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.
PART I: INTRODUCTION ; 1. Interdisciplinary Taxation Research: An Introduction ; PART II: TAXATION RESEARCH AS PART OF RESEARCH TRADITIONS ; 2. Taxation Research as Legal Research ; 3. Taxation Research as Economic Research ; 4. Taxation Research as Accounting Research ; 5. Taxation Research as Political Science Research ; 6. Taxation Research as Social Policy Research ; PART III: APPLYING INTERDISCIPLINARY APPROACHES TO TAXATION PROBLEMS ; 7. Taxation and Ethics ; 8. Behavioural Studies of Tax Practice ; 9. Taxation and Business Strategy ; 10. Microeconomic Approaches to Tax Research ; 11. International Transfer Pricing ; 12. Tax Compliance Costs ; 13. European Law of Taxation ; 14. Taxation and Capital Markets ; 15. Taxation in an Electronic World ; PART IV: INTERDISCIPLINARY RESEARCH IN TAXATION ; 16. Conducting Interdisciplinary Research in Taxation: Some Conclusions ; APPENDICES ; Appendix I Journals with a Tax Research ; Appendix II Academic Tax Research Organizations ; Appendix III Empirical Sources for Tax Research