Skip to main content
Article thumbnail
Location of Repository

A study of the changing relationship between large corporates and the Inland Revenue

By Penelope Tuck

Abstract

This thesis addresses the following research questions: 1. How is the process of corporate tax compliance changing for large groups of companies? 2. How is this process being managed by the Inland Revenue? The empirical evidence consists of 33 interviews conducted in 2002-04 with IR officials; tax directors and tax managers of large corporates; and tax partners from a Big 4 accounting firm. This· thesis also draws upon archival data including state papers and documentary data from the IR. Theoretically this thesis draws from the new public management, administration, and the tax compliance literatures. However I argue that an approach grounded purely i!1 these literatures does not adequately explain the changing tax compliance environment for large groups. Therefore I utilise other literatures which draw 'on Foucault's work on multiple expertise constructing subjects engaging with disciplinary knowledge and power, to assist in filling this gap. Against a backdrop where new organisational structures and processes are shifting a once bureaucratic Inland Revenue to a more strategic and marketing-based organisation, the corporate tax compliance process for large corporates has changed. Where the process was previously a long (in terms of time scale), formal and distant relationship with the IR carried out principally in writing, it has, while retaining aspects of this past, shifted towards being a mixture of the written and the oral, generating a more incll;lSive dialogue with the taxpayer, frequently in the form of meetings based on targeted yet potentially open-ended questioning. This has opened up what is described here as a new kind of 'truth game', which is less one based on inquisitorial practices but more based on examination techniques, played by knowledge experts: the IR official and the corporate taxpayer. Drawing on a governmentality framework as articulated by Foucault and his latter works, I argue that the nature of the corporate tax compliance game resembles a truth game between two kinds of subject generated in this transdisciplinary world: the new shape tax official and the visible customer (the taxpayer). The IR official - the lIM Inspector of Taxes, has been remoulded from one type of knowledge expert to another, which is a 3 dimensional transdisciplinary T shaped tax official. This is a tax official who both has the detailed deep technical knowledge as a knowledge expert but also has to relate, in a broader sense, to the new way of operating in a strategic and marketing organisation. The emergence of the corporate taxpayer as a visible customer has changed the process of corporate tax compliance for large corporates whereby they exercise certain power in the relationship by virtue ofthis visibility. This research tracks a new kind of interaction of the interplay between subjectivization and objectivization which seems to have become established and develops a theoretically informed way of looking at emergent governmental and more wide ranging forms of application

Topics: HF5601
OAI identifier: oai:wrap.warwick.ac.uk:1162

Suggested articles

Citations

  1. (1992). (eds) Law and Accountancy: Conflict and Co-operation in the 1990s London:
  2. 2347] A Scheme for an Accounts Basis for Income Tax on Company Profits.
  3. (2006). 50 Years: Tax, Law and academia"
  4. (1998). A General Anti-avoidance Rule for Direct Taxes: a Consultative Document London Inland Revenue [Compliance Division], Inland Revenue
  5. (1999). A Guide to Corporation Tax Self Assessment for Tax Practitioners and IR Officers available at http: /hvww. hmrc. gov. uk/ctsa/ctsa ug ide.
