The increasing imperative of cross-disciplinary research in tax administration
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Authors
Alley, C.
Bentley, Duncan
Date
2008Type
Journal Article
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Alley, Clinton and Bentley, Duncan. 2008. The increasing imperative of cross-disciplinary research in tax administration. EJournal of Tax Research 6 (2): pp. 122-144.
Source Title
EJournal of Tax Research
ISSN
Faculty
Curtin Business School
School
CBS - Faculty Office
Collection
Abstract
National research agendas are focusing increasingly on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in developing frameworks for and measures of good practice in tax administration.
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