Firms' real and reporting response to taxation: A discussion

• 成果类型: Article
• 署名作者: Blouin, Jennifer
• 署名单位: University of Pennsylvania
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101; 1879-1980
• DOI: 10.1016/j.jacceco.2025.101836
• 发表日期: 2025
• 页码: 101836
• 关键词: Taxes; corporate taxes; EMPIRICAL TAX RESEARCH; book income; RISK

摘要

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.