  6. (1966). A History of Income Tax London: George Allen &
  7. (2004). A Hybrid profession -the acquisition of management accounting expertise by medical professionals"
  8. (1992). A Natural Safeguard": The General Commissioners of Income Tax"
  9. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting"
  10. (1989). A positive approach to taxpayer compliance"
  11. (1956). A pure theory of Local Expenditures"
  12. (2004). A True Account"
  13. (2005). A World View of Criminal Justice Aldershot:
  14. (2006). Accounting and Strategy: towards understanding the historical genesis of modern business and military strategy"
  15. (1987). Accounting and the construction of the governable person"
  16. (1986). Accounting and the examination: a genealogy of disciplinary power"
  17. (1994). Accounting as Social and Institutional Practice: An Introduction"
  18. (1997). Accounting for Organizational performance: The construction of the customer in the privatized water industry"
  19. (1985). Accounting in its Social Context: Towards a History of Value Added in the United Kingdom" Accounting,
  20. (2006). Accounting Knowledge as a Technology of Government" paper presented at the 8th Interdisciplinary Perspectives on Accounting Conference,
  21. (1998). Accounting Policy Choice: The Relationship between Corporate Tax Burdens and Company Size"
  22. (2000). Accounting Principles: The Consultation Draft on Realised and Distributable Profits"
  23. (2006). Accounting professions and regulation: Locating the sites of professionalization"
  24. (1995). Accounting Standards and Taxable Profits"
  25. (1999). Administrative and Compliance Costs of Taxation
  26. (2002). Aggressive Tax Planning: Differentiating those playing the game from those who don't" working Paper from the Centre of Tax System Integrity, Research School of Social Sciences, The Australian
  27. (1996). Altered States: Taxes and the Location of Foreign Direct Investment in America" The American Economic Review,
  28. (1988). An attribution theory of tax evasion related judgments"
  29. (2002). An Empirical Investigation of the Share Valuation Work of Taxation Practitioners PhD thesis,
  30. (1992). An examination of taxpayer preference for aggressive tax advice"
  31. (1994). An experimental approach to changing taxpayers' attitudes towards fairness and compliance visa television"
  32. (1997). An investigation of moral suasion and vertical equity arguments on intended taxpayer non-compliance"
  33. (2005). Annual Report2004-2005 and Autumn Performance Report
  34. (2000). Architectural Engineers: A Peer Review of the Inland Revenue's Policy Making Function.
  35. (1996). Audit the Taxpayer, not the return: Tax auditing as an expression game"
  36. (1998). Auditing income tax self -assessment: the hidden cost of compliance"
  37. (1998). Basics of Qualitative Research: Techniques and Procedures for developing Grounded Theory
  38. (2005). Behavioural Studies of tax practice"
  39. (2002). Best Practice in Tax Administration"
  40. (1994). Boxing Clever: For, Against and Beyond Foucault in the Battle for Accounting Theory"
  41. (1993). Breaking the Paradigm Mentality"
  42. (1995). British Cost Accounting Development: Continuity and Change, "
  43. (1985). British Tax Structure Development as Administrative Adaptation"
  44. (1971). Bureaucracy in Modern Society,
  45. (1989). Business Influence and State Power: The Case of US Corporate Tax Policy"
  46. (2002). Capital Budgeting, Valuation and Personal Taxes"
  47. (2005). Carrots, Sticks, Sole Proprietors, and Tax Accountants" paper presented at the
  48. (2001). Caught in an evaluatory trap: a dilemma for public services under NPM"
  49. (1996). Change Management in the Inland Revenue. Report by the Comptroller and Auditor General, Report by the Comptroller and Auditor General, HC 140, Parliamentary Session
  50. (1993). Changes at the Inland Revenue" Taxation Practitioner,
  51. (2001). Changing patterns of governance in the United Kingdom
  52. (1998). Chartered Accountants in England and Wales, Faculty of Taxation
  53. (2005). Citizens and Consumers: An NPM dilemma"
  54. (2002). Clarifying convergence: Striking similarities and durable differences in public management reform"
  55. (2001). Colonizing knowledge: commodification as a dynamic process of jurisdictional expansion in professional service firms"
  56. (2000). Constructing Organizations: The Example of Public Sector Reform",
  57. (2001). Constructing the Management of Taxation: Re-making the Inland Revenue as a Managerially `Complete Organisation"'
  58. (2005). Converging Track? Recent Developments in Canadian and UK Approaches to Tax Avoidance"
  59. (1996). Corporate Shareholder Income Taxation and Allocating Taxing Rights between Countries Amsterdam, The Netherlands:
  60. (1991). Corporate strategy, organizations, and subjectivity: A critique"
  61. (2000). Corporate Tax Harmonisation in Europe: A Guide to the Debate London: Institute of Fiscal Studies.
