Taxation: An Interdisciplinary Approach to Research

Taxation involves complex questions of policy, law, and practice. The 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 how to produce taxation research that is 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 to introduce an inter-disciplinary 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. Contributors to this volume - Rebecca Boden, Professor of Accounting, Bristol Business School Jamie Elliott, Director in the Transfer Pricing Group, Deloitte and Touche LLP Jane Frecknall Hughes, Senior Lecturer in Accounting, Leeds University Business School Judith Freedman, KPMG Professor of Tax Law, Oxford University John Hasseldine, Senior Lecturer in Accounting and Finance, Nottingham University Business School Kevin Holland, Sir Julian Hodge Professor of Accounting and Finance, School of Management and Business, University of Wales Simon James, Reader in Economics, School of Business and Economics, University of Exeter Margaret Lamb, Reader in Accounting, Warwick Business School Andrew Lymer, Senior Lecturer in Accounting, Taxation, and Information Systems, Birmingham Business School Alan Macnaughton, KPMG Professor of Accounting, University of Waterloo in Ontario Amin Mawani, Associate Professor of Taxation, Schulich School of Business, York University in Toronto Peter Moizer, Professor of Accounting, Leeds University Business School Tom O'Shea, Research Fellow in Taxation, Queen Mary, University of London Jeff Pope, Associate Professor in the School of Economics and Finance at Curtin University of Technology, Perth Claudio M. Radaelli, Professor of Public Policy, School of Social and International Studies, and Director of the Centre for European Studies, University of Bradfor