research work on taxation

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• 15 Dec 2020
• Working Paper Summaries

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies.

• 31 Aug 2020
• Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; 0 Comments.

• 12 May 2020

Elusive Safety: The New Geography of Capital Flows and Risk

Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.

• 01 Apr 2019
• What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

SUMMING UP. Readers lined up to comment on James Heskett's question on whether federal deficit spending as supported by Modern Monetary Theory is good or evil. Open for comment; 0 Comments.

• 20 Mar 2019

In the Shadows? Informal Enterprise in Non-Democracies

With the informal economy representing a third of the GDP in an average Middle East and North African country, why do chronically indebted regimes tolerate such a large and untaxed shadow economy? Among this study’s findings, higher rates of public sector employment correlate with greater permissibility of firm informality.

• 30 Jan 2019

Understanding Different Approaches to Benefit-Based Taxation

Benefit-based taxation—where taxes align with benefits from state activities—enjoys popular support and an illustrious history, but scholars are confused over how it should work, and confusion breeds neglect. To clear up this confusion and demonstrate its appeal, we provide novel graphical explanations of the main approaches to it and show its general applicability.

• 02 Jul 2018

Corporate Tax Cuts Don't Increase Middle Class Incomes

New research by Ethan Rouen and colleagues suggests that corporate tax cuts contribute to income inequality. Open for comment; 0 Comments.

• 13 May 2018

Corporate Tax Cuts Increase Income Inequality

This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners, who may also exploit additional strategies to increase the share of total income that accrues to the top 1 percent.

• 08 Feb 2018

What’s Missing From the Debate About Trump’s Tax Plan

At the end of the day, tax policy is more about values than dollars. And it's still not too late to have a real discussion over the Trump tax plan, says Matthew Weinzierl. Open for comment; 0 Comments.

• 24 Oct 2017

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

As debate begins around the Republican tax reform proposal, Mihir Desai and Matt Weinzierl discuss the first significant tax legislation in 30 years. Open for comment; 0 Comments.

• 08 Aug 2017

The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth

This paper offers evidence of potential issues with the current United States system of taxation on foreign corporate profits. A reduction in the US tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest domestically and repatriate foreign earnings.

• 07 Nov 2016

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Top executives who are inclined to reduce personal taxes might also benefit shareholders in their companies, concludes research by Gerardo Pérez Cavazos and Andreya M. Silva. Open for comment; 0 Comments.

• 18 Apr 2016

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

This paper presents survey evidence that the normative views of most Americans appear to include ambivalence toward the egalitarianism that has been so influential in contemporary political philosophy and implicitly adopted by modern optimal tax theory. Insofar as this finding is valid, optimal tax theorists ought to consider capturing this ambivalence in their work, as well.

• 20 Nov 2015

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Dina Pomeranz examines the use by public agencies of rigorous impact evaluations to test the effectiveness of citizen efforts.

• 07 May 2014

How Should Wealth Be Redistributed?

SUMMING UP James Heskett's readers weigh in on Thomas Piketty and how wealth disparity is burdening society. Closed for comment; 0 Comments.

• 08 Sep 2009

The Height Tax, and Other New Ways to Think about Taxation

The notion of levying higher taxes on tall people—an idea offered largely tongue in cheek—presents an ideal way to highlight the shortcomings of current tax policy and how to make it better. Harvard Business School professor Matthew C. Weinzierl looks at modern trends in taxation. Key concepts include: Studies show that each inch of height is associated with about a 2 percent higher wage among white males in the United States. If we as a society are uncomfortable taxing height, maybe we should reconsider our comfort level for taxing ability (as currently happens with the progressive income tax). For Weinzierl, the key to explaining the apparent disconnect between theory and intuition starts with the particular goal for tax policy assumed in the standard framework. That goal is to minimize the total sacrifice borne by those who pay taxes. Behind the scenes, important trends are evolving in tax policy. Value-added taxes, for example, are generally seen as efficient by tax economists, but such taxes can bear heavily on the poor if not balanced with other changes to the system. Closed for comment; 0 Comments.

• 02 Mar 2007

What Is the Government’s Role in US Health Care?

Healthcare will grab ever more headlines in the U.S. in the coming months, says Jim Heskett. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. But are we addressing healthcare cost issues with the creativity they deserve? What do you think? Closed for comment; 0 Comments.

