Title of article :
Empirical tax research in accounting
Author/Authors :
Shackelford، Douglas A. نويسنده , , Shevlin، Terry نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2001
Pages :
-320
From page :
321
To page :
0
Abstract :
This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) the taxation of multijurisdictional (international and interstate) commerce. Methodological concerns of particular interest to this field also are discussed. The paper concludes with a discussion of possible directions for future research.
Keywords :
Ultrafine , fine and coarse particle concentrators , fractal analysis , Particle morphology
Journal title :
Journal of Accounting and Economics
Serial Year :
2001
Journal title :
Journal of Accounting and Economics
Record number :
30516
Link To Document :
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