Virtual Issue on Tax Research Published in the Journal of Accounting Research
9 Pages Posted: 13 Nov 2017 Last revised: 4 May 2018
Date Written: November 9, 2017
In this invited note, we provide a historical context and a brief review of tax research published in the Journal of Accounting Research over the past decade. We also describe five areas within tax research that are relatively poorly understood or sparsely researched, but have potential for significant advancement in the future.
Keywords: Tax Avoidance; Accounting; Disclosure; Tax Planning; Asset Pricing
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