  62. (1999). Creative accounting and the cross-eyed javelin thrower
  63. (1996). Creative Compliance in Financial Reporting"
  64. (2000). Criminal Justice 2nd ed London: Butterworths.
  65. (1994). Critical and Effective Histories
  66. (1995). Critical discourse analysis: The critical study of language,
  67. (1992). Critical theory and accounting":
  68. (1997). Cultural foundations of taxpayer attitudes to voluntary compliance"
  69. (1980). Culture's consequences: International Differences in Mork Related Values Beverley Hills CA:
  70. (2006). Customer Care and the Public Service Ethos"
  71. (1998). Dancing to whose tune? Change and 295 investigations in HM Customs and Excise"
  72. (1999). Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward" Financial Accountability and Management,
  73. (2002). Defining "profits" for British income tax purposes: A contextual study of the depreciation cases, 1875-1897"
  74. (1995). Defining Taxable Profit in a Changing Accounting Environment"
  75. (1993). Developing and Understanding cultural change in HM Customs and Excise: There is more to dancing than knowing the next steps"
  76. (2002). Developments in the measurement of psychological cost of compliance: a research method" paper presented at
  77. (1995). Developments in Transfer Pricing"
  78. (1992). Disciplinary power in the modern corporation"
  79. (2002). Discourse Analysis: Investigating Processes of Social Construction London:
  80. (1983). Discourse and Truth: The Problematization of Parrhesia -six lectures given by Michel Foucault at Berkeley, Oct-Nov,
  81. (1999). Discovering" Indigenous Peoples: Accounting and the
  82. (1987). Discussion of "Accounting and the Construction of the Governable Person"
  83. (1979). Do People want something for nothing: Public opinion on Taxes and government spending"
  84. (1994). EC Tax Law.
  85. (1993). Education and the Genesis of Disciplinarity: The Unexpected Reversal"
  86. (1982). Efciency & Effectiveness in the Civil Service, London: Her Majesty's Stationery Office.
  87. (2003). Emergence of the Customer Concept in Inland Revenue Discourse and Practices: A Dilemma" paper presented at the 130' ICAEW- Sponsored Tax Research
  88. (1995). Empirical Research in Accounting: Alternative Approaches and a Case for "Middle-range" Thinking"
  89. (2001). Empirical Tax Research in Accounting: A discussion"
  90. (2001). Empirical tax research in accounting"
  91. (2003). Enabling Change in the UK's Inland Revenue: the character of Strategic Discourse" paper presented at the 70' Interdisciplinary Perspectives on Accounting Conference
  92. (2002). Enterprise Discourse, Professional identity and the organizational Control of Hospital Clinicians"
  93. (1995). Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers" Accounting Horizon,
  94. (2005). Everyday life in a ministry: Public Administration as Anthropology"
  95. (1999). Examining "The Quantified Customer"
  96. (1998). Examining Accounts and Accounting for Management: Inverting Understandings of `the Economic"'
  97. (1999). Figure it out Yourself: Financial Reporting and the Selfemployed" Critical Perspectives on Accounting,
  98. (1988). Financial Accounting: in Communicating Reality, We Construct Reality"
  99. (1997). Fiscal Studies Tax Law Review Committee
  100. (1984). Foucault Among the Sociologists: The `Disciplines' and the History of the Professions"
  101. (1993). Foucault and Feminism: Power, Gender and the Self Northeaston
  102. (1990). Foucault Under Examination: The Crypto-Educationalist Unmasked"
  103. (1983). Foucault, Marxism, critique London: Routledge and Kegan Paul.