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50+ Focused Taxation Research Topics For Your Dissertation

Published by Ellie Cross at December 29th, 2022 , Revised On May 2, 2024

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

• The effects of tax evasion and avoidance on and the supporting data
• How does budgeting affect the management of tertiary institutions?
• How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
• The importance and function of audit committees in South Africa and China: similarities and disparities
• How taxation can aid in closing the fiscal gap in the UK economy’s budget
• A UK study comparing modern taxation and the zakat system
• Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
• Taxation’s effects on both large and small businesses
• The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
• A paper explaining the importance of accounting in the tax department
• To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
• A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
• A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
• Why establishing a taxation system is essential for a country’s growth
• What is the tax system’s greatest benefit to the poor?
• Is it legitimate to lower the income tax so that more people begin paying it?
• What is the most significant investment made using tax revenue by the government?
• Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
• How tax avoidance by people leads to an imbalance in the government budget
• What should deter people from trying to avoid paying taxes on time?
• Workers of the tax department’s role in facilitating tax evasion through corruption
• Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
• Examine the variables that affect the amount of income tax UK people are required to pay
• An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
• A comparison of the administration and policy of taxes in industrialised and emerging economies
• A detailed examination of the background and purposes of international tax treaties. How successful were they?
• An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
• An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
• A critical analysis of how the administration of higher institutions is impacted by small business budgeting
• Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
• An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
• An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
• How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
• An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
• A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
• A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
• A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
• An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
• What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
• What are people’s opinions of those who frequently avoid paying taxes?
• Explain the part tax officials play in facilitating tax fraud by accepting small bribes
• How do taxes finance the growth and financial assistance of the underprivileged in the UK?
• Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
• A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
• An investigation into tax evasion: How do wealthy, influential people influence the entire system?
• To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
• An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy.
• The effect and limitations of bilateral and multilateral tax treaties in addressing double taxation and preventing tax evasion.
• Assess solutions: OECD/G20 Base Erosion and Profit Shifting (BEPS) project and explore the implications for multinational corporations.
• The Impact of Tax cuts in Obtaining Social, monetary, and Aesthetic Ends That Benefit the Community.
• Exploring the Effect of Section 1031 of the Tax Code During Transactions on Investors and Business People. 
• Investigating the role of environmental taxes and incentives in addressing global environmental challenges.
• Evaluating the impact of increased transparency on multinational enterprises and global efforts to combat tax evasion and illicit financial flows.
• Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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To find taxation dissertation topics:

• Study recent tax reforms.
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• Investigate tax evasion or avoidance.
• Examine environmental tax policies.
• Select a topic aligned with law, economics, or business interests.

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Taxation: An Interdisciplinary Approach to Research

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Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research. Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.

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Bibliometric and scientometric analysis of the scientific field in taxation

• Published: 09 January 2023
• Volume 3 , article number  35 , ( 2023 )

Cite this article

• Daniel Fonseca Costa   ORCID: orcid.org/0000-0001-6322-5280 1 ,
• Brenda Melissa Fonseca   ORCID: orcid.org/0000-0003-2505-3021 1 ,
• Lélis Pedro de Andrade   ORCID: orcid.org/0000-0001-6269-6048 1 &
• Bruno César de Melo Moreira   ORCID: orcid.org/0000-0003-2265-7217 1  

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The work aims to conduct a bibliometric and scientometric analysis on the field of research in taxation. Taxation intends to finance and maintain states, whose purpose is to regulate coexistence and social balance. A search was conducted in the web of science—main collection that returned 11,628 articles between the years 1945 and 2019. The results show four trends of studies deemed dominant: tax evasion, bunching properties, government borrowing and tax planning. The tax planning line stands out for having nine works among the twenty most cited and identified in this work. For the whole work, the author who stood out was Joel Slemrod, followed by Anthony Atkinson. Finally, it was found that the tax evasion research line is oriented to behavioral studies, also concluding that the tax planning line has a strong tendency to grow and expand in the taxation field, suggesting that there are research gaps to be filled in this trend. The work contributes in a theoretical and applied way to the scientific field of taxation by emphasizing the main works and the main authors, while showing the main research trends related to the theme and enabling the generation of innovative research on the subject.

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Source: Prepared by the authors using the information from the web of science

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The authors thank the “Federal Institute of Education, Science and Technology of Minas Gerais” for the support given to the development of this article.

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Costa, D.F., Fonseca, B.M., de Andrade, L.P. et al. Bibliometric and scientometric analysis of the scientific field in taxation. SN Bus Econ 3 , 35 (2023). https://doi.org/10.1007/s43546-022-00409-w

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In a research project in the Master of Accountancy Program at the University of North Carolina at Charlotte, students completed an in-depth study of the consolidated financial statements and accompanying footnotes of a publicly traded, multinational company based in the southeastern United States. This project is easily adaptable for use in both undergraduate and graduate accounting and tax programs.

Background of ASC Topic 740

Standards for accounting for income taxes were previously provided in FASB Statement No. 109, Accounting for Income Taxes , which was issued in 1992. This statement was codified mostly in FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes (Topic 740). When the statement was issued, FASB recognized that "income taxes must be computed for complex business transactions within the context of voluminous, complicated, and constantly changing tax laws, rules, and regulations" ( ¶ 69).

