Publications from CETAG

Recent Peer Reviewed Publications

A. Lymer, A. Hansford & K. Pilkington, 'Developments in tax e-filing: practical views from the coalface', forthcoming in the Journal of Applied Accounting Research

A. Lymer and P. Jelfs 'Taxpayer response to the recent 'flat tax': UK Capital Gains Tax (CGT) reform and the implication for tax law simplification', IRS Research Bulletin, 2009 Volume, pp. 63-84.

A. Lymer, P. Jelfs 'Flat tax: good idea or panacea?', TaxAdvisor (Chartered Institute of Taxation and Association of Taxation Technicians members' journal), May 2010, p. 38-40. 

A. Lymer, A. Hansford & C. Pilkington 'Research findingson UK SA internet filings', Tax Advisor (Chartered Institute of Taxation and Association of Taxation Technicians members' journal), October 2005, p. 16-17.

Tuck, P. (2013), The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner. British Journal of Management, 24: S116–S131.

Tuck, P. (2010) The Emergence of the Tax Official into a T shaped knowledge expert,Critical Perspectives on Accounting, 21: 584-596.

Books

A. Lymer, C. Sandford and C. Evans 'Why tax systems differ - 2nd edition', Fiscal Publications, forthcoming April 2012

A. Lymer  and L. Oats, 'Taxation: Policy and Practice', 19th Edition (2012/13), Fiscal Publications, - August, 2012 (annually updated publication)

Oats, L. and Tuck, P. (2009) The Relationship between HM Revenue & Customs and the Large Corporate Taxpayer: the Changing Role of Accountants, Research Report for the Centre for Business Performance of the Institute of Chartered Accountants in England and Wales, London.

Edited Chapters

(with A. Hansford & C. Pilkington) 'Filing Self-Assessment Tax Returns by Internet: the Impact on Taxpayer Compliance in the UK', Global Challenges in Tax Administration (eds R.Fisher & M. Walpole), Fiscal Publications, March 2005, pp. 256-267.

'Taxation in an Electronic World', chapter in 'Taxation: An Interdisciplinary Approach to Research', Oxford University Press, September 2004, pp.249-272

(with M. Lamb) 'Producing Good Tax Research', chapter in 'Taxation: An Interdisciplinary Approach to Research', Oxford University Press, September 2004, pp.275-288

Editor (with M. Lamb, S. James & J. Freedman), 'Taxation: An Interdisciplinary Approach to Research' Oxford University Press, - September, 2004

Editor (with D. Salter), 'Contemporary Issues in Taxation Research' Ashgate Publishers, - September, 2003.

Editor (with J. Hasseldine), 'The International Taxation System', Kluwer Academic Press - August, 2002.

P Tuck (2012) A study of the changing relationship between large corporates and the Inland Revenue. In Taxation: A Fieldwork Research Handbook. Ed. L Oats. UK: Routledge.

L.Oats and Tuck, P. (2012) The changing role of accountants in HMRC. In Taxation: A Fieldwork Research Handbook. Ed. L Oats. UK: Routledge, Chapter 20.

L. Oats and Tuck, P. (2009) The increasing use of financial reporting specialists to secure tax compliance: A UK Study in Tax Administration: Safe Harbours, Birmingham: Fiscal Publications,