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

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  • Margaret Lamb
  • Andrew Lymer

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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  • Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:749-776
    DOI: 10.1080/096381899335790
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