‘Horrid appealing’: accounting for taxable profits in mid-nineteenth century England

Lamb, Margaret

doi:10.1016/s0361-3682(00)00030-1

Cited by 30 publications

(30 citation statements)

References 29 publications

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“…Foucault's work has been extensively drawn on in organization studies (Burrell, ; Ferlie, McGivern and FitzGerald, ; McKinlay and Starkey, ; Townley, ), in marketing (Skalen, ) and within the accounting literature (Graham, ; McKinlay and Pezet, ; Miller and O'Leary, ; Miller and Rose, ; Neu, ; Preston, Chua and Neu, ; Rose, ). In addition there are a few studies that specifically relate to taxation (Bush and Maltby, ; Glaister and Frecknall Hughes, ; Lamb, ; Preston, ; Randall and Procter, ), which is surprising as the corporate taxpayer and the collection of government revenues are increasingly important issues for society. Public administration and public management scholarship has focused on the impact of consumerism on the consumer and the customer (Clarke et al ., ; Rosenthal and Peccei, ) and the impact on the professionals administering the reoriented health service provision (Laing and Hogg, ).…”

Section: Introductionmentioning

confidence: 99%

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

Tuck

2013

British J of Management

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Neo-liberalism encourages the rule of private interests coordinated by markets and arms'-length regulation by central government and regulatory bodies, and also through the explosion of audit and scrutiny. Part of this approach is the reconceptualization of users of services or functions as customers even though a quasi supplier relationship does not seem to be involved, such as between a regulator and a regulatee. This empowermentof the customer has a consequential impact on the regulation process. This paper theorizes this dynamic of power as recursive governmentality. It examines the change and unintended consequences in a regulatory authority, HM Revenue and Customs, the UK tax administration, as it responds to this policy context and how this leads to a search for a new identity as a customer-service provider.

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Section: Introductionmentioning

confidence: 99%

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

Tuck

2013

British J of Management

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“…Eden et al's [2001] research on the diffusion of the arm's length principle for tax purposes in North America represents a more contemporary accounting history, well-positioned in an interdisciplinary theoretical literature. My own research [Lamb, 2001] on how control of accounting calculation (of expenses, income, and profit) was used to reinforce tax authorities' powers to enforce taxpayer compliance extends prior accounting theorization and addresses a gap in the general historical literature. Tax research studies with an accounting historical approach in Critical Perspectives on Accounting also achieved a critical engagement with relevant accounting and historical literature.…”

Section: Tax Research In Published Accountingmentioning

confidence: 97%

Auditing and Audit Firms in Germany Before 1931

Evans

2003

Accounting Historians Journal

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Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this type of historical research. The study draws on primary and secondary sources, both of which have been underutilized by previous authors. The paper finds that many of the unique features of the development of auditing in Germany and the solutions adopted there can be traced to historical differences concerning the objectives of the audit, the structure of the audit market and the foundations of the audit profession. It further adds to the critique of agency theory assumptions in historical contexts.

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“…A few studies (Boden, 1999;Preston, 1989) research taxation as a social and institutional practice, but modern practice is their focus. Lamb (2000) begins to redress the taxation gap in the 'new accounting history' literature (Miller et al, 1991) with a detailed analysis of accountability in mid-nineteenth century British practices of assessing profits for income tax purposes. The present paper continues this analysis of accountability in the late nineteenth century.…”

Section: Defining 'Profits' For British Income Tax Purposes: a Contexmentioning

confidence: 99%

“…It is a paradox, therefore, that the Revenue did not gain formal authority for tax assessment from the local General Commissioners until the twentieth century (Stebbings, 1993: 53). Lamb (2000) argues that it is the de facto regulatory control established gradually by the Revenue during the nineteenth century that made modern income tax such an effective part of the British tax system. The construction of a web of rules and practices by the Revenue to supplement the written law underlies the modern disciplinary power of the agency (Preston, 1989).…”

Section: Regulatory Control Of the Income Taxmentioning

confidence: 99%

“…This paper adopts a Foucauldian analysis of regulation that distinguishes 'sovereign' and 'disciplinary' modes of power (Foucault, 1975(Foucault, /1979Hoskin & Macve, 1986Boland, 1987;Miller & O'Leary, 1987;Preston, 1989;Miller, 1990Miller, , 1994. Lamb (2000) argues that the overt exercise of sovereign power, essentially unmediated through any 'objective' routines of calculation, was the basis for regulatory control in 1855. After 1855 a shift in the mode of regulatory control occurred.…”

Section: Regulatory Control Of the Income Taxmentioning

confidence: 99%

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Defining “Profits” for British Income Tax Purposes: A Contextual Study of the Depreciation Cases, 1875–1897

Lamb

2002

Accounting Historians Journal

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Seven British income tax disputes over depreciation (1875–1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for “depreciation,” “profits,” and “capital” reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional settings.

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‘Horrid appealing’: accounting for taxable profits in mid-nineteenth century England

Cited by 30 publications

References 29 publications

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

Auditing and Audit Firms in Germany Before 1931

Defining “Profits” for British Income Tax Purposes: A Contextual Study of the Depreciation Cases, 1875–1897

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