  104. (1986). From ambushes to golden parachutes: Corporate takeovers as an instance of cultural framing and institutional integration"
  105. (2000). From Strategy, To Accounting -Accounting Practice and Strategic Discourse in the Telecommunications Industry PhD Thesis,
  106. (1990). Governing economic life"
  107. (1994). Governing the calculable person"
  108. (1999). Governmentality: Power and Rule in Modern Society London:
  109. (1994). Handbook of Qualitative Research
  110. (1999). HM Treasury - Public Services for the Future -Modernisation, Reform, Accountability: Comprehensive Spending Review: Public Service Agreements 1999-2002. London: Stationery Office,
  111. (1998). HM Treasury - Public Services for the Future -Modernisation, Reform, Accountability: Comprehensive Spending Review: Public Service Agreements 1999-2002. London: Stationery Office. Command paper available via http: //www.
  112. (2001). Horrid Appealing": Accounting for Taxable Profits in MidNineteenth Century England" Accounting Organizations and Society,
  113. (2002). Improving Large Taxpayers' Compliance: A review of country experience Occasional Paper 215, Washington DC: International Monetary Fund.
  114. (2006). In the mirror of the market: the disciplinary effects of company/ fund manager meetings"
  115. (1999). In-house tax department tax managers' response to current legal and environmental changes: an empirical investigation"
  116. (1972). Income Tax Evasion: A Theoretical Analysis"
  117. (2001). Inland Revenue - The Government's Expenditure Plans 2001-2004 Presented to Parliament by the Paymaster General and the Chief Secretary to the Treasury,
  118. (2002). Inland Revenue - The Government's Expenditure Plans 2002-2004 Presented to Parliament by the Paymaster General and the Chief Secretary to the Treasury,
  119. Inland Revenue (2003). PN07 Fairness in Taxation -Protecting Tax Revenues Inland Revenue,
  120. (1999). Inland Revenue: The future" Inland Revenue website text.
  121. (1998). International Aspects of the UK Imputation System of Corporate Taxation"
  122. (1992). International Business Taxation London: Weidenfeld and Nicolson.
  123. (1988). International Tax Competition: The Foreign Government Response in Canada and Other Countries"
  124. (2005). International Transfer Pricing" in Taxation: An Interdisciplinary Approach to Research edited by Margaret Lamb, Andrew Lymer, Judith Freedman and Simon James,
  125. (1998). International Variations in the Connections between Tax and Financial Reporting"
  126. (2001). Interpreting Qualitative Data: Methods for Analysing Talk, Text and Interaction, 2nd edn.
  127. (2001). Interviewing Elites"
  128. (1996). Interviews: An introduction to Qualitative Research Interviewing
  129. (1984). Introduction"
  130. Investors (2005a) Tax Risk and Corporate Governance; Findings from a survey of the FTSE 350 Henderson Global Investors available from h"p: //%%, %v%v. henderson. com/alobal includes/pdf/corporate governance /tax_paner. pdf seen 2/11/06.
  131. Investors (2005b) Responsible Tax, Henderson Global Investors available from http: //www henderson. com/ lg obal includes/pdf/corporate governance /ResponsibleTax. pdf seen 2/11/06.
  132. (1988). Judicial Anti Avoidance Doctrines"
  133. (2002). Just Taxes Cambridge:
  134. (1993). Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History',
  135. (2002). Know your customer": marketing, governmentality and the "new customer" of financial services"
  136. (2000). Knowing More as Knowing Less? Alternative
  137. (1977). Language, Counter- Memory, Practice" quoted in "The Order of Discourse"
  138. (2003). Large Business and the Compliance Model"
  139. (2001). Large Business Taxation: The Government's strategy and corporate tax reforms, A consultation document http: /www.
