Accounting for Deviance: A Qualitative Study on Tax Professionals’ Understanding of Corporate Tax Minimization
Accounting for Deviance: A Qualitative Study on Tax Professionals’ Understanding of Corporate Tax Minimization
Elody Hutten Masja J. van Meeteren a Leiden University, Leiden, the Netherlandsb Radboud Universiteit, Nijmegen, the NetherlandsElody Hutten, is assistant professor at the Department of Tax Law at Leiden University. In her research, she takes a social science approach to studying law. Her research examines fairness perceptions, support for legislation, and corporate tax avoidance. Elody Hutten is also affiliated to the Dutch Authority for the Financal Markets (AFM) where she works as a behavioral researcher.Masja J. van Meeteren, is Professor of Criminology at the Faculty of Law at Radboud University. Her research interests are located at the intersection of crime and social inequality. Using both qualitative and quantitative methods, she investigates the functioning of criminal justice and policy approaches to crime, the role of victims within these and the extent to which people consider actors and organisations in law enforcement to be legitimate. She focuses on providing insight into and understanding of ethnic and other social differences in criminal justice.