Professor JANE FRECKNALL-HUGHES's Outputs (3)

UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes (2022)
Journal Article
Abdo, H., & Frecknall-Hughes, J. (2022). UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes. British Tax Review, 4, 421-452

The UK oil and gas industry is past maturity, with an ageing infrastructure. The UK North Sea Transition Authority (NSTA, formerly, the Oil and Gas Authority (OGA)) has set Maximising Economic Recovery as a key objective for operators. This aims to p... Read More about UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes.

Ethical reasoning in tax practice: Law or is there more? (2022)
Journal Article
Doyle, E., Frecknall-Hughes, J., & Summers, B. (2022). Ethical reasoning in tax practice: Law or is there more?. Journal of International Accounting, Auditing and Taxation, 48, Article 100483. https://doi.org/10.1016/j.intaccaudtax.2022.100483

Private sector tax practitioners are often accused of unethical behavior in developing contrived tax avoidance arrangements. Such arrangements usually comply with the letter of the law but contravene its underlying (often unstated) ‘spirit’. Prior re... Read More about Ethical reasoning in tax practice: Law or is there more?.

The Influence of Social Contract Theory on Taxation (2022)
Book Chapter
Frecknall-Hughes, J., & Gribnau, J. (2022). The Influence of Social Contract Theory on Taxation. In R. F. van Brederode (Ed.), Political Philosophy and Taxation: A History from the Enlightenment to the Present (51-101). Springer. https://doi.org/10.1007/978-981-19-1092-0_2

This paper considers some of the most important political philosophers of the Enlightenment (taken as broad concept) – thinkers whose reflections on the idea of a social contract we relate to their views on taxation. Hobbes argues for an (almost) abs... Read More about The Influence of Social Contract Theory on Taxation.