This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks both at the various routes that may provide an entry into studying taxation generally and at the inherently interdisciplinary/multidisciplinary nature of the subject. If taxation is researched through different disciplinary lenses, the focus of research changes, which brings to the forefront questions about the most appropriate research methods to use – questions which become more complex when taxation history is considered, along with fact that the different disciplines have their own histories which may themselves impact on taxation history research. The paper looks in detail at social science research methods – also legal research (as “different” from other social science disciplines to which taxation is linked) as well as history and legal history – to evaluate research methods used in those areas. It shows that tax history can be researched in several ways from different perspectives, which show an underlying rigor and more similarity than is at first apparent.
Shedding Light on the Shadow of the Economy: Research Methods in Studies on Tax Behavior
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000047
This is the introduction to the special issue from the issue editors.
Simulations in Tax Compliance Research: What Are They Good For?
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000042
This article by Aloys Prinz also appears in this special issue.
Rational Expectations Voting in Agent-Based Models: An Application to Tax Ceilings
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000043
This article by by Andreas D. Pape et al. also appears in this special issue.
Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000044
This article by Jennifer Stark et al. also appears in this special issue.
Can Tax Compliance Research Profit from Biology?
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000045
This article by Benno Torgler also appears in this special issue.
Review of Behavioral Economics, Volume 3, Issue 1 ICT-based Strategies for Environmental Conflicts: Articles Overiew
See the other articles that are part of this special issue.