Professor Penelope Tuck

Professor Penelope Tuck

The Department of Accounting
Professor of Accounting, Public Finance and Policy

Contact details

Telephone
+44 (0)121 414 2699
Fax
+44 (0)121 414 6678
Email
p.a.l.tuck@bham.ac.uk
Address
University of Birmingham
Edgbaston
Birmingham
B15 2TT
UK

Penelope Tuck is Professor of Accounting, Public Finance at Birmingham Business School at the University of Birmingham.

Qualifications

  • PhD (Warwick)
  • FCA
  • CTA (Fellow)
  • BSc (Exeter)

Biography

Penelope Tuck is Professor of Accounting, Public Finance and Policy at Birmingham Business School. Prior to joining Birmingham Business School, she has held academic positions at Warwick Business School and at the Universities of Southampton and Buckingham. She is a Fellow of the Institute of Chartered Accountants in England & Wales and a Chartered Tax Advisor. She was formerly a Senior Tax Manager with Coopers & Lybrand (now PwC). Penelope’s research areas are accounting in a public policy context, and taxation policy and practice from a social and institutional perspective. Previously Penelope was Head of the Department of Accounting and Director of Research for the Business School.

Teaching

Penelope currently teaches on the following modules:

  • International Business Taxation
  • Accounting theory

Postgraduate supervision

Penelope welcomes applications from those considering pursuing a PhD in the fields of taxation and public sector management. Her preference is for PhD students who use qualitative research methods and who take a critical and reflective perspective.

Research

Penelope’s research interests are at the boundary of accounting and organisation studies with a particular focus on taxation, and are concerned with the interplay of identity, knowledge and power, and governance in a public policy context.

Other activities

  • Council member of the Chartered Institute of Taxation
  • Member of the Research Advisory Board of the Institute of Chartered Accountants in England and Wales
  • Member of the Research Committee of the Chartered Association of Business Schools

  • UK Tax Research Network- member of the Executive and Steering Group

Publications

Recent publications

Article

Konovalova, M, Tuck, P & Ormeno Perez, R 2022, 'In search of the owner: regulating through transparency', Critical Perspectives on Accounting.

De Cogan, D & Tuck, P 2022, 'The unaccountability of tax devolution: a case study of business rates', Public Law, vol. Jan, pp. 38-54.

Brackley, J, Tuck, P & Exworthy, M 2021, 'Public health interventions in English local authorities: constructing the facts, (re)imagining the future', Accounting, Auditing and Accountability Journal, vol. 34, no. 7, pp. 1664-1691. https://doi.org/10.1108/AAAJ-11-2019-4278

Oats, L & Tuck, P 2019, 'Corporate tax avoidance: is tax transparency the solution?', Accounting and Business Research, vol. 49, no. 5, pp. 565-583. https://doi.org/10.1080/00014788.2019.1611726

Currie, G, Burgess, N & Tuck, P 2016, 'The (un)desirability of hybrid managers as ‘controlled’ professionals: comparative cases of tax and healthcare professionals', Journal of Professions and Organization. https://doi.org/10.1093/jpo/jow003

Currie, G, Tuck, P & Morrell, K 2015, 'How hybrid managers act as 'canny customers' to accelerate policy reform: a case study of regulator-regulatee relationships in the UK’s tax agency', Accounting, Auditing and Accountability Journal, vol. 28, no. 8, pp. 1291-1309. https://doi.org/10.1108/AAAJ-12-2014-1889

Tuck, P 2015, 'The dynamics of ‘virtuous organizational identity: the case of regulating or enabling corporate tax compliance', Accounting, Finance and Governance Review.

Morrell, K & Tuck, P 2014, 'Governance, tax and folk tales', Accounting, Organizations and Society, vol. 39, no. 2, pp. 134-147. https://doi.org/10.1016/j.aos.2013.12.003

Tuck, P 2013, 'The changing role of tax governance: Remaking the large corporate taxpayer into a visible customer partner', British Journal of Management, vol. 24, no. S3. https://doi.org/10.1111/1467-8551.12031

Tuck, P, du Gay, P & Millo, Y 2012, 'Making government liquid: Shifts in governance using financialisation as a political device', Environment and Planning C: Government and Policy, vol. 30, no. 6, pp. 1083-1099. https://doi.org/10.1068/c11290

Tuck, P, Hoskin, K & Lamb, M 2011, 'Customers? the reconstruction of the 'taxpayer' in Inland Revenue discourse and practice', Accounting and Business Research, vol. 41, no. 4, pp. 357-374. https://doi.org/10.1080/00014788.2011.566015

Chapter (peer-reviewed)

Tuck, P, De Cogan, D & Snape, J 2019, A Tale of the Merger between the Inland Revenue and HM Customs & Excise. in P Harris & D De Cogan (eds), Studies in the History of Tax Law Volume 9. 1st edn, Studies in the History of Tax Law, Hart Publishing. <https://www.bloomsburyprofessional.com/uk/studies-in-the-history-of-tax-law-volume-9-9781509924936/>

Chapter

Konovalova, M, Tuck, P & Ormeno Perez, R 2017, Tax Havens: the crisis of transparency. in D Thomakos & K Nikolopoulos (eds), Taxation in Crisis: Tax Policy and the Quest for Economic Growth. Palgrave: Springer Link/JIBS Special Collection.

Tuck, P 2012, A study of the changing relationship between large corporates and the Inland Revenue. in Taxation: A Fieldwork Research Handbook. Taylor & Francis, pp. 162-170.

Oats, L & Tuck, P 2012, The changing role of accountants in HMRC. in Taxation: A Fieldwork Research Handbook. Taylor & Francis, pp. 171-177.