Call for Papers: Critical Perspectives on Taxation

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Bridget and I just received this call for papers. The call presents a nice opportunity to contribute to the discussion about the intersection between tax and social justice. At the same time, it highlights the international composition of the critical tax community. Please note that the deadline for submissions is April 20th and, thus, quickly approaching.

-Tony Infanti

Call for Papers for a special issue of Critical Perspectives on Accounting

Critical Perspectives on Taxation

Guest Editors:      

Rebecca Boden, University of Wales Institute, Cardiff,  Rboden@uwic.ac.uk

Sheila Killian, University of Limerick, sheila.killian@ul.ie

Emer Mulligan, National University of Ireland, Galway, emer.mulligan@nuigalway.ie

 Lynne Oats, Warwick Business School, lynne.oats@wbs.ac.uk

 

Critical Perspectives on Accounting provides a forum for researchers and practitioners who understand accounting practices and corporate behaviour as inextricably connected with the many allocative, distributive and ecological problems of our era. Taxation, as a highly significant point of interaction between states and citizens, is integral to these social justice concerns. However, tax is all too often viewed through the discrete disciplinary lenses of black-letter law and economics that imply/assert that taxation is a technical task that can be successfully governed by a set of axiomatic principles with unquestionable objectivity and neutrality. This special edition of Critical Perspectives on Accounting presents an opportunity to address both of these issues by drawing together studies in two complementary and overlapping areas: the role of taxation in questions of social justice, and the role of critical social theory in better understanding taxation.

Taxation is an instrument of government power, serving an important role in the social contract with citizens, and the relative power of international business. Aspects of taxation and social justice which warrant investigation include:   the relationship between governments levying tax at a national level and international business; how tax does /should impact on global issues such as HIV/Aids, poverty, migration, human rights, inequality and the environment; tax-justice issues around capital flight and tax competition; the taxation of international aid and development; environmental taxes and subsidies to the extractive industries; tax evasion/avoidance; the contribution of aspects of the tax code to injustices in society and the role of tax in the formation of democracy.

Critical social theory can be usefully applied to address questions around tax in society. These might include the diffusion of tax policy and practice across time and space, the role of power in tax policy formulation, the constant tension between accounting, law and economics in the tax arena, and the way organisations manage their obligations to pay tax. The role of ethnographic studies of taxation, or indeed other methodological approaches such as critical discourse analysis are of interest.

The guest editors welcome a variety of thoughtful and rigorous papers that approach the subject from diverse disciplinary, methodological and theoretical perspectives. Submissions should adhere to the CPA Instructions to Authors, which are included in each issue. Please note however that manuscripts for this special edition should be submitted directly by email (as a Word attachment) to one of the guest editors above by 20th April 2009. Early submissions and communications with the guest editors are encouraged. All papers are subject to the usual CPA double blind refereeing process.  Please approach any or all of the guest editors if you wish to explore the possibilities of submitting a paper. We would also appreciate your bringing this call to the attention of colleagues in other disciplines who might wish to contribute.

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