Report of the American Taxation Association 1985-86 Committee on Tax Research Methodology.
美国税收协会委员会建议税收研究应更符合会计人员的标准，并鼓励税务学者与会计及其他学科人员合作，利用多学科知识产生协同效应。
Abstract The article presents the report of the American Taxation Association (ATA) 1985-86 Committee on Tax Research Methodology. The 1985-86 Tax Research Methodology Committee was formed so that the ATA might offer perspectives on future research by its academic members. The Committee suggests that tax research can be made more acceptable to accounting personnel by changing the value systems, and conforming tax research to accounting personnel's standards. The Committee's recommendation regarding empirical testing is directed at conforming tax research to accounting personnel's standards. Accounting-trained tax researchers have a comparative advantage over members of other disciplines who conduct tax research. As compared with the economist, the accountant typically has a much greater understanding of the various tax provisions that may affect a business decision. These comparative advantages can be exploited through investigations of the effects of taxes on various business decisions. The article encourages tax academicians to conduct joint research with accountants and members of other disciplines. The specialized knowledge drawn from two or more disciplines and the awareness of different sources of data and research techniques can produce synergistic effects.