Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis

Authors

  • Veronica O’Regan University of Limerick, Limerick, Ireland.
  • Philip O’Regan University of Limerick, Limerick, Ireland.
  • Sheila Killiian University of Limerick, Limerick, Ireland.
  • Ruth Lynch University of Limerick, Limerick, Ireland.

Keywords:

Media, Taxation, Ireland, UK, Diachronic, Semantic Prosody

Abstract

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.

References

Ashour, S. M. M. S. (2021). Corporate tax avoidance: Media coverage and corporate tax reporting in the UK [Doctoral dissertation, Bangor University]. Bangor University.

Baker, P. (2006). Using corpora in discourse analysis. Continuum.

Baker, P., Hardie, A., & McEnery, A. (2006). A glossary of corpus linguistics. Edinburgh University Press.

Birks, J. (2017). Tax avoidance as an anti-austerity issue: The progress of a protest issue through the public sphere. European Journal of Communication, 32(4), 296–311. https://doi.org/10.1177/0267323117710898

Birks, J. & Downey, J. (2015). ‘Pay your tax!’ How tax avoidance became a prominent issue in the public sphere in the UK. In E. Thorsen, D. Jackson, H. Savigny, & J. Alexander (Eds.), Media, Margins and Civic Agency (pp. 166–181). Palgrave Macmillan London.

Canning, M., & O’Dwyer, B. (2013). The dynamics of a regulatory space realignment: Strategic responses in a local context. Accounting, Organizations and Society, 38(3), 169–194. https://doi.org/10.1016/j.aos.2013.01.002

Carter, C., Spence, C., & Muzio, D. (2015). Scoping an agenda for future research into the professions. Accounting, Auditing & Accountability Journal, 28(8), 1198–1216. https://doi.org/10.1108/AAAJ-09-2015-2235

Chen, S., Schuchard, K., & Stomberg, B. (2019). Media coverage of corporate taxes. The Accounting Review, 94(5), 83–116. https://doi.org/10.2308/accr-52342

Cheng, W. (2012). Semantic prosody. In C. A. Chapelle (Ed.), The encyclopedia of applied linguistics. Wiley.

Christians, A. (2017). Distinguishing tax avoidance and evasion: Why and how. Journal of Tax Administration, 3(2), 5–21.

Clemente, M., & Gabbioneta, C. (2017). How does the media frame corporate scandals? The case of German newspapers and the Volkswagen diesel scandal. Journal of Management Inquiry, 26(3), 287–302. https://doi.org/10.1177/1056492616689304

Dallyn, S. (2017). An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network. Accounting Forum, 41(4), 336–352.

De Widt, D., & Oats, L. (2024). Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives on Accounting, 99, Article 102446. https://doi.org/10.1016/j.cpa.2022.102446

Dyreng, S. D., Hoopes, J. L., & Wilde, J. H. (2016). Public pressure and corporate tax behavior. Journal of Accounting Research, 54(1), 147–186. https://doi.org/10.1111/1475-679X.12101

Evans, L. (2018). Language, translation and accounting: Towards a critical research agenda. Accounting, Auditing & Accountability Journal, 31(7), 1844–1873. https://doi.org/10.1108/AAAJ-08-2017-3055

Graham, C., & O’Rourke, B. K. (2019). Cooking a corporation tax controversy: Apple, Ireland and the EU. Critical Discourse Studies, 16(3), 298–311. https://doi.org/10.1080/17405904.2019.1570291

Graham, C. & O’Rourke, B. K. (2023). Ideological presuppositions in media coverage of corporation tax policy in the UK and Ireland: A critical discourse analysis. American Behavioral Scientist, 68(14), 1862–1893. https://doi.org/10.1177/00027642221144830

Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2014). Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review, 89(3), 991–1023.

Hunston, S. (1995). A corpus study of some English verbs of attribution. Functions of Language, 2(2), 133–158. https://doi.org/10.1075/fol.2.2.02hun

Hunston, S., & Francis, G. (2000). Pattern grammar: A corpus-driven approach to the lexical grammar of English (Studies in corpus linguistics, vol. 4). John Benjamins Publishing Company. https://doi.org/10.1075/scl.4

International Consortium of Investigative Journalists. (2025a). The Panama papers: Investigating the rogue offshore finance industry. ICIJ.org. https://www.icij.org/investigations/panama-papers/

International Consortium of Investigative Journalists. (2025b). Pandora Papers. ICIJ.org. https://www.icij.org/investigations/pandora-papers/

Kelpie, C. (2018, February 5). ‘We have no problem with Irish tax system’ - OECD. Irish Independent. https://www.independent.ie/business/irish/we-have-no-problem-with-irish-tax-system-oecd-36566931.html

Killian, S. (2006). Where’s the harm in tax competition?: Lessons from US multinationals in Ireland. Critical Perspectives on Accounting, 17(8), 1067–1087. https://doi.org/10.1016/j.cpa.2005.08.010

Killian, S. (2021). Sovereign or not sovereign: Tax policy, Ireland and the EU. In M. Holmes & K. Simpson (Eds.), Ireland and the European Union: Economic, political and social crises (pp. 43–56). Manchester University Press.

