An overview of academic tax accounting research drawing on U.S. multinational taxation

What is it about?

This paper discusses tax research by accounting academics. The papers starts with a discussion of the Scholes-Wolfson framework for effective tax planning and how this framework guides accounting tax research. A brief discussion of research following the Tax Reform Act of 1986 is presented, followed by a discussion of U.S. taxation of U.S. multinationals and research in this area. The Tax Cuts and Jobs Act of 2017 is also briefly discussed especially with reference to changes in how U.S. multinationals are taxed.

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