Empirical tax research in accounting

This paper traces the development of archival, microeconomic-based, empiric al income tax research in accounting over the last 15 years. The paper deta ils 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. Methodologi cal concerns of particular interest to this field also are discussed. The p aper concludes with a discussion of possible directions for future research . (C) 2001 Elsevier Science B.V. All rights reserved.