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ADMS 3520: Library Session on Effective Tax Research Meghan Ecclestone, Business Librarian Peter F. Bronfman Business Library

Fall 2009 Adms 3520 Master

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Page 1: Fall 2009   Adms 3520   Master

ADMS 3520: Library Session on

Effective Tax Research

Meghan Ecclestone, Business LibrarianPeter F. Bronfman

Business Library

Page 2: Fall 2009   Adms 3520   Master

Learning Objectives Identify and evaluate relevant sources of

information Main focus on articles: scholarly vs. trade

(practitioner) vs. popular business vs. news Identify and efficiently search relevant

electronic library search tools to aid tax research Articles databases e.g. ABI/INFORM Global,

Scholars Portal Retrieve the full-text of articles Manage and cite articles using library

guides/tools Library Guides to APA style & RefWorks

Page 3: Fall 2009   Adms 3520   Master

Learning Objectives: Beyond class assignments

o The skills you hone by doing effective research will help you beyond just your class assignments

o By practicing effective research, you are developing improved “information literacy”

o Information literate individuals have the ability to define their information needs, to find and retrieve information efficiently and to critically evaluate what they have found in order to integrate it into their work.

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Learning Objectives: Beyond class assignments

As the American Library Association Presidential Committee on Information Literacy (January 10, 1989, Washington, D.C.) says:

“Ultimately, information literate people are those who have learned how to learn. They know how to learn because they know how knowledge is organized, how to find information, and how to use information in such a way that others can learn from them. They are people prepared for lifelong learning, because they can always find the information needed for any task or decision at hand.”

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Agenda

Introduction to the Libraries Finding a specific journal article using

the library catalogue Business articles: What are they? How

do distinguish different types of articles? Doing your research: effective search

strategies to find articles you need Citation: Academic integrity and

bibliographic management

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Libraries’ Web Sitehttp://www.library.yorku.ca

Click here to access the

Undergraduate Library Guide

Click here for individual Libraries’

web sites including the Bronfman Business Library home page

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Peter F. Bronfman Business Library: http://www.library.yorku.ca/ccm/BG/

Use our IM Chat box to ask

reference/research questions

Read the guide to Finding Business

Articles

Under Course Related Guides, look

for “Overview of Canadian Income

Taxation ADMS 3520”

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Bronfman Business Library

Location

S237, Schulich School of Business

Phone: (416) 736- 5139

Reference E-mail: [email protected]

IM – Use the IM chat service available on the Bronfman Business Library homepage to get online research assistance.

Hours

Mon-Thurs: 9 a.m. – 10 p.m.Friday: 9 a.m. – 6 p.m.Saturday: 10 a.m. – 6 p.m.Sunday: 12 p.m. – 8 p.m.

Page 9: Fall 2009   Adms 3520   Master

Agenda

Introduction to the Libraries Finding a specific journal article using the

library catalogue Business articles: What are they? How do

distinguish different types of articles? Doing your research: effective search

strategies to find articles you need Citation: Academic integrity and bibliographic

management

Page 10: Fall 2009   Adms 3520   Master

Finding articles when you already have a reference/citation

Sometimes you may find a reference to an article you wish to read on the web, through a professor recommendation, or in other ways.

Here’s an example:

Harrison, Ellen K. (2007, September). “Estate Planning Under the Bush Tax Cuts”. National Tax Journal. 60.3: 371-384

Page 11: Fall 2009   Adms 3520   Master

Finding articles when you already have a reference/citation

Type the publication

title here

Select the eResources button here

Type the title of the journal in to the Title Quick Search Box on the libraries’ home page at www.library.yorku.ca to determine if article is available online:

Harrison, Ellen K. (2007, September). “Estate Planning Under the Bush Tax Cuts”. National Tax Journal. 60.3: 371-384

Page 12: Fall 2009   Adms 3520   Master

Finding articles when you already have a reference/citation – let’s review:

Which is the publication title for the following citations?

“Correcting employment tax errors.” The Tax Adviser. Kathleen Mort and Dan Boeskin. 40.7 (July 2009): p429(3).

Jonathan Chevreau.  (2009, October 14). Many Canadians are missing TFSA boat; Market growth will already have boosted accounts. Calgary Herald, D.10.  Retrieved October 19, 2009.

