What question did this study set out to answer?

The aim is to classify tax dissertations in accounting from 1967 to 1984 by subject and methodology.

Profile of Tax Dissertations in Accounting: 1967-1984.

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Analysis of tax dissertations in accounting reveals dominant trends in methodologies and subject matter.

The aim is to classify tax dissertations in accounting from 1967 to 1984 by subject and methodology.
Analyzed 224 tax dissertations from 1967-1984.
Classified dissertations by subject matter and data collection methodologies.
Identified dominant approaches, including historical and experimental methods.
66% of dissertations focused on tax policy.
60% utilized historical approaches for data collection.
21% were based on experimental methods, primarily simulations.

Brighton et al. (1985) studied this question.

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