Taxation : an interdisciplinary approach to research / edited by Margaret Lamb ... [and others].

Format:

Book

Contributor:

Lamb, Margaret (Margaret Anne)

Lymer, Andrew.

Freedman, Judith.

Language:

English

Subjects (All):

Taxation--Methodology.

Taxation.

Taxation--Research.

Taxation--Interpretation and construction.

Taxation--Law and legislation--England.

Taxation--Law and legislation.

Methodology.

England.

Physical Description:

xi, 316 pages ; 24 cm

Place of Publication:

Oxford ; New York : Oxford, 2005.

Summary:

Taxation involves complex questions of policy, law, and practice. This book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers to produce taxation research that is both rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.

Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research.

Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice.

Contents:

1 Interdisciplinary Taxation Research-An Introduction / Margaret Lamb 3

Part II Taxation Research as Part of Research Traditions 11

2 Taxation Research as Legal Research / Judith Freedman 13

3 Taxation Research as Economic Research / Simon James 35

4 Taxation Research as Accounting Research / Margaret Lamb 55

5 Taxation Research as Political Science Research / Claudio M. Radaelli 85

6 Taxation Research as Social Policy Research / Rebecca Boden 105

Part III Applying Interdisciplinary Approaches to Taxation Problems 123

7 Taxation and Ethics / Jane Frecknall Hughes, Peter Moizer 125

8 Behavioural Studies of Tax Practice / John Hasseldine 139

9 Taxation and Business Strategy / Simon James 153

10 Microeconomic Approaches to Tax Research / Alan Macnaughton, Amin Mawani 167

11 International Transfer Pricing / Jamie Elliott 187

12 Tax Compliance Costs / Jeff Pope 203

13 European Law of Taxation / Tom O'Shea 217

14 Taxation and Capital Markets / Kevin Holland 237

15 Taxation in an Electronic World / Andrew Lymer 249

Part IV Interdisciplinary Research in Taxation 273

16 Producing Good Taxation Research / Margaret Lamb, Andrew Lymer 275

Appendix I Journals with a Tax Research Focus / John Hasseldine, Andrew Lymer 291

Appendix II Academic Tax Research Organizations / John Hasseldine 301

Appendix III Empirical Sources for Tax Research / Kevin Holland, Amin Mawani, Andrew Lymer 305.

Notes:

Includes bibliographical references and index.

ISBN:

0199242933

OCLC:

56987563