MEDIA DISCOURSE AROUND TAXATION IN IRELAND AND THE UK IN THE WAKE OF FINANCIAL CRISIS

Media representation of tax practices is important because of the impact of public opinion on tax policy. Traditionally viewed as a technical subject and the preserve of professionals, taxation has recently become the focus of widespread and more informed public attention, as a result of, inter alia, tax scandals and the financial crisis. These events, together with wider international tax reform initiatives, provide researchers with an opportunity to explore the impact of tax reform on discourse by the public, as well as by tax experts and professionals. To this end, we analyse the changing treatment of tax-related issues in the mainstream and professional media in Ireland and the United Kingdom (UK) in order to capture expert voices, as well as public discourse. We do so in the immediate and medium-term aftermath of the financial crisis. Our analysis of tax discourse in general, and of the public framing of the term “tax avoidance” in particular, in both Ireland and the UK, reveals that a marked change has occurred in the public discourse in Ireland, a country struggling in the aftermath of a severe financial crisis. In contrast, our research finds that there is greater consistency in the UK’s mainstream and professional media. Our findings also indicate that expert voices may lag behind public opinion.