The 2026 National Tax Association Annual Conference in Boston brought together leading academics, policymakers, and practitioners to share new insights on tax systems, corporate behavior, and financial reporting.

Scholars from the Business Taxation Group presented the following research:

• Matching Tax Returns and Financial Statement Data to Measure Income Shifting
  Ruby Doeleman, Stefanie Pendl, and Harald Amberger 

• Tax Uncertainty and Auditor-Provided Tax Services: The Impact of Regulatory Changes in the EU
  Stefanie Pendl and Daniel Lynch

• How Do Accelerated Depreciation Rules Affect Financially (Un)constrained Firms? A Crisis and Non-Crisis Comparison
  Khairunnisa Ridwan and Matthias Petutschnig