Umfang:
1 online resource (261 pages)
Ausgabe:
1st ed.
ISBN:
9780415577618
,
9780203122594
Inhalt:
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
Anmerkung:
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 -- 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 Helen Rogers -- 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. Analysing 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 -- Index
Weitere Ausg.:
Print version Oats, Lynne Taxation Oxford : Taylor & Francis Group,c2012 ISBN 9780415577618
Sprache:
Englisch
Schlagwort(e):
Electronic books
URL:
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