Archival Tax

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Description of Research

Archival tax is the line of research that uses econometric and statistical tests and tools to examine historical data for the purpose of answering a tax question. Like archival financial research, data may come from corporate annual reports, company disclosures, and stock price data. Tax accruals (deferred tax assets and deferred tax liabilities) are the focus of much of this research. Other archival tax research pieces look at questions on the border between tax and another area. (Example: how much are firms willing to pay in tax dollars for managed/fraudulent earnings?)

Researchers Examining these Issues


Main PageResearchResearch InterestsArchival Tax
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