where accountants can potentially be the most impactful on tax research and listing some of my hopes for the future of this work.
- DOI
- 10.1016/j.jacceco.2025.101836
- Volume
- 80
- Issue
- 2-3
- Pages
- 101836
- Language
- en
- Sources
- semanticscholar openalex crossref