Sunday, October 18, 2009
Michelle Hanlon (MIT) & Shane M. Heitzman (University of Rochester, Simon Graduate School of Business) have posted A Review of Tax Research on SSRN. Here is the abstract:
In this paper, we present a critical review of tax research. We survey three main areas of tax research: 1) corporate decision-making including investment, capital structure, organizational form, and transfer pricing, 2) asset pricing, and 3) corporate reporting for GAAP and tax purposes. We summarize the research areas and questions examined to date and what we have learned or not learned from the work completed thus far. In addition, we provide our opinion as to the interesting and important issues for future research.