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The Scope of Tax Accounting Research

Scott Dyreng et al.

Journal of the American Taxation Association2025https://doi.org/10.2308/jata-2024-032article
AJG 3ABDC A
Weight
0.50

Abstract

We argue that tax researchers in accounting should expand the scope of their inquiry to include all types of taxes paid by all types of taxpayers, and that editors and reviewers should be more willing to review and consider such papers. Accountants in practice engage with a wide variety of taxes—such as payroll, sales, property, carbon, and other excise taxes—yet tax accounting scholars and journals have largely ignored these areas. We propose that broadening the scope of tax research will better align academic inquiry with real-world practice and public policy. Furthermore, we contend that accounting scholars bring valuable skills to the table for studying the effects of these taxes, given their institutional knowledge, familiarity with tax and accounting data, and experience with taxpayer behavior. By encouraging research on a broader set of taxes, accounting journals and tax accounting scholars have the potential to expand their impact and relevance. JEL Classifications: M40; H20; H25.

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https://doi.org/https://doi.org/10.2308/jata-2024-032

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@article{scott2025,
  title        = {{The Scope of Tax Accounting Research}},
  author       = {Scott Dyreng et al.},
  journal      = {Journal of the American Taxation Association},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jata-2024-032},
}

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The Scope of Tax Accounting Research

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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