Concepedia

Tax Estimation

Tax Estimation is a methodological construct in the field of tax controversy accounting that involves the systematic prediction of tax liabilities or exposures under conditions of uncertainty by applying quantitative models to incomplete or ambiguous tax-related financial data, distinguishing it from deterministic tax calculation methods by its reliance on probabilistic and judgment-based assumptions.

224

Publications

12.2K

Citations

373

Authors

250

Institutions

Publications per year

2017–2026

56

Parents

Publications

224

The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States

Karel Mertens, Morten O. Ravn · American Economic Review · 2013 · 1K citations · Full text

, , +12

Empirical tax research in accounting

Douglas A. Shackelford, Terry Shevlin · Journal of Accounting and Economics · 2001 · 881 citations

, , +10

Proxies for the corporate marginal tax rate

John R. Graham · Journal of Financial Economics · 1996 · 672 citations

, , +13

Fiscal Foresight and Information Flows

Econometrica · 2013 · 361 citations

, , +13

Research in accounting for income taxes

John R. Graham, Jana Smith Raedy, Douglas A. Shackelford · Journal of Accounting and Economics · 2011 · 328 citations

, , +14

1–5 of 224

Authors

373

  1. JR
    John R. Graham

    Duke University, United States

    8 publications · 1.5K citations

    8

    h-index

  2. LF
    Lillian F. Mills

    The University of Texas at Austin, United States

    5 publications · 643 citations

    5

    h-index

  3. DA
    Douglas A. Shackelford

    University of North Carolina at Chapel Hill, United States

    5 publications · 1.5K citations

    5

    h-index

  4. DF
    Don Fullerton

    University of Illinois Urbana-Champaign, United States

    4 publications · 190 citations

    4

    h-index

  5. SS
    Shu-Chun Susan Yang

    International Monetary Fund, United States

    4 publications · 269 citations

    4

    h-index

1–5 of 373

Institutions

250

  1. National Bureau of Economic Research

    Cambridge, United States

    16 h-index

    29 publications

    1.5K citations

  2. Duke University

    Durham, United States

    10 h-index

    13 publications

    1K citations

  3. The University of Melbourne

    Melbourne, Australia

    6 h-index

    12 publications

    208 citations

  4. Cornell University

    Ithaca, United States

    6 h-index

    10 publications

    1.3K citations

  5. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    6 h-index

    8 publications

    1.2K citations

  6. Ifo Institute for Economic Research

    Munich, Germany

    6 h-index

    6 publications

    234 citations

  7. The University of Texas at Austin

    Austin, United States

    5 h-index

    6 publications

    659 citations

  8. Centre for European Economic Research

    Mannheim, Germany

    5 h-index

    7 publications

    430 citations

1–8 of 250

Venues

  1. SSRN Electronic Journal

    Repository · 30 publications · 1.2K citations

    18

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 11 publications · 305 citations

    11

    h-index

  3. Journal of Public Economics

    6 publications · 266 citations

    6

    h-index

  4. Econstor (Econstor)

    Repository · 5 publications · 107 citations

    5

    h-index

  5. Journal of Accounting and Economics

    5 publications · 1.6K citations

    5

    h-index

1–5