IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v8y1999i4p749-776.html
   My bibliography  Save this article

Taxation research in an accounting context: future prospects and interdisciplinary perspectives

Author

Listed:
  • Margaret Lamb
  • Andrew Lymer

Abstract

Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European and North American journals published in English. It explores several possible explanations for the 'under-representation' of tax research in the wider field of accounting research. The authors suggest several ways to encourage the growth of tax research in an accounting context.

Suggested Citation

  • Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:749-776
    DOI: 10.1080/096381899335790
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899335790
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/096381899335790?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Musto, David K, 1997. "Portfolio Disclosures and Year-End Price Shifts," Journal of Finance, American Finance Association, vol. 52(4), pages 1563-1588, September.
    2. Daniella Acker & David J. Ashton & Sue Green, 1997. "Tax, Corporate Behaviour and the Foreign Income Dividend Scheme," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(1), pages 125-143.
    3. Lasfer, M Ameziane, 1995. "Ex-day Behavior: Tax or Short-Term Trading Effects," Journal of Finance, American Finance Association, vol. 50(3), pages 875-897, July.
    4. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
    5. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
    6. Michaely, Roni & Vila, Jean-Luc, 1995. "Investors' Heterogeneity, Prices, and Volume around the Ex-Dividend Day," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 30(2), pages 171-198, June.
    7. Barclay, Michael J & Smith, Clifford W, Jr, 1995. "The Priority Structure of Corporate Liabilities," Journal of Finance, American Finance Association, vol. 50(3), pages 899-917, July.
    8. Mohamed, Zubaidah, Alfred L.C. Ariff Ismail Loh, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9‐10), pages 1253-1268, October.
    9. Stefano Zambon, 1996. "Accounting and business economics traditions: a missing European connection?," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 401-411.
    10. Adiel, Ron, 1996. "Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 207-240, October.
    11. Mills, LF, 1998. "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 343-356.
    12. John Pointon, 1996. "Inflation, Taxation and the Valuation of Shares," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 51-57.
    13. Marko Jarvenpaa, 1996. "The relationship between taxation and financial accounting in Finland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 899-914.
    14. Pincus, Morton, 1997. "Stock price effects of the allowance of LIFO for tax purposes," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 283-308, November.
    15. Daniella Acker & David J. Ashton & Sue Green, 1997. "Tax, Corporate Behaviour and the Foreign Income Dividend Scheme," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(1), pages 125-143, January.
    16. Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. "How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
    17. repec:bla:jfinan:v:53:y:1998:i:1:p:131-162 is not listed on IDEAS
    18. K. Hung Chan, 1997. "International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1269-1289.
    19. Newberry, KJ, 1998. "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 157-166.
    20. Lucas, Deborah J. & McDonald, Robert L., 1998. "Shareholder Heterogeneity, Adverse Selection, and Payout Policy," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 33(2), pages 233-253, June.
    21. Fulvia Rocchi, 1996. "Accounting and taxation in Italy," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 981-989.
    22. Jacob, J, 1996. "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 301-312.
    23. S. Chattopadhyay & F.J. Arcelus & G. Srinivasan, 1997. "Deferred Taxes and Bond Ratings: A Canadian Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 541-557.
    24. Mohamed Ariff, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1253-1268.
    25. A. Frydlender & D. Pham, 1996. "Relationships between accounting and taxation in France," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 845-857.
    26. Abimbola Adedeji, 1997. ""Discussion of" Agency and Tax Explanations of Security Issuance Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7&8), pages 963-969.
    27. Klassen, Kenneth J. & Shackelford, Douglas A., 1998. "State and provincial corporate tax planning: income shifting and sales apportionment factor management," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 385-406, June.
    28. Eamonn J. Walsh & James Ryan, 1997. "Agency and Tax Explanations of Security Issuance Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7&8), pages 943-961.
    29. Bajaj, Mukesh & Vijh, Anand M, 1995. "Trading Behavior and the Unbiasedness of the Market Reaction to Dividend Announcements," Journal of Finance, American Finance Association, vol. 50(1), pages 255-279, March.
    30. Aasmund Eilifsen, 1996. "The relationship between accounting and taxation in Norway," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 835-844.
    31. Abimbola Adedeji, 1997. "Discussion of Agency and Tax Explanations of Security Issuance Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7‐8), pages 963-969, September.
    32. Collins, Julie H. & Shackelford, Douglas A., 1997. "Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 151-173, December.
    33. Chan, K. Hung & Chow, Lynne, 1997. "An empirical study of tax audits in China on international transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 83-112, May.
    34. Hines, James R, Jr, 1996. "Dividends and Profits: Some Unsubtle Foreign Influences," Journal of Finance, American Finance Association, vol. 51(2), pages 661-689, June.
    35. Beatty, A & Chamberlain, Sl & Magliolo, J, 1995. "Managing Financial Reports Of Commercial-Banks - The Influence Of Taxes, Regulatory Capital, And Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 231-261.
    36. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    37. Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
    38. Eamonn J. Walsh & James Ryan, 1997. "Agency and Tax Explanations of Security Issuance Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7‐8), pages 943-961, September.
    39. Leland, Hayne E & Toft, Klaus Bjerre, 1996. "Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads," Journal of Finance, American Finance Association, vol. 51(3), pages 987-1019, July.
    40. John Craner & Andrew Lymer, 1999. "Tax education in the UK: a survey of tax courses in undergraduate accounting degrees," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 127-156.
    41. Green, Richard C & Odegaard, Bernt A, 1997. "Are There Tax Effects in the Relative Pricing of U.S. Government Bonds?," Journal of Finance, American Finance Association, vol. 52(2), pages 609-633, June.
