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Taxation: A Fieldwork Research Handbook

Editat de Lynne Oats
en Limba Engleză Hardback – 4 apr 2012
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 all social scientists
  • Explains the methodological issues relating to tax research
  • Provides new opportunities for tax researchers to widen the scope of their enquiries
  • Encourages researchers to think differently about this subject
Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.
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Specificații

ISBN-13: 9780415577618
ISBN-10: 0415577616
Pagini: 264
Ilustrații: 6 b/w images, 7 tables and 6 line drawings
Dimensiuni: 156 x 234 x 16 mm
Greutate: 0.65 kg
Ediția:New.
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom

Public țintă

Academic and Postgraduate

Cuprins

Part I: Researching Tax  Introduction  1. Tax as a Social and Institutional Practice  2. On Methods and Methodology  3. Gathering and Interpreting Qualitative Data  4. Case Studies  5. Designing and Administering Surveys  6. Quantitative Approaches  7. Ethnography and Tax Compliance  8. Moral Reasoning in Tax Practice: The Development of an Assessment Instrument  Part II: Possibilities of Social Theory  9. Varieties of Institutionalism  10. New Institutional Sociology and the Endogeneity of Law  11. Historical Institutionalism  12. Communities of Experts  13. Insights from Bourdieu  14. Governmentality  15. Tea Parties, Tax and Power  16. Actor-Network Theory and Tax Compliance  Part III: Tales from the Field  17. The Management of Tax Knowledge  18. Ethics in Tax Practice: An Exploratory Analysis  19. A Study of the Changing Relationship between Large Corporates and the Inland Revenue  20. The Changing Role of Accountants in HMRC  21. Analyzing the Enhanced Relationship between Corporate Taxpayers and Revenue Authorities: A UK Case Study  22. Transfer Pricing: Advance Pricing Agreements  23. Theoretical Framework for Applied Research on Tax Policies  24. Tax Planning in Practice: A Field Study of US Multinational Corporations  25. Policy Making in Action: Tax and Retirement  26. The Delphi Technique  27. Tax Research Going Forward

Notă biografică

Lynne Oats is Professor of Taxation and Accounting at the University of Exeter, UK. Her research interest is taxation policy and practice in social and institutional contexts, in both historical and contemporary settings. She has published extensively in the field and is co-author of three books, Taxation Policy and Practice (Fiscal Publications, 2011), Principles of International Taxation (Bloomsbury Professional, 3rd edn 2012) and Accounting Principles for Tax Purposes (Bloomsbury Professional, 2010). She is Assistant Editor of British Tax Review and is Vice Chair of the UK Tax Reasearch Network.

Recenzii

'This unique book offers new ways of thinking for practitioners and researchers to explore tax policy, its practical application and its critical importance in modern society.'
John Hasseldine, University of New Hampshire, USA
'This book on tax research fills an important gap in tax literature. It wets the appetite for tax research by cogently discussing methodology and by providing clear summaries of key theories and their application, revealing tax as a socio-political phenomenon.'
Helen Oakes, Keele University, UK
'A work of exemplary breadth and scholarship which should serve as a clarion call for further research into taxation from a social science perspective.'
John Ward, Emeritus Professor of Taxation, University of Ulster, UK
'This volume contains some excellent contributions to fieldwork research in taxation. Both experienced researchers and those new to the fascinating world of tax research will find this an interesting and useful resource.'
Simon James, University of Exeter Business School, UK and Fellow of the Chartered Institute of Taxation
'Lynne Oats has created a useful, practical book that will undoubtedly encourage new and exciting research in the tax field. This is timely given that the need to better understand this subject is more in the public consciousness at present than it has been at any time in recent history, yet has not always been well served by the approaches taken to its exploration.'
Andrew Lymer, Professor of Accounting and Taxation, University of Birmingham, UK
'This book, which includes contributions by a number of prominent tax researchers, reflects the multidisciplinary nature of tax research by bringing together alternative methodologies, and explaining the application of each.'
Helen Hodgson, University of New South Wales, Australia

Descriere

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by introducing tax as a field of enormous potential for research to all social scientists and offering suggestions on how research might be conducted into actual tax practice, rather than abstract models.