TY - JOUR
T1 - Taxation research in an accounting context
T2 - future prospects and interdisciplinary perspectives
AU - Lamb, Margaret
AU - Lymer, Andy
PY - 1999/12/1
Y1 - 1999/12/1
N2 - Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European and North American journals published in English. It explores several possible explanations for the ‘under-representation’ of tax research in the wider field of accounting research. The authors suggest several ways to encourage the growth of tax research in an accounting context.
AB - Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European and North American journals published in English. It explores several possible explanations for the ‘under-representation’ of tax research in the wider field of accounting research. The authors suggest several ways to encourage the growth of tax research in an accounting context.
UR - http://www.tandfonline.com/doi/abs/10.1080/096381899335790
U2 - 10.1080/096381899335790
DO - 10.1080/096381899335790
M3 - Article
SN - 0963-8180
VL - 8
SP - 749
EP - 776
JO - European Accounting Review
JF - European Accounting Review
IS - 4
ER -