    42. Collins, Jh & Shackelford, Da & Wahlen, Jm, 1995. "Bank Differences In The Coordination Of Regulatory Capital, Earnings, And Taxes," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 263-291.
    43. Clinch, Greg & Shibano, Toshi, 1996. "Differential tax benefits and the pension reversion decision," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 69-106, February.
    44. repec:bla:jfinan:v:53:y:1998:i:5:p:1775-1798 is not listed on IDEAS
    45. Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 883-897.
    46. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 731-747.
    47. Mike Dempsey, 1998. "The Impact of Personal Taxes on the Firm's Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(5&6), pages 747-763.
    48. Collins, J & Kemsley, D & Lang, M, 1998. "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 209-229.
    49. repec:bla:jfinan:v:53:y:1998:i:5:p:1533-1562 is not listed on IDEAS
    50. Margaret Lamb, 1996. "The relationship between accounting and taxation: The United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 933-949.
    51. Kristina Artsberg, 1996. "The link between commercial accounting and tax accounting in sweden," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 795-814.
    52. Jaroslava Holeckova, 1996. "Relationship between accounting and taxation in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 859-869.
    53. Kemsley, D, 1998. "The effect of taxes on production location," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 321-341.
    54. Wedig, Gerard J & Hassan, Mahmud & Morrisey, Michael A, 1996. "Tax-Exempt Debt and the Capital Structure of Nonprofit Organizations: An Application to Hospitals," Journal of Finance, American Finance Association, vol. 51(4), pages 1247-1283, September.
    55. repec:bla:jfinan:v:53:y:1998:i:5:p:1799-1819 is not listed on IDEAS
    56. John Pointon, 1998. "Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1&2), pages 103-113.
    57. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
    58. Kathy R. Petroni & Douglas A. Shackelford, 1998. "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers," NBER Working Papers 6590, National Bureau of Economic Research, Inc.
    59. Kevin Holland, 1998. "Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(3‐4), pages 265-288, April.
    60. Mike Dempsey, 1998. "Capital Gains Tax: Implications for the Firm's Cost of Capital, Share Valuation and Investment Decision-Making," Accounting and Business Research, Taylor & Francis Journals, vol. 28(2), pages 91-96, March.
    61. Kevin Holland, 1998. "Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(3&4), pages 265-288.
    62. Erickson, M, 1998. "The effect of taxes on the structure of corporate acquisitions," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 279-298.
    63. William J. Crowder & Mark E. Wohar, 1999. "Are Tax Effects Important in the Long‐Run Fisher Relationship? Evidence from the Municipal Bond Market," Journal of Finance, American Finance Association, vol. 54(1), pages 307-317, February.
    64. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    65. Maydew, EL, 1997. "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 83-96.
    66. Hubbard, Jeff & Michaely, Roni, 1997. "Do Investors Ignore Dividend Taxation? A Reexamination of the Citizens Utilities Case," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 32(1), pages 117-135, March.
    67. John Pointon, 1998. "Share Valuation under Geometric Brownian Motion with a Poisson Imputation Tax Change," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1‐2), pages 103-113, January.
    68. Aileen Pierce, 1996. "The relationship between accounting and taxation in the Republic of Ireland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 951-962.
    69. Cloyd, CB & Pratt, J & Stock, T, 1996. "The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 23-43.
    70. Margaret Lamb, 1995. "When is a group a group?," European Accounting Review, Taylor & Francis Journals, vol. 4(1), pages 33-80.
    71. Ann Jorissen & Luc Maes, 1996. "The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 915-931.
    72. Mauer, David C. & Ott, Steven H., 1995. "Investment under Uncertainty: The Case of Replacement Investment Decisions," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 30(4), pages 581-605, December.
    73. S. Chattopadhyay & F.J. Arcelus & G. Srinivasan, 1997. "Deferred Taxes and Bond Ratings: A Canadian Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 541-557, April.
    74. Merete Christiansen, 1996. "The relationship between accounting and taxation in Denmark," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 815-833.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
    2. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
    2. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    3. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    4. Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
    5. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    6. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    7. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    8. Preetika Joshi & Edmund Outslay & Anh Persson & Terry Shevlin & Aruhn Venkat, 2020. "Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2357-2397, December.
    9. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
    10. Kooyul Jung & Boyoung Kim & Byungmo Kim, 2009. "Tax Motivated Income Shifting and Korean Business Groups (Chaebol)," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5-6), pages 552-586.
    11. Calegari, Michael J., 2000. "The effect of tax accounting rules on capital structure and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 1-31, August.
    12. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
    13. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
    14. Kenneth J. Klassen & Stacie K. Laplante, 2012. "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1245-1285, December.
    15. Renneboog, L.D.R. & Trojanowski, G., 2005. "Patterns in Payout Policy and Payout Channel Choice of UK Firms in the 1990s," Discussion Paper 2005-002, Tilburg University, Tilburg Law and Economic Center.
    16. Lin, Kenny Z., 2006. "The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework," The International Journal of Accounting, Elsevier, vol. 41(2), pages 163-175.
    17. Lillian F. Mills & Richard C. Sansing, 2000. "Strategic Tax and Financial Reporting Decisions: Theory and Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 17(1), pages 85-106, March.
    18. Muhammad Azeem Qureshi & Toseef Azid, 2006. "Did They Do It Differently? Capital Structure Choices of Public and Private Sectors in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 45(4), pages 701-709.
    19. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
    20. Gujarathi, Mahendra R. & Barua, Samir Kumar, 2001. "Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India," The International Journal of Accounting, Elsevier, vol. 36(4), pages 435-450, 012.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:8:y:1999:i:4:p:749-776. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.