Empirical Tax Research in Accounting

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Customer-Supplier Relationships and Corporate Tax Avoidance (2017, background): “Tax avoidance almost invariably affects or is affected by relationships with other parties (Shackelford and Shevlin, 2001; Hanlon and Heitzman, 2010).”
A review of tax research (2010, positive): “Note also that Seida et al. (2005) develop a model of tax motivated intertemporal income shifting that relates the costs associated with shifting income to the amount of income shifted as called for by Shackelford and Shevlin (2001).”
Incentives for Tax Planning and Avoidance: Evidence from the Field (2014, background): “Financial reporting incentives often conflict with incentives to lower taxes because reductions in taxable income frequently result in lower financial accounting earnings (Scholes, Wilson, and Wolfson 1992; Shackelford and Shevlin 2001).”
Taxable Income, Future Earnings, and Equity Values (2004, background): “In fact, there is considerable evidence that firms smooth or otherwise manage taxable income (see Shackelford and Shevlin [2001] for review).”
The association between book-tax conformity and earnings management (2014, neutral): “These studies generally find that firms managed earnings downward to reduce their exposure to the adjustment (see Shackelford and Shevlin 2001, pp. 333–334, for a brief summary of these studies).”