Taxation research in an accounting context: future prospects and interdisciplinary perspectives

Margaret Lamb, Andrew Lymer

    Research output: Contribution to journalArticlepeer-review

    12 Citations (Scopus)

    Abstract

    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.

    Original languageEnglish
    Pages (from-to)749-776
    Number of pages28
    JournalEuropean Accounting Review
    Volume8
    Issue number4
    DOIs
    Publication statusPublished - 1 Dec 1999

    ASJC Scopus subject areas

    • Accounting

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