A review of tax research

• 成果类型: Article
• 署名作者: Hanlon, Michelle; Heitzman, Shane
• 署名单位: Massachusetts Institute of Technology (MIT); University of Oregon
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/j.jacceco.2010.09.002
• 发表日期: 2010
• 关键词: capital-gains taxes; research-and-development; foreign direct-investment; employee stock-options; off-balance-sheet; earnings management; dividend taxes; organizational form; personal taxes; valuation allowance

摘要

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. (C) 2010 Elsevier B.V. All rights reserved.