A Review of Tax Research

ArXiv ID: ssrn-1476561 “View on arXiv”

Authors: Unknown

Abstract

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 fi

Keywords: Income Tax Expense, Financial Reporting, Book-Tax Differences, Tax Research, Corporate Taxation, Equity/Fixed Income (Corporate Accounting)

Complexity vs Empirical Score

• Math Complexity: 2.0/10
• Empirical Rigor: 3.0/10
• Quadrant: Philosophers
• Why: This is a literature review synthesizing existing theoretical and empirical work across disciplines, with no novel mathematical derivations or heavy statistical modeling, and it lacks the backtesting, datasets, or implementation details of a quantitative strategy paper.

  flowchart TD
    A["Research Goal: Review Tax Research Literature"] --> B["Methodology: Survey 4 Core Areas"]
    B --> C["Data: Existing Tax Research Studies"]
    C --> D["Analysis: Classify & Synthesize Literature"]
    D --> E["Key Findings<br/>1. Info Role of Tax Expense<br/>2. Book-Tax Differences<br/>3. Corporate Taxation<br/>4. Equity/Fixed Income Impact"]
    E --> F["Outcomes<br/>- Research Framework<br/>- Gap Identification<br/>- Future Direction"]