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 …

This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We
begin by identifying four distinctive aspects of AFIT and briefly covering the rules …

We estimate the effect of temporary tax incentives on equipment investment using shifts in
accelerated depreciation. Analyzing data for over 120,000 firms, we present three findings …

We collect data on the size distribution of US businesses for 100 years, and use these data
to estimate the concentration of production (eg, asset share or sales share of top …

We develop and describe a new measure of long‐run corporate tax avoidance that is based
on the ability to pay a low amount of cash taxes per dollar of pre‐tax earnings over long time …

We investigate the association between aggressive tax and financial reporting and find a
strong, positive relation. Our results suggest that insufficient costs exist to offset financial and …

Recent evidence suggests that corporate tax shelters have become important corporate
instruments for reducing tax burden. Based on a sample of identified tax shelter participants …

This paper offers an economics perspective on tax evasion and abusive avoidance done by
corporations. It first reviews what is known about the extent and nature of corporate tax …

In this paper, I use confidential UK corporate tax returns data to explore whether there are
systematic differences in the amount of taxable profits that multinational and domestic …

We investigate the ability of a tax‐based fundamental—the ratio of tax‐to‐book income—to
predict earnings growth and stock returns and to explain the earnings‐price ratio. This tax …