The future of tax research: From an accounting professor’s perspective

Journal of the American Taxation Association

Volumn 29, Issue 2, 2007, Pages 87-93

  Shevlin, Terry ^a  

^a UNIVERSITY OF WASHINGTON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 60649103635     PISSN: 01989073     EISSN: 15588017     Source Type: Journal    
DOI: 10.2308/jata.2007.29.2.87     Document Type: Article

References (20)

1. Berger, P. 1993. Explicit and implicit tax effects of the R&D tax credit. Journal of Accounting Research 31 (2): 131-171.
2. Erickson, M., and E. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review 73 (4): 435-458.
3. Frank, M. M., L. Lynch, and S. Rego. 2006. Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)? Working paper, University of Virginia.
4. Graham, J. 1996. Proxies for the marginal tax rate. Journal of Financial Economics : 187-221.
5. Guenther, D. 1994. The relation between tax rates and pretax returns: Direct evidence from the 1981 and 1986 tax rate reductions. Journal of Accounting and Economics 18 (3): 379-393.
6. Guenther, D., and R. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review 75 (1): 1-12.
7. Hanlon, M. 2005. The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences. The Accounting Review 80 (1): 137-166.
8. Hanlon, M., S. Laplante, and T. Shevlin. 2005. Evidence on the possible information loss of conforming book income and taxable income. Journal of Law and Economics 48 (2): 407-442.
9. Kothari, S. P. 2001. Capital markets research in accounting. Journal of Accounting and Economics 31: 105-231.
10. Lev, B., and D. Nissim. 2004. Taxable income, future earnings and equity values. The Accounting Review 79 (4): 1039-1074.
11. McGill, G. A., and E. Outslay. 2004. Lost in translation: Detecting tax shelter activity in financial statements. National Tax Journal 57 (3): 739-756.
12. Mills, L., and G. Plesko. 2003. Bridging the reporting gap: A proposal for more informative reconciling of book and tax income. National Tax Journal : 865-893.
13. Pillips, J., M. Pincus, and S. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2): 491-521.
14. Scholes, M., and M. Wolfson. 1992. Taxes and Business Strategy: A Planning Approach. 1st edition. Englewood Cliffs, NJ: Prentice Hall, Inc.
15. Scholes, M., M. Wolfson., M. Erickson, E. Maydew, and T. Shevlin. 2004. Taxes and Business Strategy: A Planning Approach. 3rd edition. Englewood Cliffs, NJ: Prentice Hall, Inc.
16. Schmidt, A. 2006. The persistence, forecasting, and valuation implications of the tax change component of earnings. The Accounting Review 81 (3): 589-616.
17. Shackelford, D., and T. Shevlin. 2001. Empirical tax research in accounting. Journal of Accounting and Economics 31: 321-387.
18. Shevlin, T. 1999. Research in taxation. Accounting Horizons 13 (4): 427-441.
19. U.S. Department of the Treasury. 1999. The Problem of Corporate Tax Shelters: Discussion, Analysis, and Legislative Proposals. Washington, D.C.: U.S. Government Printing Office.
20. Weber, D. 2006. Book-tax differences, analysts' forecast errors and stock returns. Working paper, University of Connecticut.