Abstract
A note on tax research
Highlights
This editorial aims to summarize the recent tax literature and state the reasons why there is a need for further research, from different perspectives and various countries, addressing the consequences of taxes on firms and their shareholders
There are many things scholars, policymakers, and practitioners can learn through the experience and settings of various countries, as tax research in accounting and finance may substantially contribute to our understanding of firm behavior and how the institutional characteristics of a country shape the effect of taxes on firm behavior
The first topic relates to the actual effects of taxes on firm behavior, such as investment and corporate payout
Summary
“Business goes global, taxes stay local.” This sentence typically describes key tax issues in the business practice, research, and policymaking. Policymakers are concerned about the actual consequences that taxes have on business decisions, such as investment and corporate payout This editorial aims to summarize the recent tax literature and state the reasons why there is a need for further research, from different perspectives and various countries, addressing the consequences of taxes on firms and their shareholders. I took the liberty to focus on two topics, leaving aside other significant topics, such as informativeness of the tax information in financial statements or book-tax differences For both topics, I discuss how research conducted in other countries, such as Brazil, can contribute to our understanding of firm behavior (section 4). Considering that the Brazilian tax system may be regarded as more complex than the other countries’ set of tax rules and having in mind that its local organization differ from many countries, Brazil provides researchers with settings that can yield interesting insights to accounting and finance scholars
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