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 …

This paper analyzes the links between corporate tax avoidance and the growth of high-
powered incentives for managers. A simple model demonstrates the role of feedback effects …

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 …

This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …

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 …

Do corporate tax avoidance activities advance shareholder interests? This paper tests
alternative theories of corporate tax avoidance using unexplained differences between …

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 …

We study how public and private disclosure requirements interact to influence both tax
regulator enforcement and firm disclosure. To capture IRS enforcement activities, we …

Purpose–The purpose of this study is to examine whether corporate tax avoidance behavior
increases firm value in Chinese context. A large number of studies conduct their designs on …