A Role for Tax Attorneys in Antitrust Law?: Variable-Cost Tax Savings as a Merger Efficiency Defense. Catherine A Clancy. The Tax Lawyer. Washington: Winter 2009. Vol. 62, Iss. 2; p. 475 (28 pages).

Page 13: Fall 2009   Adms 3520   Master

Agenda

Introduction to the Libraries Finding a specific journal article using the

library catalogue Business articles: What are they? How do

distinguish different types of articles? Doing your research: effective search

strategies to find articles you need Citation: Academic integrity and

bibliographic management

Page 14: Fall 2009   Adms 3520   Master

Scholarly/Academic Journal, Trade/Industry Publication, Popular Business Magazine, Newspaper… which is which?

Page 15: Fall 2009   Adms 3520   Master

Learning activity: Different types of articles

Take a few minutes to pass around the different types of articles

Look at each article closely (though there’s no need to read them in their entirety!)

Using your “Different Types of Articles” handout, make note of the characteristics that define and differentiate these articles

Feel free to discuss with other students, and be prepared to share with the class

Scholarly/Academic Article (Pink)

Trade/Industry Publication (Yellow)

Popular Business Article (Green)

Newspaper/Newswire Article (Blue)

Page 16: Fall 2009   Adms 3520   Master

Academic/Scholarly articleso Published in academic journals, which are also often

referred to as “scholarly journals” “peer-reviewed journals” or “referred journals”

o Scholarly journals focus on a specific discipline of business (such as Administrative Science Quarterly), or on a sub-topic within a discipline (such as the Journal of Occupational and Organizational Psychology)

o Are written by academics and researchers who specialize in a field of study

o Articles typically focus on original research and contain extensive analysis of the topic

o Publication lag time due to the long peer-review process

o Uses specialized academic language rather than laypersons’ terms

o Extensive citations and bibliographieso Plain covers, few or no pictures or advertisements.

Page 17: Fall 2009   Adms 3520   Master

Reading Scholarly Articles

Let’s look at some examples:

Article Titles Only Displayed Below

1.A Tale of Two Tax Cuts, a Wage Squeeze, and a Tax Credit

2.Phased-In Tax Cuts and Economic Activity

3.Why do we ignore the best solution for improving unequal income distribution?

Links to Guides to Help You:

1. How to Read an Academic Article. Dr. Becky Rosenberg, Director of the UWB Teaching and Learning Center and Acting Director of the UWB Writing Center

2. A Guide to Reading and Analysing Academic Articles: Coming to Grips with Scholarly Writing Conversations.Amanda Graham. Yukon College.

3. How to Read Academic Texts Critically. Kathleen Flake. Assistant Professor. Vanderbilt University

Page 18: Fall 2009   Adms 3520   Master

Industry/Trade articles

Published in trade or professional journals or magazines e.g. CA Magazine, Tax Notes International. Some are geared specifically to tax professionals

Target members of a specific business, industry or organization.

Written by practitioners or journalists who cover the field.

Often published by an association or organization.

Valued for currency.

Typically focus on industry trends, new products or techniques, and organizational news

. Editorial review quite common, may contain short

bibliographies

Often printed on glossy paper with pictures, charts, and illustrations and some focused advertising

Page 19: Fall 2009   Adms 3520   Master

Articles in Popular Magazines

Published in popular magazines e.g Canadian Business, Forbes, Business Week. May cover tax topics.

Target audience is general public and/or business professionals.

Tend to focus on general business information, current trends and news.

Typically unsigned articles with no bibliographies

Use of laymen terms, not specialized language.

