Taxation A Fieldwork Research Handbook [Hardcover]

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.

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 Frecknal#´