  140. (2002). Leader: Accounting: the fear spreads 31
  141. (2006). Leadership and the Transformation of a Major Institution: Charles Rossotti and the Internal Revenue Service" Public Administration Review,
  142. (1999). Lessons from behavioral responses to international taxation"
  143. (2006). Machinery of government and standards in public service: teaching new dogs old tricks"
  144. (1994). Management by accounting"
  145. (1990). Managerial Accounting Early in the British Industrial Revolution: The Carron Company, a Case Study"
  146. (1998). Managing Foucault: Foucault, Management and Organization Theory"
  147. (2006). Managing Knowledge across Organizational and Professional Boundaries within Public services"
  148. (2001). Managing taxation compliance: The evolution of the Australian Taxation Office compliance model"
  149. (1999). Marx and Accounting"
  150. (2005). Masters of all they surveyed: 1900-14"
  151. (1995). Matching Accounting and Taxable Profits: Reflections on Gallagher v,
  152. (2003). Meta Risk Management and Responsive Regulation for Tax System Integrity"
  153. (1985). Michel Foucault London: Ellis Horwood and Tavistock.
  154. (1982). Michel Foucault: Beyond Structuralism and Hermeneutics Hemel Hempstead: Harvester Wheatsheaf.
  155. (2005). Microeconomic Approaches to Tax Research"
  156. (1999). Modernising Government. London: Stationery Office, Cabinet Office white paper.
  157. (1988). Modernism, Post Modernism and Organizational Analysis 2: The Contribution of Michel Foucault"
  158. (1988). Modernism, Postmodernism and Organizational Analysis: An Introduction"
  159. (2003). Modernizing a British Central Government Department - Changes in Inland Revenue Tax Administration and Policy"
  160. (2004). Moving towards a more effective model of regulatory enforcement in the Australian Tax Office"
  161. (1994). Negotiating Strategies for Tax Disputes: Preferences of Taxpayers and Auditors"
  162. (1985). Negotiation: Theory and Practice
  163. (2001). Notes and Surveys Managing Tax Regimes: A Call for Research"
  164. (1996). Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom",
  165. (1988). Of Rule and Revenue.
  166. (2002). On Becoming the New Accounting Expert: Between Formal and Informal Learning
  167. (1979). On Governmentality"
  168. (1967). On legal sanctions"
  169. (2006). On remembering powerful practices: the importance of understanding "good work" and the dynamics of expertise within regulative education and professionalisation" Said Business School working paper.
  170. (2001). Organisational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK",
  171. (1999). Organizing Madness: Reflections on the Forms of the Form"
  172. (2001). Paradoxes of public sector customer service" Governance: An
  173. (1983). Polemics, Politics, and Problemizations: An Interview with Michel Foucault"
  174. (1994). Politicization and "company-ization" - on institutional affiliation and confusion in the organizational world"
  175. (1968). Politics and the Study of Discourse"
  176. (1994). Power/ Knowledge"
  177. (2000). Presents for the Indians: land, colonialism and accounting
  178. PricewaterhouseCoopers ("PWC") (2000a) Report on the Evaluation of the Public Sector Excellence Programme London: PricewaterhouseCoopers, Report prepared for the Cabinet Office,
  179. PricewaterhouseCoopers (2000b) Tax Function 2001; Supporting the strategic and business demands of the future London:
  180. PricewaterhouseCoopers (2005a) Total Tax Contribution, London: PricewaterhouseCoopers available at http: //www.
  181. PricewaterhouseCoopers (2005b) Tax in the Boardroom: Tax risk management- key considerations PricewaterhouseCoopers LLP.
  182. Primary Sources [20577] (1867)
  183. (1968). Professions"
  184. (1989). Public Finance in the Wars with France 1793-1815" in
  185. (1987). Qualitative analysis for Social Scientists Cambridge,
  186. (1997). Qualitative Research: Theory, methods and Practice London:
  187. (1986). Radical Developments in Accounting Thought"
  188. (1992). Re-inventing Government
  189. (1993). Real World Research: a resource for Social Scientists and Practioner- Researchers Oxford:
  190. (2002). Regulatory Conversations"
  191. (2004). Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 31 s'
  192. (1977). Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 31 sl
  193. Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 31 sr
  194. (2003). Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 31"
  195. (1993). Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 311
  196. (1970). Report of the Commissioners of Her Majesty's Inland Revenue for the Year Ending 31s`
  197. (2001). Report of the Commissioners of Her Majesty's Inland Revenue for the year ending 31st
  198. (1999). Research in Taxation"
  199. (1998). Resisting the "new public management": Absorption and absorbing groups in schools and GP practices in the UK"
  200. (1992). Responsive Regulation Oxford,
  201. (2002). Retheorizing Accounting, Writing and Money with Evidence from Mesopotamia and Ancient Egypt"
  202. (2000). Revenue Law (4`" cd.