Kneafsey, L., & Regan, A. (2022). The role of the media in shaping attitudes toward corporate tax avoidance in Europe: Experimental evidence from Ireland. Review of International Political Economy, 29(1), 281–306. https://doi.org/10.1080/09692290.2020.1796753

Louw, B. (1993). Irony in the text or insincerity in the writer?—The diagnostic potential of semantic prosodies. In M. Baker, G. Francis, & E. Tognini-Bonelli (Eds.), Text and technology: In honour of John Sinclair (pp. 157–176). John Benjamins Publishing Company.

Lucey, C. (2018). Irexit – a worthy debate. Accountancy Ireland, 50(1), 16.

Neu, D., Saxton, G., Rahaman, A., & Everett, J. (2019). Twitter and social accountability: Reactions to the Panama Papers. Critical Perspectives on Accounting, 61, 38–53. https://doi.org/10.1016/j.cpa.2019.04.003

Ní Chasaide, N. (2021). Ireland’s tax games: The challenge of tackling corporate tax avoidance. Community Development Journal, 56(1), 39–58. https://doi.org/10.1093/cdj/bsaa054

Oats, L., & Tuck, P. (2019). Corporate tax avoidance: Is tax transparency the solution?. Accounting and Business Research, 49(5), 565–583. https://doi.org/10.1080/00014788.2019.1611726

O’Dwyer, P. (2018, February 03). Festive tax take swells coffers by €2.5bn. The Times. https://www.thetimes.com/world/ireland-world/article/festive-tax-take-swells-state-coffers-by-2-5bn-w6bn6qs37

Onu, D., & Oats, L. (2015). The role of social norms in tax compliance: Theoretical overview and practical implications. Journal of Tax Administration, 1(1), 113–137.

O’Regan, P., & Killian, S. (2014). ‘Professionals who understand’: Expertise, public interest and societal risk governance. Accounting, Organizations and Society, 39(8), 615–631. https://doi.org/10.1016/j.aos.2014.07.004

Partington, A. (1998). Patterns and meanings: Using corpora for English language research and teaching (Studies in corpus linguistics, vol. 2). John Benjamins Publishing Company. https://doi.org/10.1075/scl.2

Radcliffe, V. S., Spence, C., Stein, M., & Wilkinson, B. (2018). Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries. Accounting, Organizations and Society, 66, 45–59. https://doi.org/10.1016/j.aos.2017.12.001

Roulet, T. J. (2019). Sins for some, virtues for others: Media coverage of investment banks’ misconduct and adherence to professional norms during the financial crisis. Human Relations, 72(9), 1436–1463. https://doi.org/10.1177/0018726718799404

Schmidtke, H. (2016). The differentiated politicisation of European tax governance. West European Politics, 39(1), 64–83. https://doi.org/10.1080/01402382.2015.1081511

Sikka, P. (2015). The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence. Critical Perspectives on Accounting, 30, 46–62. https://doi.org/10.1016/j.cpa.2013.02.003

Sinclair, J., & Carter, R. (Ed.). (2004). Trust the text: Language, corpus and discourse. Routledge.

Sketch Engine. (2023a). Keywords and term extraction. https://www.sketchengine.eu/guide/keywords-and-term-extraction/

Sketch Engine. (2023b). Quick start lessons: Keywords and terms – lesson. https://www.sketchengine.eu/quick-start-guide/keywords-and-terms-lesson/

Storbeck, O., McCrum, D., & Palma, S. (2020, August 9). Wirecard agent charged in Singapore over fake accounts. Financial Times. https://www.ft.com/content/d078b0c0-7764-433b-95a6-92d758dc66d9

Stubbs, M. (1995). Collocations and semantic profiles: On the cause of the trouble with quantitative studies. Functions of Language, 2(1), 23–55. https://doi.org/10.1075/fol.2.1.03stu

Taylor, C. (2018, April 25) Revenue audits and compliance yields almost EUR 500m. The Irish Times. https://www.irishtimes.com/business/economy/revenue-audits-and-compliance-measures-yielded-almost-500m-in-2017-1.3473706

Tørsløv, T. R., Wier, L. S., & Zucman, G. (2018). The missing profits of nations (NBER Working Paper No. 24701). National Bureau of Economic Research. https://doi.org/10.3386/w24701

Vaughan, E., & O'Keeffe, A. (2015). Corpus analysis. In K. Tracy, C. Ilie, and T. Sandel (Eds.), The International Encyclopedia of Language and Social Interaction (pp. 252–268). John Wiley & Sons, Inc.

Image of cover page for O'Regan et al, JOTA Volume 10 Issue 1

Downloads

Published

18-09-2025

How to Cite

O’Regan, V., O’Regan, P., Killiian, S., & Lynch, R. (2025). Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis. Journal of Tax Administration, 10(1), 116–150. Retrieved from https://jota.website/jota/article/view/174