Research in CETAG
Topics focussed on by our members include:
Tax policy and law
Dominic de Cogan’s research examines the relationship of tax professionals with black-letter understandings of tax law ; the influence of judicial conceptualisation of tax problems on tax policy-making; and, a theoretical defence of non-radical tax reform and the institutions that support it. Rodrigo Ormeño- Pérez is interested in the process by which tax policy is designed and the interface with tax legislation in practice by capturing the views of the key participants in the process.
Tax politics and governance
It is widely recognised that tax law is a creature of politics. One strand of Rodrigo Ormeño- Pérez´s research focuses on the role of ideology, political discourse and political conflict in shaping the content and forms of implementation of tax rules.
The success of tax policy is largely dependent on tax administrations´practices. One of those practices is the way by which the relationship tax authorities- taxpayers is managed in practice. Penelope Tuck´s research examines the discourse of customers within tax authorities and its effects on daily practices and regulatory practices more broadly.
Engagement with reality
Our research at the Centre for Tax Governance adopts critical and interpretivist approaches to examine actual practices and routines within governments, tax authorities, taxpayers and tax advisers. Unlike other approaches abstracted from the social and political nature of taxation, we aim to engage with key players in the tax environment in order to uncover the core of their practices. As an initial stage, we aim to develop links with the business community in the West Midlands of England.