  203. (1981). Revolution and Red Tape: The French Ministerial Bureaucracy 1770-1850
  204. (1987). Science in Action Cambridge,
  205. (1996). Self-Assessment: A New Era for United Kingdom Taxpayers, But What About the Costs? "
  206. (1991). Selling Oneself: Subjectivity and the Labour Process in Selling Life Assurance"
  207. (2002). Service Charters - Global Convergence or National Divergence? A comparison of initiatives in Australia, the United Kingdom and the United States"
  208. (1991). Seventh Report from the Treasury and Civil Service Committee, Session 1990-91, The Next Steps Initiative, London: Her Majesty's Stationery Office.
  209. (1991). Situated learning: Legitimate peripheral Participation Cambridge, UK:
  210. (1997). Social Science beyond Construction and Realism Buckingham:
  211. (1998). Social Science in Question London:
  212. (1979). Sociological Paradigms and Organisational Analysis,
  213. (2002). Some Thoughts on Fraudulent Evasion of Income Tax"
  214. (1994). Strategic Public Finance Basingstoke,
  215. (2003). Strategy as Orchestrating Knowledge"
  216. (1995). Surely you're not in this just to be helpful": Access, rapport and interviews in three studies of elites"
  217. (1999). Survey of in-house tax departments in United Kingdom Corporates"
  218. (2002). Taking the tax temperature in our Universities" Tax Advisor September:
  219. (1995). Tales From the Field: Learning From Researchers' Accounts"
  220. (1956). Tape Recorded Interviews in Social Research"
  221. (2004). Tar in the Boardroom: A Discussion Paper
  222. (2002). Tares and Business Strategy: A Planning Approach
  223. (2004). Target-based teamworking: Groups, work and interdependence in the UK civil service"
  224. (2006). Tax Administration in OCED and Selected Non- OECD Countries: Comparative Information Series
  225. (2003). Tax and Corporate Responsibility"
  226. (2000). Tax avoidance and evasion" Tax Adviser,
  227. (2001). Tax Complexity and the Cost of Debt"
  228. (2001). Tax Compliance Costs: A Festschrift for Cedric Sandford St Leonards NSW Australia:
  229. (1995). Tax Compliance Costs: Measurement and Policy Bath:
  230. (2005). Tax Compliance Costs"
  231. (1998). Tax compliance"
  232. (2002). Tax Costs and signalling Benefits: The impact of Surplus ACT"
  233. (1982). Tax evasion and mechanisms of social control: A comparison with grand and petty theft"
  234. (1991). Tax evasion: an experimental approach Cambridge:
  235. (2003). Tax from any angle: Reflections on Multi-Disciplinary Tax Research"
  236. (1999). Tax Function
  237. (1998). Tax Policy Cheltenham:
  238. (2003). Tax Practitioner Credentials and IRS Audit Adjustments" Accounting Horizons,
  239. (2004). Tax Risk Management: the evolving role of tax directors
  240. (1997). Tax, Corporate Behaviour and the Foreign Income Dividend Scheme"
  241. (2005). Taxation and Capital Markets" in
  242. (1993). Taxation and Democracy
  243. (2000). Taxation and the European Convention on Human Rights"
  244. (2004). Taxation in West Africa: transforming the colonial subject into the "governable person"
  245. (1986). Taxation of Closely -Held Corporations: The Partnership Option and the Lower Rate of Tax",
  246. (2005). Taxation research as accounting research"
  247. (2005). Taxation research as Economic Research"
  248. (2005). Taxation research as legal research"
  249. (2005). Taxation research as Political Science Research"
  250. (2005). Taxation research as Social Policy Research"
  251. (1999). Taxation research in an accounting context: future prospects and interdisciplinary perspectives"
  252. (2005). Taxation: An Interdisciplinary approach to research Oxford:
  253. (2005). Taxation: An Interdisciplinary approach to research,
  254. (1998). Taxes and the Location of Production: Evidence from a Panel of US Multinational"
  255. (1998). Taxes, Dividends Yields and Returns in the UK Equity Market"
  256. (2002). Taxing Companies and Their Shareholders"
  257. (1989). Taxpayer Compliance, Volume 1: An Agenda for Research
