Data · dataset · 2023
The Morality and Tax Avoidance: A Sentiment and Position Taking Analysis
Listed in Borealis
This dataset consists of textual transcript analysis from the Parliamentary Commission on Banking Standards on tax avoidance in the U.K. The data is used to examines the moral and legal underpinnings of corporate tax avoidance.
Description
Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to examine the position of both the moral advocates and the amoral critics of aggressive tax avoidance.
Links
Where it is published
- Dataverse dataset page borealisdata.ca/dataset.xhtml?persistentId=doi%3A10.5683%2FSP3%2F6ITXEI ↗
landing page · from borealisdata ca
- DOI doi.org/10.5683/sp3/6itxei ↗
DOI / persistent id · from borealisdata ca
Catalogue records · 1
- Dataverse API borealisdata.ca/api/datasets/:persistentId/?persistentId=doi%3A10.5683%2FSP3%2… ↗
metadata API · from borealisdata ca
Topics
- Stated by source
- Business and Management · Law
- From keywords
- Computer Science & AI · Economics & Finance · Humanities · Natural language processing · Social Science
Provenance · 1 source records, 13 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| Borealis | doi:10.5683/SP3/6ITXEI | 11 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| concepts[field].anzsrc:field:460208 | mapping · borealisdata ca | vocabulary-mapper@1.0.0 | keywords['natural language processing'] |
| concepts[field].dataverse_subject:business-and-management | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| concepts[field].dataverse_subject:law | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| concepts[field].local:field:computer-science-ai | mapping · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| concepts[field].local:field:economics-finance | mapping · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| concepts[field].local:field:humanities | mapping · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| concepts[field].local:field:social-science | mapping · borealisdata ca | connector:borealisdata_ca@1.0.0 | /subjects |
| created_date | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | |
| description | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | /description |
| publication_date | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | |
| title | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | /name |
| updated_date | source · borealisdata ca | connector:borealisdata_ca@1.0.0 | |
| version_label | source · borealisdata ca | connector:borealisdata_ca@1.0.0 |