| Description |
1 online resource (261 pages) |
| Contents |
Front Cover; Taxation; Copyright Page; Table of Contents; List of illustrations; Notes on contributors; Preface; Part I: Researching tax; 1. Tax as a social and institutional practice: Lynne Oats; 2. On methods and methodology: Lynne Oats; 3. Gathering and interpreting qualitative data: Lynne Oats; 4. Case studies: Helen Rogers and Lynne Oats; 5. Designing and administering surveys: Margaret McKerchar; 6. Using quantitative approaches: Margaret McKerchar; 7. Ethnography and tax compliance: Karen Boll |
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8. Moral reasoning in tax practice: the development of an assessment instrument: Elaine Doyle, Jane Frecknall Hughes and Barbara SummersPart II: Possibilities of social theory; 9. Varieties of institutionalism: Lynne Oats; 10. New institutional sociology and the endogeneity of law: Emer Mulligan; 11. Historical institutionalism: Lisa Marriott; 12. Communities of experts: Lynne Oats and Helen Rogers; 13. Insights from Bourdieu: Lynne Oats and Helen Rogers; 14. Governmentality: Lynne Oats; 15. Tea parties, tax and power: Rebecca Boden; 16. Actor-network Theory and tax compliance: Karen Boll |
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Part III: Tales from the field17. The management of tax knowledge: John Hasseldine, Kevin Holland and Pernill G.A. van der Rijt; 18. Ethics in tax practice: an exploratory analysis: Elaine Doyle, Jane Frecknall Hughes and Keith W. Glaister; 19. A study of the changing relationship between large corporates and the Inland Revenue: Penelope Tuck; 20. The changing role of accountants in HMRC: Lynne Oats and Penelope Tuck; 21. Analysing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study: Judith Freedman, Geoffrey Loomer and John Vella |
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22. Transfer pricing: advance pricing agreements: Helen Rogers23. Theoretical framework for applied research on tax policies: Gitte Heij; 24. Tax planning in practice: a field study of US multinational corporations: Emer Mulligan; 25. Policy making in action: tax and retirement: Lisa Marriott; 26. The Delphi technique: Chris Evans and Kate Collier; 27. Tax research going forward: Lynne Oats; Index |
| Summary |
Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon -- rather than as abstraction from the real world -- is largely neglected. Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book: Introduces tax as a field of enormous potential for research to a |
| Notes |
Print version record |
| Subject |
Taxation -- Social aspects -- Research
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Taxation -- Methodology -- Research
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Tax administration and procedure -- Research
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Tax administration and procedure -- Research
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| Form |
Electronic book
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| ISBN |
9780203122594 |
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0203122593 |
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