  258. (2004). Technologies of the self' nd some contradictions of the enabling state: the case of tax effective schemes in Australia" Regulatory Institutions Network, Australian
  259. (2002). The `Best Practice' tax function,
  260. (1995). The "New Public Management" in the 1980s: Variations on a Theme" Accounting,
  261. (1952). The administration of the Window and Assessed Taxes,
  262. (1993). The Administrative Vocation,
  263. (2006). The Birth of a Nation: Accounting and Canada's First Nations,
  264. (1990). The British Tax System Oxford:
  265. (1994). The Cambridge Companion to Foucault Cambridge:
  266. (1986). The Care of the Self- The History of Sexuality,
  267. (1983). The Case for Bureaucracy: A Public Administration Polemic,
  268. (1991). The Citizens Charter, London,
  269. (2001). The Civil Service under Stress: The fall in Civil Service Power and Authority"
  270. (1968). The Civil Service,
  271. (1994). The Clerk to the General Commissioners of Income Tax"
  272. (1995). The Compliance Costs of Individuals in Canada; Personal Income Tax and Payroll Taxes"
  273. (1963). The concept of bureaucracy: An empirical assessment"
  274. (2004). The context of learning in professional work environments: a case study of the accountancy profession"
  275. (1998). The Control of Tax Avoidance: The United States Experience" British Tax Review,
  276. (1964). The Corporation Tax - so far"
  277. (1992). The cult(ure) of the customer"
  278. (1997). The Diagnosis-Related Group Prospective Payment System and the problem of the government of rationing health care to the elderly"
  279. (2005). The Dilemma of the Unsatisfied Customer in a Market Model of Public Administration" Public Administration Review,
  280. (1983). The Distribution of Federal Income Tax Expenditures"
  281. (2004). The Economics of Corporate Tax Selfishness"
  282. (1992). The effect of different sanction communications on hypothetical taxpayer compliance: policy 299 implications from New Zealand"
  283. (1997). The effect of moral reasoning and educational communications on tax evasion intentions"
  284. (1998). The Effect of Taxes on the Structure of Corporate Acquisitions"
  285. (1995). The effects of Financial Accounting Conformity on Recommendations of Tax Preparers"
  286. (1992). The Empirical Significance of Tax Effects on the Valuation of Dividends: The UK Evidence"
  287. (2003). The Evolution of Policy Ideas: Tax Policy in the 20th Century"
  288. (1991). The Foucault Effect:
  289. (1991). The Foucault Effect: Studies in Governmentality Chicago: The
  290. (2002). The future of tax in the 21st Century: A Practitioner's Perspective"
  291. (1993). The General Commissioners of Income Tax: Assessors or Adjudicators"
  292. (1988). The Genesis of Accountability: The West Point Connections" Accounting,
  293. (1996). The Income Tax Compliance Cost of Big Business"
  294. (1999). The Influence of
  295. (2005). The Influence of Accounting Knowledge in Securing Corporate Tax Compliance" paper presented at the European Accounting Association Conference,
  296. (2004). The Influence of domain knowledge and task complexity on tax professionals' compliance recommendations"
  297. (1994). The influence of Michel Foucault on Accounting Research"
  298. (2002). The Inland Revenue - Strong on support, strong on revenues, Speech, the Chartered Institute of Taxation"
  299. (2001). The Inland Revenue of the 215 Century: A Radically Different Department or a `Complete Organization'? " Paper presented at The 11`x' ICAEW- Sponsored Tax Research
  300. (1990). The King is Dead, Long Live the King! "
  301. (1990). The Logic of Practice Cambridge,
  302. (2006). The March of the Tax Profession"
  303. (1999). The marketing of compliance: The Inland Revenue's "brief from Hell"
  304. (1981). The Medieval Inquisition London:
  305. (1981). The Order of Discourse"
  306. (2005). The Pennsylvania Railroad, 1849 and the "Invention of Management"', LSE/WBS working paper.
