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.
Table of Contents
Part I: Researching Tax Introduction 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. Quantitative Approaches (Margaret McKerchar) 7. Ethnography and Tax Compliance (Karen Boll) 8. Moral Reasoning in Tax Practice: The Development of an Assessment Instrument (Elaine Doyle, Jane Frecknall Hughes and Barbara Summers) Part 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 Louise Gracia) 14. Governmentality (Lynne Oats) 15. Tea Parties, Tax and Power (Rebecca Boden) 16. Actor-Network Theory and Tax Compliance (Karen Boll) Part III: Tales from the Field 17. 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. Analyzing the Enhanced Relationship between Corporate Taxpayers and Revenue Authorities: A UK Case Study (Judith Freedman, Geoffrey Loomer and John Vella) 22. Transfer Pricing: Advance Pricing Agreements (Helen Rogers) 23. 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)
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.
'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