40 likes | 199 Views
Some q uestions to start us off: What topics/questions have you recently found new and interesting? Why? What topics/areas do you think it is more difficult to contribute to? In what areas do we need better links between theory and evidence?
E N D
Some questions to start us off: • What topics/questions have you recently found new and interesting? Why? • What topics/areas do you think it is more difficult to contribute to? • In what areas do we need better links between theory and evidence? • 4) Are there areas where accountants are not doing much research, but we might want to jump in?
Examples of seminal work to guide us • Crocker, K. and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9-10): 1593-1610. • Slemrod, J. 2007. "Cheating Ourselves: The Economics of Tax Evasion." Journal of Economic Perspectives, 21(1): 25-48. • Slemrod, Joel. 2004. " The Economics of Corporate Tax Selfishness." National Tax Journal, 57(4): 877-898. • Modigliani, F. and M. Miller. 1958. The Cost of Capital, Corporation Finance and the Theory of Investment. American Economic Review, 48(3): 261-297. • Modigliani, F. and M. Miller. 1963. Corporate Income Taxes and the Cost of Capital: A Correction. American Economic Review, 53, 433-43. • Miller, M. H. (1977). Debt and Taxes. Journal of Finance, 32, 261-75. • Harberger, Arnold (1962). The incidence of the corporation income tax. Journal of Political Economy 70(3): 215-240.