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

Research output: Contribution to journalArticlepeer-review


External organisations

  • Warwick University


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
Issue number4
Publication statusPublished - 1 Dec 1999

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