The Financial Accounting Foundation issued its Post-Implementation Review Report on the standard in 2013, in which the review team found that "complying with Statement 109 is more difficult today than when the standard was issued because of increased complexities resulting from changes in the economic environment and the tax laws as well as increased operations by U.S. companies in many different foreign jurisdictions."

The review team found preparers and practitioners had difficulties in applying the standard in the following areas: (1) accounting for valuation allowances and (2) computing deferred tax liabilities and deferred tax assets. Preparers and practitioners also face operational challenges in the following areas: (1) intraperiod tax allocations; (2) accounting for intercompany transfers of assets; and (3) situations in which a deferred tax liability is not recognized for earnings determined to be indefinitely reinvested in foreign subsidiaries. The review team also found that investors who participated in the study had difficulty understanding income tax information provided in the financial statements.

In 2006, FASB issued Interpretation No. (FIN) 48, Accounting for Uncertainty in Income Taxes , which clarified accounting for uncertainty in recognition of income taxes in financial statements. FIN 48 (which is also incorporated mostly into Topic 740) provided guidance on measuring and reporting the benefits of tax positions taken or expected to be taken on tax returns. However, companies continue to face uncertainty in estimating the probability that a tax position would be sustained on audit. This estimate is necessary because a company may recognize only the amount of a benefit from a tax position that has more than a 50% likelihood of being sustained on examination by the taxing authority in its financial state ments.

Purpose of the Student Project

The research project was designed to give students a better understanding of the application of Topic 740 in the real world. Students often find this subject challenging, in part because of the complexities described above. Another reason students fail to fully understand this area of accounting is their lack of experience in reading and analyzing published financial statements, particularly those segments covering accounting principles and reporting practices for income tax expense and related accounts.

Accounting students need to gain an awareness of the variety and complexity of business transactions to succeed in understanding how businesses measure and report income tax expense and related accounts. The study of financial statements and related footnotes in an annual report provides a path for students to gain this awareness and an understanding of Topic 740.

Nature of the Project

The project was an independent study in which graduate students committed to study a published annual report of a designated company for one semester. The students' objective was to learn as much as possible about current financial reporting practices in audited financial statements prepared in accordance with GAAP. In that context, students focused on all significant accounts involving application of Topic 740's rules. For each account, the students conducted research on the applicable U.S. tax rules and consulted Topic 740 to determine the applicable GAAP rules.

The instructor met with the students and discussed the nature of the assignment, as well as the sequence of research steps. The students' first step was to read the annual report to learn about the company's operations and financial statements. Then the students began identifying balance sheet and income statement accounts that involve book-tax differences. The instructor and students had several meetings and exchanged emails about the preliminary findings and the identification of the most significant accounts requiring analysis in the student reports.

A master of accountancy student may have (or may acquire) an internship or full-time job with a company under study, or with the accounting firm that provides tax and/or audit services for the company. The students were instructed not to obtain any supplementary information from the company or its accounting firm because that could result in disclosure of confidential information. For this project, the research sources were limited to the published annual report and other documents filed with the SEC. This restriction is consistent with the intended focus of the research project.

Research Procedure

As noted earlier, the first step was to identify accounts that involve (1) one set of rules for computing book income and (2) a different set of rules for computing taxable income on a U.S. corporate income tax return. The students conducted research to determine applicable GAAP rules and tax rules the company used for those accounts. Resulting differences in book income and taxable income for the current period were identified as either permanent or temporary differences. Deferred tax assets and deferred tax liabilities resulting from temporary differences in the book and tax basis of assets and liabilities were described. Also identified were deferred tax asset accounts associated with losses and credits carried forward and used in future periods.

Next, the students addressed issues related to (1) uncertainties whether deferred tax assets will be realized and whether valuation accounts may be needed and (2) uncertainties whether tax positions will be sustained upon audit, which may require the accrual of additional tax liabilities. Finally, the students examined the procedure for computing both the income tax provision and the effective income tax rate.

The company in this study had sales of about $255 million in its latest fiscal year. In each of the last three years, the company had net income before tax expense (benefit) in the range of $14 million to $15 million. The company's federal corporate statutory income tax rate was 34% in each of the last three years, while the company's effective income tax rate ranged from negative 7.3% to positive 7.9% during that period.

Companies report effective tax rates that are lower than the statutory rates as a result of: (1) earning income that is not subject to income tax, such as municipal bond interest income; (2) earning income in a foreign country where income tax rates are lower than the U.S. statutory income tax rate; (3) reducing the valuation account balance for deferred tax assets; and (4) other factors. The company in this study reduced the effective tax rate by 26% for the latest fiscal year as a result of reducing the balance in the valuation account for deferred tax assets. A study by the U.S. Government Accountability Office found that about 33% of large corporations had effective tax rates of 10% or less ( U.S. Multinational Corporations: Effective Tax Rates Are Correlated With Where Income Is Reported , Rep't No. GAO-08-950 (8/12/08)).

