公司所得税
业务
投资(军事)
资产(计算机安全)
工作(物理)
避税
会计
经济
双重征税
公共经济学
财务
政治学
工程类
政治
机械工程
法学
计算机科学
计算机安全
作者
Michelle Hanlon,Shane Heitzman
标识
DOI:10.1016/j.jacceco.2010.09.002
摘要
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 accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. 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.
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