  307. (1961). The Philosophy of Auditing
  308. (1978). The Politicization of Accounting"
  309. (2004). The Politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997" Accounting,
  310. (1984). The postmodern condition: a report on knowledge, Manchester:
  311. (1984). The Practice of Everyday Life Berkeley:
  312. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway"
  313. (1933). The Professions,
  314. (2001). The prospects of taxpayer agreement with aggressive tax advice"
  315. (1963). The Rise and Decline of the Medici Bank 1397-1494,
  316. (1978). The Rise of "Economic Consequences"
  317. (2005). The Special Commissioners from Trafalgar to Waterloo"
  318. (1962). The Structure of Scientific Revolutions 2nd edn. Chicago:
  319. (2001). The study of complexity and unintentional noncompliance using a multi-paradigm methodology" paper presented at
  320. (1988). The systems of professions: An essay on the division of expert labor Chicago:
  321. (1999). The Tax Avoidance Activities of U. S. Multinational Corporations" Working paper,
  322. (2006). The tax function: facing up to the changing world KPMG LLP.
  323. (1989). The Taxman Cometh: Observations on the Interrelationship between Accounting and Inland Revenue Practice"
  324. (1947). The Theory of Social and Economic Organization London: William Hodge and
  325. (2003). The tyranny of the epochal: Change, Epochalism and Organizational reform"
  326. (1994). The use of marketing strategies to improve levels of voluntary compliance in the small business sector"
  327. (1985). The Use of Pleasure: The History of Sexuality,
  328. (1977). The Visible Hand. " The Managerial Revolution in American Business.
  329. (1998). Theorizing Subjectivity in Organizatons: The Failure of Foucauldian Studies? "
  330. (1986). Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the UK, 1914-1925" Accounting,
  331. (2006). Training in Citizenship": Tax Compliance and Modernity" Law and Social Inquiry, forthcoming.
  332. (2001). Trusting Leviathan Cambridge:
  333. (1977). Truth and Power: intervista a Michel Foucault"
  334. (2004). Truthfulness, Risk and Trust in the late lectures of Michel Foucault"
  335. (1997). Understanding Governance Policy Networks, Governance, Reflexivity and Accountability Buckingham:
  336. (1987). Understanding taxpayer behaviour: a conceptual framework with implications for research"
  337. (2002). United Kingdom Inland Revenue: Challenges and responses" paper presented at
  338. (1981). Untying the Text: A post-Structuralist Reader London:
  339. (1999). Using Foucault's Methods,
  340. (1999). Welcome to the IRS. How can I help you? "
  341. (2006). What is the purpose of Accounting: Economic Decision Making, Capitalist Accountability, or Disciplinarity?
  342. (2003). When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude"
  343. (1995). When is a group A group? Convergence of Concepts of "group" in European Union Corporate Tax"
  344. (2006). Where's the harm in tax competition? Lessons from US multinationals in Ireland"
  345. (1991). Whiter than white collar crime: tax, fraud insurance and the management of stigma"
  346. (1994). Writing, examining, disciplining: the genesis of accounting's modern power" in:

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.