Features glossy paper, pictures & illustrations, and heavy advertising

Page 20: Fall 2009   Adms 3520   Master

News Articles

Published in newspapers or newswires e.g. Wall Street Journal, Financial Times or Canada Newswire

Short articles quite typical

Focus on current news in business

Written by business columnists/journalists

Page 21: Fall 2009   Adms 3520   Master

Agenda

Introduction to the Libraries Finding a specific journal article using the

library catalogue Business articles: What are they? How do

distinguish different types of articles? Doing your research: effective search

strategies to find articles you need Citation: Academic integrity and

bibliographic management

Page 22: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies

Avoid natural language – typing full sentences into an articles database won’t work! Boil your topic down to keywords and concepts

Combine you different keywords with “and”: “and” is used for combining distinctive concepts and

has the effect of narrowing the search taxation and fiscal policy; taxation and

income trusts

Introduce synonyms to a keyword and divide the synonyms with “or” “or” is used to combine synonyms or like terms and

broadens the search web or internet; salaries or compensation

Page 23: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies

Use truncation symbols where appropriate to find relevant variants on a word tax*searches for “tax”, “taxation,”

“taxes” etc.)canad*searches for Canada,

Canadian, Canadians

As a rule, it’s best to put phrases in quotes“harmonized sales tax”; “capital

gains tax”

Page 24: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies

Make sure you know what the database is searching by default. You’ll get very different results if default is

to search full-text of all articles instead of only searching citations and abstracts (summaries)

Change the default if you need to.

Consider the source – many databases will allow you to view articles by type. Is the article scholarly, trade or popular?

Page 25: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies

Got too many results?

Databases might offer “suggested topics” or subjects, and will assign keywords or subject terms to each article

Use these search terms to refine and improve your searching!

Page 26: Fall 2009   Adms 3520   Master

Search Examples

Search Topic (simple search): Find articles which discuss the legal issues surround carbon taxes in Canada.

Search Topic (multi concept search): Find articles which talk about tax havens and their use by multi-national corporations

Demo Database System: Lexis-Nexis Academic (legal database)

Demo Database System: Proquest (ABI/INFORM Global, ABI/INFORM Trade & Industry, CBCA Business, Canadian Newsstand)

Page 27: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies: Proquest

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Developing Effective Search Strategies: Scholar’s Portal

Page 29: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies: Scholar’s Portal

If the issue in which your article appears has a

“theme”, it might be helpful to see other articles from

that same issue.

Page 30: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies: Business Source Premier

Business Source Premier

You can narrow your results by publication type

Subjects that have been

assigned to the search results

Page 31: Fall 2009   Adms 3520   Master

Developing Effective Search Strategies: Business Source Premier

Subject terms can help you to refine search and find additional articles of

relevance

Page 32: Fall 2009   Adms 3520   Master

Agenda

Introduction to the Libraries Finding a specific journal article using

the library catalogue Business articles: What are they? How

do distinguish different types of articles?

Doing your research: effective search strategies to find articles you need

Citation: Academic integrity and bibliographic management

Page 33: Fall 2009   Adms 3520   Master

Citing Articles

McGill University’s guide to Citing Business Sources in APA

Guidelines for citing information in different styles available on York Library web site also.

York Libraries’ Academic Integrity Tutorial, and how to avoid plagiarism

Learn about RefWorks to help you build a database of relevant articles and for easy formatting of your bibliography!

Page 34: Fall 2009   Adms 3520   Master

Citing Articles: Library Links

Check the “Research” menu for links to information about

footnotes and bibliographies, RefWorks, and

academic integrity.

Click on the Bronfman

(business) link to find business

citation guides for APA

Upcoming RefWorks workshops will be posted under the

Workshops schedule

Page 35: Fall 2009   Adms 3520   Master

Need More Help?

ADMS 3520 Course Guide: Library Homepage (www.library.yorku.ca) Bronfman

Business Course Related Guides (Under the “Starting Your Research” menu) Overview of Canadian Income Taxation ADMS 3520

Library Contact Information: Library Homepage (www.library.yorku.ca) Bronfman

Business Help with Research (Under the “Starting Your Research” menu)

E-mail [email protected] Call 416-736-5139 during library reference hours Message us via the BizResearch IM box at

http://www.library.yorku.ca/ccm/BG/ Come in person, during library reference hours:

Monday to Thursday 9 am to 7:30 pm Friday 9 am to 6 pm Saturday 10 am to 6 pm Sunday 12 pm to 8 pm

Page 36: Fall 2009   Adms 3520   Master

Need More Help? See the “Research” menu on the Library Home Page:

Research FAQ

Academic integrity and plagiarism

How to find journal articles

Footnotes and bibliographies