Replication of Empirical Tax Research.
本文描述了复制实证研究的过程，以Wilkie（1988）的有效税率分析为案例，提出复制可用于培养博士生研究技能并促进高质量研究，结果完全验证了原研究，但扩展发现Wilkie模型对现金流有效税率不如应计制有效。
Abstract This paper describes a process for performing replications of empirical research, with the replication of Wilkie's (1988) analysis of effective tax rates as a specific case study. The paper proposes that replications can be used as an effective pedagogical device to develop the research skills of doctoral students. Further, it is argued that replications serve to promote high quality research. In describing the replication process, the paper discusses criteria for selecting a study to replicate, the planning process, data preparation, the resolution of discrepancies, and conducting the extension. The case study is presented to illustrate the process. The results of the replication, which fully substantiated Wilkie's results, are briefly described, and the results of the extension, which suggest that Wilkie's model is not as powerful for cash flow measures of effective tax rates as it is for accrual-based measures, are discussed.