Fiscal Tribology

Massey, David I A orcid iconORCID: 0000-0002-6853-3845 (2018) Fiscal Tribology. In: Cambridge Centre for Tax Law, 3rd Tax Policy Conference, 20 April 2018, Cambridge, UK. (Unpublished)

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The paper examines the weaknesses in the models which currently inform research which uses HMRC microdata, in particular the corporation tax and income tax self-assessment datasets. It attributes much of the problem to failures of communication between disciplines; an issue which tribology identified and addressed in the 1960s. The paper describes the existing use of tribological phenomena as metaphors in both the economics and US legal literatures and proposes that these should be extended to provide a common language across tax research specialisms. It also identifies potential lessons from the ways in which tribology established itself as a unified discipline

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