2202AC03

Recent Trends in Tax Research

The objective of this course is to provide an introduction to the literature on the role of taxation and tax accounting. Many business decisions are influenced by taxes: For example, accounting choices, tax avoidance decisions, investment decisions, and payout decisions are affected by taxes and the regulatory environment. The goal of this course is to deepen the understanding of how taxes and tax accounting affect businesses. The course thus integrates students’ basic knowledge of research tools, corporate finance, and financial accounting as well as a discussion of recent empirical tax literature. The course is ideal for students interested in taxation but also accounting, corporate finance, and public economics.

The objective of the course is twofold. Students should understand recent trends in empirical-archival accounting research and be able to critically assess recent work. Second, students should be able to evaluate research papers and write their own research proposal.