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Addressing gender issues through the management of tax talent

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Show simple item record Sorola, Matthew Karavidas, Dionysios Laheen, Martin Joseph 2020-09-09T14:29:22Z 2020-09-09T14:29:22Z 2020
dc.description peer-reviewed en_US
dc.description.abstract Like most areas of financial services, the tax field has traditionally had a predominantly masculinist outlook. In lieu of increased female participation within the field and a rapidly changing operational landscape, these gendered hierarchies persist. At the same time, gender diversity has come to be celebrated as an expression of equality within organisations, and has gained widespread acceptance as part of a larger effort to manage “talent” across the tax field. In this paper, we problematise the fundamental underpinnings of these efforts and question their ability to challenge the pervasive and deeply entrenched gendered hierarchies within the tax field. Using practitioner literature focussed on providing guidance to new and existing tax experts, we begin by describing the changing tax field. Here, we highlight the roles that globalisation and digitisation play in the push to manage tax talent, emphasising the way in which issues of gender are assimilated into and, ultimately, constrained by this narrative. Next, we review prior literature for insights into the fundamental inability of such an approach to meaningfully challenge gendered hierarchies. Drawing insights from these critiques, we discuss the conceptual limits of a language of production and focus on clients’ needs, as well as the complexities that are overlooked or ignored by the over-simplicity of a business case rationale. In short, we argue that the prevailing approach to manage tax talent is fundamentally incapable of addressing gender issues in the tax field and warn against prevailing attempts that claim otherwise. Central to our argument are the conceptual constraints imposed by a focus on clients’ needs. Here, to help to illustrate the impact of these constraints, we also present preliminary empirical data from an international questionnaire on tax experts’ priorities in their day-to-day work. While our findings identify a range of differences that align with prior literature on decision-making, they also illustrate a homogenisation of gender differences when servicing both clients’ and organisational needs. To conclude, we discuss how these findings illustrate the conceptual grip of clients’ needs over tax experts’ own priorities, recall the centrality of those needs within the prevailing approach to addressing gender issues via the management of tax talent, and articulate the continued need to challenge gendered hierarchies in the tax field. en_US
dc.language.iso eng en_US
dc.publisher University of Exeter Business School en_US
dc.relation COFFERS en_US
dc.relation.ispartofseries Journal of Tax Administration;6 (1)
dc.subject tax experts en_US
dc.subject gender en_US
dc.subject talent management en_US
dc.subject diversity management en_US
dc.subject business case en_US
dc.subject clients' needs en_US
dc.title Addressing gender issues through the management of tax talent en_US
dc.type info:eu-repo/semantics/article en_US
dc.type.supercollection all_ul_research en_US
dc.type.supercollection ul_published_reviewed en_US
dc.contributor.sponsor ERC en_US
dc.relation.projectid 727145 en_US
dc.rights.accessrights info:eu-repo/semantics/openAccess en_US

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