The balance sheet for the company contains seven asset and liability accounts related to income tax. The footnotes indicate the company had gross deferred tax assets of approximately $30 million and deferred tax liabilities of about $5 million. Operating loss carryforwards accounted for about 80% of the total amount of deferred tax assets. A valuation allowance of $12 million was reported for the deferred tax assets. Unrecognized tax benefits are related to 27% of the gross deferred tax assets. Significant deferred tax assets and deferred tax liability accounts are listed in the exhibit .

Adapting Project for Use as a Regular Course Assignment

Using this project in a stand-alone course requires students to commit more time than is usually required for an extra project in a standard tax course. However, the instructor has modified the project substantially to use it in the corporate tax course and in other tax courses.

The headquarters for a major home improvement chain (Lowe's) is near the university. Each semester, the corporation provides copies of its annual report for all students in tax courses taught by the co-author, Howard Godfrey. Before the first class, the instructor studies the financial statements, the income tax footnote, and other footnotes containing relevant information about accounts affected by Topic 740. The annual reports are distributed on the first day of class, and the instructor leads the class on a journey-moving from the financial statements to the footnotes and back several times as information about various accounts or notes is analyzed.

For example, the footnote for property indicates that the straight-line method of depreciation is used in the financial statements, setting the stage for a visit to the balance sheet and to the tax footnote showing a substantial deferred tax liability for the property. The effective income tax rate found in the tax footnote is verified by referring to the income tax provision in the income statement. The details of the income tax provision in the tax footnote are related to the income tax provision shown in the income statement. The deferred tax asset for net operating losses in foreign jurisdictions and the related valuation allowance account are explained by the instructor, as well as the note indicating that the company has not provided for deferred income taxes for undistributed earnings of foreign subsidiaries. A substantial part of the first class is devoted to studying the annual report. Students are asked to keep their copies of the report for reference later in the semester, especially when the accounting for income tax topic is covered.

Benefits From the Project

In many cases, students in a master of accountancy tax course are just a few months away from starting careers in public accounting (or corporate accounting, etc.). A new graduate may quickly become involved in a "crash course" learning about an important client (or the individual's corporate employer). The graduate may need to quickly learn about the company's (1) business operations; (2) applicable GAAP; (3) tax issues; (4) tax returns; and (5) financial reporting practices.

Students reported the following benefits or discoveries from the project:

• Learning about, and reconciling, book-tax differences using the annual report, tax law, and FASB resources is quite different from learning in a classroom setting or solely from a textbook.

• At the beginning, the project can be somewhat intimidating if they do not have experience studying financial statements.

• Conducting research using a tax research service and the FASB ASC may help when they work simulations on the Uniform CPA Examination.

• The project provides a glimpse into the type of tax issues students will face when preparing tax returns.

It provides an opportunity to learn the language used in financial statements and gain practice thinking analytically.

Getting CPAs Involved in the Project

There is a potential for getting CPAs involved in the project in at least two ways. First, the instructor may have a guest speaker who has a role in preparing the financial statements and the footnotes, either as an accountant or as a tax specialist for the company under study. The speaker may explain the process by which the company accumulates the information for the financial statements and the footnotes, and the process for preparing those documents. The speaker may shed some light on how decisions are made about the need for an allowance account for deferred tax assets, the identification and measurement of uncertain positions, etc. The speaker may be able to use some of the footnotes as a foundation for the presentation and may be able to present some "problems" for classroom discussion. The corporation may understandably limit the scope of the speaker's presentation somewhat, but such a presentation can potentially provide valuable insights for the students and the instructor.

The second alternative is to invite an individual in an accounting firm who has a role related to accounting for income tax, whether as an auditor or as a tax specialist. If the company under study is a client of the firm, discussion of material in the company's annual report would likely be off-limits. However, if the individual is not involved with the company in that way, he or she can provide valuable information about the firm's policies and practices related to determining what should be disclosed, and how it is disclosed in the relevant footnotes of its clients. Other topics may include firm procedures related to deferred tax asset valuation issues and determining the level of authority needed to support tax return positions.

Accounting for income taxes is an exciting and important subject for both students and tax faculty. Many forces collide at the intersection of (1) a government enforcing a complex income tax law; (2) a company seeking to minimize its global income tax burden while providing reliable financial statements to its users; and (3) a CPA firm providing assurance regarding the adequacy of the income tax expense accounts, and other related accounts, and the overall reliability of the financial statements including the footnote disclosures. A project, as described in this column, using a corporation whose headquarters is close to the center of academic study, can provide a helpful bridge for accounting and tax students to see the important intersection of GAAP and tax, and be better prepared for their intended career path.

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