Abstrak
Taxation involves complex questions of policy, law and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation researchthat is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authors then go to introduce an inter-disciplinary research approach to taxation research. Effective approachesto research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings and approaches that are intended to help the newresearcher choose ways to begin their tax research. Written by a group of internation experts, this book will be essential reading for new researchers in the tax field, including PhD students: for existing researchers wishing to broaden their understanding of taxation: for policymakers wanting togauge where the leading edge of current tax research lies: and for tax practitioners interested in scholarly contributions to their field of practice.