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

2. 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

3. Learning Objectives: Beyond class assignments
The skills you hone by doing effective research will help you beyond just your class assignments
By practicing effective research, you are developing improved “information literacy”
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.
Briefly discuss information literacy:
the overarching goal for these learning objectives is to improve students’ ability to find, and evaluate, and use information in a variety of ways.
So, in this case, when we say “information” we mean information stored in those articles. So, I want to try and improve your abilities to find, evaluate, and use articles for scholarly work.
But these skills go beyond this single class --

4. 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.”

5. 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

6. Libraries’ Web Site http://www.library.yorku.ca
Click here for individual Libraries’ web sites including the Bronfman Business Library home page
Click here to access the Undergraduate Library Guide

7. Peter F. Bronfman Business Library: http://www. library. yorku
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”

8. Bronfman Business Library
Location
S237, Schulich School of Business
Phone: (416)
Reference
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. 8

9. 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

10. 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:

11. 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 to determine if article is available online:
Harrison, Ellen K. (2007, September). “Estate Planning Under the Bush Tax Cuts”. National Tax Journal. 60.3:

12. 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 (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 Vol. 62, Iss. 2; p. 475 (28 pages).

13. 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

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

15. 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)

16. Academic/Scholarly articles
Published in academic journals, which are also often referred to as “scholarly journals” “peer-reviewed journals” or “referred journals”
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)
Are written by academics and researchers who specialize in a field of study
Articles typically focus on original research and contain extensive analysis of the topic
Publication lag time due to the long peer-review process
Uses specialized academic language rather than laypersons’ terms
Extensive citations and bibliographies
Plain covers, few or no pictures or advertisements.

17. Reading Scholarly Articles
Links to Guides to Help You:
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
A Guide to Reading and Analysing Academic Articles: Coming to Grips with Scholarly Writing Conversations. Amanda Graham. Yukon College.
How to Read Academic Texts Critically. Kathleen Flake. Assistant Professor. Vanderbilt University
Let’s look at some examples:
Article Titles Only Displayed Below
A Tale of Two Tax Cuts, a Wage Squeeze, and a Tax Credit
Phased-In Tax Cuts and Economic Activity
Why do we ignore the best solution for improving unequal income distribution? 17

18. 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

19. 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

20. 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 20

21. 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

22. 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

23. 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”

24. 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?

25. 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!

26. Search Examples
Search Topic (simple search): Find articles which discuss the legal issues surround carbon taxes in Canada.
Demo Database System: Lexis-Nexis Academic (legal database)
Search Topic (multi concept search): Find articles which talk about tax havens and their use by multi-national corporations
Demo Database System: Proquest (ABI/INFORM Global, ABI/INFORM Trade & Industry, CBCA Business, Canadian Newsstand) 26

27. Developing Effective Search Strategies: Proquest

28. Developing Effective Search Strategies: Scholar’s Portal

29. 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.

30. Developing Effective Search Strategies: Business Source Premier
You can narrow your results by publication type
Business Source Premier
Subjects that have been assigned to the search results

31. Developing Effective Search Strategies: Business Source Premier
Subject terms can help you to refine search and find additional articles of relevance

32. 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

33. 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!

34. Citing Articles: Library Links
Click on the Bronfman (business) link to find business citation guides for APA
Check the “Research” menu for links to information about footnotes and bibliographies, RefWorks, and academic integrity.
Upcoming RefWorks workshops will be posted under the Workshops schedule

35. Need More Help? ADMS 3520 Course Guide:
Library Homepage (  Bronfman Business  Course Related Guides (Under the “Starting Your Research” menu)  Overview of Canadian Income Taxation ADMS 3520
Library Contact Information:
Library Homepage (  Bronfman Business  Help with Research (Under the “Starting Your Research” menu)
Call during library reference hours
Message us via the BizResearch IM box at
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

36. Need More Help? See the “Research” menu on the Library Home Page:
How to find journal articles
Research FAQ
Academic integrity and plagiarism
Footnotes and bibliographies