Moral reasoning and tax practice: the development of an assessment instrument

Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara (2012). Moral reasoning and tax practice: the development of an assessment instrument. In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook. Abingdon: Routledge, pp. 59–71.

URL: http://www.routledge.com/books/details/97804155776...

Abstract

The development of the tax-context instrument itself is the primary focus of this chapter.

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