An EconoTimes perspective

Malcolm James

After graduating I entered the accounting profession, specialising in tax after qualification (ACA, CTA). In 1993 I became a lecturer and have recently completed my PhD on the role of power in the formulation of tax policy. I have written extensively for professional journals and am the author of a technical book on taxation (Taxation of Small Businesses - Spiramus Press). However, I have published academic papers taking a critical approach towards the sociological and moral underpinnings of taxation.