Cardiff Interdisciplinary Taxation Research Group

We aim to be an international centre known for high quality scholarly and policy relevant research on taxation and the administration of taxation.

The Cardiff Interdisciplinary Taxation Research Group aims to be an international centre known for high quality scholarly and policy relevant research on taxation and the administration of taxation.

Given the central role taxation systems play in shaping economic and societal conditions, by examining emerging agendas the group’s activities contribute to the School’s Public Value philosophy.

The group is jointly coordinated by Carla Edgley and Dr Dennis De Widt of the Accounting and Finance section of Cardiff Business School.

The purpose of the group, building on existing areas of expertise within the University, is to act as a focal point for tax researchers within the University and external parties.

Various members of the group have links with important external bodies including Welsh Treasury and Welsh Revenue Authority, and the accounting, tax and legal professions.

Further, the members have established links with tax researchers working elsewhere in Wales, the UK and internationally.

The group has three core objectives:

raise the national and international visibility of tax research conducted at Cardiff University
serve as a platform in Cardiff Business School that facilitates cross-disciplinary research on taxation across Sections and across University Schools
increase opportunities for collaborative work between the group’s members and external parties, leading to the generation of policy relevant research and supporting the School’s Public Value philosophy.

Selected publications

Rijt, P. v. d. , Hasseldine, J. and Holland, K. 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49 (4), pp.454-473. (10.1080/00014788.2018.1526058)
De Widt, D. and Panagiotopoulos, P. 2018. Informal networking in the public sector: Mapping local government debates in a period of austerity. Government Information Quarterly 35 (3), pp.375-388. (10.1016/j.giq.2018.05.004)
De Widt, D. and Laffin, M. 2018. Representing territorial diversity: the role of local government associations. Regional Studies 52 (11), pp.1585-1594. (10.1080/00343404.2018.1462488)
De Widt, D. and Oats, L. 2017. Risk assessment in a cooperative compliance context: a Dutch-UK comparison. British Tax Review 2017 (2), pp.230-248.
De Widt, D. 2017. The sustainability of local government finances in England, Germany and the Netherlands: the impact of intergovernmental regulatory regimes. In: Bolivar, M. ed. Financial Sustainability in Public Administrations. Palgrave Macmillan. , pp.193-225. (10.1007/978-3-319-57962-7_8)
Holland, K. , Lindop, S. and Zainudin, F. 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3 , pp.310-338.
Evans, C. , Carlon, S. and Holland, K. 2016. Tax knowledge in large corporations: insights and analysis. Project Report.Institute of Chartered Accountants in Australia (ICAA)
Wahab, N. S. A. and Holland, K. 2015. The persistence of book-tax differences. British Accounting Review 47 (4), pp.339-350. (10.1016/j.bar.2014.06.002)
Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21 (7), pp.560-572. (10.1016/j.cpa.2010.03.008)
Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review (4), pp.309-314.

Academic staff

Professor Carla Edgley

Professor in Accounting and Finance

: edgleycr@cardiff.ac.uk
: +44 (0)29 2087 6567

Dr Dennis De Widt

Senior Lecturer in Accounting and Finance

: dewidtd@cardiff.ac.uk
: +44 (0)29 2087 6569

Professor Kevin Holland

Professor of Accounting and Taxation

: Welsh speaking
: hollandk2@cardiff.ac.uk
: +44 (0)29 2087 5725

Professor Calvin Jones

Professor of Economics

: jonesc24@cardiff.ac.uk
: +44 (0)29 2087 5470

Professor Leighton Andrews

Professor of Practice in Public Service Leadership and Innovation

: Welsh speaking
: andrewsl7@cardiff.ac.uk
: +44 (0)29 2087 6564

Funding for Social Care

We will host an event on Funding for Social Care on Wednesday 5 June 2019 at 12:15.

For more information on the programme and to register your attendance please visit our eventsforce page.