چکیده (انگلیسی):

This study extends knowledge pertaining to accounting research productivity in taxation and
provides data that may be useful for faculty career development or assessment purposes by
administrators. The authors develop an academic tax article database that contains research from
1980 through 2000 and use it to review tax faculty publication quantity and timing over a 20-year
career window for both those at doctoral and non-doctoral granting institutions. Results indicate
that publication rates tend to spike within the first five years in aca demia for faculty at both
doctoral and non-doctoral institutions and trail off from that point to year +20. Further, faculty at
doctoral schools published almost twice as many academic tax articles as faculty at non-doctoral
institutions. Relative publication differences between faculty at the two school types remain
constant over time. Additional insights include that non-tax accounting faculty contributed to
almost half of all academic tax articles in the study, most faculty retain the tax designation during
the first 20 years of their career, movement to doctoral schools by tax faculty happens early in a
career, and in contrast, movement from doctoral schools happens later in academia