A review of tax research
Name
Hanlon_A review of tax research.pdf
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876.22 KB
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Adobe PDF
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Author(s)
Hanlon, Michelle
Heitzman, Shane
Date Issued
September 2010
Journal
Journal of Accounting and Economics
Publisher
Elsevier
Citation
Hanlon, Michelle, and Shane Heitzman. “A Review of Tax Research.” Journal of Accounting and Economics 50, no. 2–3 (December 2010): 127–178.
Version
Author's final manuscript
Abstract
In this paper, we present a review of tax research. We survey four main areas of the literature: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. We summarize the research areas and questions examined to date and what we have learned or not learned from the work completed thus far. In addition, we provide our opinion as to the interesting and important issues for future research.
MIT Department
Sloan School of Management
Terms of Use
Creative Commons Attribution-Noncommercial-NoDerivatives
Persistent DSpace Link
DOI of Published Version
https://doi.org/10.1016/j.jacceco.2010.09.002
