Profile of Tax Dissertations in Accounting: 1967-1984.

Abstract The purpose of this paper is to provide classification information on tax dissertations in accounting. In order to accomplish this purpose, the abstracts of 224 tax dissertations in accounting that were completed during the 18 years from 1967-1984 were analyzed. These dissertations were classified in terms of subject matter and data collection methodologies. The subject of 148(66 percent) of the dissertations was tax policy, leaving 76 (34 percent) in other areas. The historical approach was the dominant data collection methodology used (i.e., data retrieval from library materials, tax records, data banks, etc.). This approach accounted for 135 (60 percent) of the dissertations. Data creation by experimental methods accounted for 46 dissertations (21 percent). Of these, 40 were by simulation, all in the last 13 years. The remaining 43 (19 percent) used a field approach, of which 28 were questionnaires. Most tax accounting dissertations are inter-disciplinary, drawing on accounting, law, economics, psychology, and political science for subject matter or methodologies.