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

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  • Margaret Lamb
  • Andrew Lymer
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    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.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 8 (1999)
    Issue (Month): 4 ()
    Pages: 749-776

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    Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:749-776

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    Cited by:
    1. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.

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