Taxation

Margaret Lamb is Reader in Accounting in Warwick Business School at the University of Warwick. She obtained her bachelor's degree with honours in government from Harvard University. Her PhD, from the University of Reading, concerned tax accounting history and practice. Margaret is a chartered accountant and worked for ten years as a tax specialist for Price Waterhouse (now PricewaterhouseCoopers) and Ernst & Young. Andrew Lymer is a Senior Lecturer in Accounting and Taxation at The Birmingham Business School where he has lectured for more than 10 years across all levels of students. He is also a Visiting Professor at Texas Tech University in the USA. He is co-author of Taxation: Policy and Practice, an annual produced textbook on UK taxation published by Fiscal Publications and in its 11th edition in 2004. Judith Freedman is KPMG Professor of Tax Law at Oxford University and a Fellow of Worcester College. She obtained a First Class Honours law degree from Oxford University and then worked as a solicitor in the Corporate Tax Department of Freshfields. Following this she worked briefly at the University of Surrey and then taught tax and company law for 18 years in the law department at the London School of Economics and Political Science. She is joint editor of the British Tax Review and was co-editor of a Modern Law Review Special Issue on Law and Accountancy (with M. Power) as well as co-editing a special issue of the British Tax Review on Accounting Standards and Taxable Profit (with S. Green). She is also a member of the Tax Law Review Committee set up by the Institute of Fiscal Studies. Simon James is Reader in Economics, School of Business and Economics, University of Exeter; Visiting Fellow, School of Finance, Australian National University; a Chartered Tax Adviser and Fellow of the Chartered Institute of Taxation. He has published over 40 research papers mainly concerned with taxation and his 15 books include The Economics of Taxation: Principles, Policy and Practice. He has also edited a four volume collection of tax papers entitled Taxation: Critical Perspectives on the World Economy (Routledge 2002).

PART I: INTRODUCTION ; 1. Interdisciplinary Taxation Research: An Introduction ; PART II: TAXATION RESEARCH AS PART OF RESEARCH TRADITIONS ; 2. Taxation Research as Legal Research ; 3. Taxation Research as Economic Research ; 4. Taxation Research as Accounting Research ; 5. Taxation Research as Political Science Research ; 6. Taxation Research as Social Policy Research ; PART III: APPLYING INTERDISCIPLINARY APPROACHES TO TAXATION PROBLEMS ; 7. Taxation and Ethics ; 8. Behavioural Studies of Tax Practice ; 9. Taxation and Business Strategy ; 10. Microeconomic Approaches to Tax Research ; 11. International Transfer Pricing ; 12. Tax Compliance Costs ; 13. European Law of Taxation ; 14. Taxation and Capital Markets ; 15. Taxation in an Electronic World ; PART IV: INTERDISCIPLINARY RESEARCH IN TAXATION ; 16. Conducting Interdisciplinary Research in Taxation: Some Conclusions ; APPENDICES ; Appendix I Journals with a Tax Research ; Appendix II Academic Tax Research Organizations ; Appendix III Empirical Sources for Tax Research