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ADMS3520 -- An Overview of Canadian Income Taxation

Guide: Information Literacy and Tax Research

This guide introduces students to resources of relevance for conducting business research, including tax research, available through York University Libraries. It highlights some of the key research tools available but it is not intended as a comprehensive list of sources. This guide is designed to enhance students' information literacy competencies especially in terms finding and using business articles for tax research purposes.

The PowerPoint slides for this library session are available.

The handouts for these sessions are available as well by clicking on the two links below:

ADMS 3520 - Quick Links Handout

Using the Library Catalogue - Quick Search Tips

Finding Articles Guide

The guide is divided in to the following main categories

General Library Information
Finding Articles on a Tax Research Topic

General Library Information

Library Homepage

Bronfman Business Library Homepage

Undergraduate Library Guide: Includes basic library information including getting a library card, hours, locations, borrowing/renewing materials, library e-resources links and information, connecting to e-resources from home and more.

Online Library Guides: Business Specific: Includes a detailed online guide to finding business articles.

Finding Articles on a Tax Topic

Video: Different types of Business Articles: Click on the link to better understand the different types of articles used in business research, and how to recognize their distinguishing characteristics.

Different kinds of business articles in all the key areas of business including the area of tax research e.g.:

1. Business articles in scholarly or peer-reviewed journals: These articles are written by academics and researchers, typically focus on original research, use specialized language, contain in-depth articles with specialized language and extensive bibliographies. Examples: Academy of Management Journal, Canadian Tax Journal, National Tax Journal, National Tax Review, Tax Law Review

When might one use a scholarly or peer-reviewed article?: where an academic or scholarly perspective is required; where original research is sought; where interested in academic theory; where a review of the academic literature on a business topic is needed; where a professor has specifically stipulated that only scholarly articles may be used for a given research project.
Tip: Use Ulrichs International Periodical Directory to determine if a specific journal is refereed. You can search by journal name, and if it is refereed this symbol will appear beside the journal title:

2. Business articles in trade journals: Target members of a specific business, industry or organization. Written by practitioners or journalists who cover the field. Valued for currency. Typically focus on industry trends, new products or techniques, and organizational news. Editorial review quite common, may contain short bibliographies.
Examples: CA Magazine, HR Professional, Autoweek.

When should you use an article from a trade journal?: where a practitioner perspective needed; where industry, company, or market research being conducted with emphasis on currency ; where seeking information on best practices, recent developments or other information relating to a particular profession or trade.
3. Business articles in popular business magazines: Target audience is general public and/or business professionals. Focus on general business information especially current trends and news.
Examples: Canadian Business; Forbes.

When should you use an article from a popular business magazine?: where general background information is required on a business topic and information source need not be academic, specialized, or in-depth in focus; where currency is important as many popular publications are published weekly and cover business news events and recent developments.
4. Business articles in newspapers or newswires: short articles written by business columnists/journalists. Focus on current news in business. Examples: Wall Street Journal, BusinessWire.

When should you use a newspaper or newswire business article?: typically the best (and often only!) source for very recent business developments or events; useful source of political, social, economic and public commentary; useful in order to determine how an event was reported on at a particular point in time; where regional research being conducted local newspapers may be the only, or one of few, sources of information available.

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Finding an Article When You Have a Citation or Reference

Click the camera to watch a video on finding articles at York when you have a journal citation.

When you have a reference or citation to a specific taxation article, you can use the Title Quick Search Box to determine whether the journal/magazine is available online from the Libraries. This can be found on the libraries' home page at www.library.yorku.ca. Click on the "eResources" tab to get here.

Here is an example of a citation:

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

Make sure to enter the title of the journal or magazine in which the article appears i.e. National Tax Journal, and not the title of the article. Then check to see if the libraries' have the volume and issue you need, which in this case they do.

nationaltaxjournal

Articles databases contain article citations (e.g title of journal article, author(s) of journal article, title of journal, volume no., issue no., pagination etc.) and often the article's full-text, as well. Many databases provide abstracts or summaries of articles as well. These electronic databases can be searched in a variety of ways, including by keyword.

Accessing Articles Databases from Home

Once you look up an eResource like an eJournal, or an articles database, you will be prompted for your Passport York account. For more information on getting a library card please consult the libraries' web site.

Finding Articles When You Know Which Articles Database to Use

If you know which database you want to use (i.e. ABI Inform Global), simply go to the libraries' home page at www.library.yorku.ca, select the "eResources" tab, and type "ABI Inform Global" into the Search Box, like this:

abiinform

Once you hit go, you will see a page that looks something like this; be sure to click on "Go to this resource" in order to enter the database:

Go_to_this_resource___ABI

Accessing Articles Databases from Home

Finding Articles When You Don't Know Which Articles Database to Use

The index you choose depends on your topic. Many indexes are discipline specific e.g. ABI/INFORM Global focuses on business, finance and economics while some are multi-disciplinary e.g. Scholars Portal, which has scholarly articles from a variety of disciplines.

To find journal and magazine articles on a topic, use the Bronfman Business Library's guide to finding busines articles. If your goal is to find newspaper articles rather than journal or magazine articles, consult the Libraries' guide to finding newspaper articles.

Alternatively, you can use the list of databases below. Note that this guide, unlike the guides referenced above, has been tailored to focus on databases with content of relevance to taxation research.

Tax Research: Interdisciplinary Nature

Many tax topics or issues can be interdisciplinary in nature. There are often business, legal, economic, sociological, political and other angles associated with tax issues.

Thus when researching many tax topics it is important to think beyond the databases providing access to articles published in business journals and magazines. For this reason, the list below highlights articles databases which offer coverage of tax issues from various disciplinary perspectives including business, economics, and political science. These are angles which are especially relevant in the context of the assignment for this course. In addition, articles databases with an interdisciplinary focus are also listed below.

Access to Articles Databases

Subject	Resources
Tax Articles Databases	Tax Notes: Tax Notes magazine is the flagship publication of Tax Analysts. Updated continuously, Tax Notes offers in-depth coverage and analysis of legislative tax proposals, court decisions, regulatory pronouncements, and new trends in the administration of tax law in the U.S. This online version of the magazine, contains all issues of Tax Notes from October 1998 to the present. Tax Notes International: offers coverage of international tax news, analysis of cross-border transactions, special reports, and commentary. Provides weekly updates on the latest international legislative, judicial, and administrative tax developments from over 180 countries as reported by more than 200 of the world's leading tax practitioners. Tax Notes International also provides updates on statutes, regulations, new court decisions; and a tax calendar covering important international tax events and conferences.
Law/Legal Articles Databases	Heinonline: HeinOnline is a searchable legal database with comprehensive coverage of over 900 US and international law journals. All materials are available in full text in PDF and HTML formats. Note that there is a one year delay in accessing current year volumes of all journal titles. Also note that, to locate the legal journals and review, be sure to select Law Journal Library from the list of results. Lexis Nexis Academic: Lexis-Nexis Academic makes available over 30,000 news, business, and legal information sources. There are over 900 legal journals and reviews, as well as trade and marketing reports, patent details, merger and acquisition analysis, country reports and industry and legal publications. Lexis-Nexis also provides access to numerous reference tools, including biographical information, company directories, quotations and Who's Who titles.
Business and Economics Articles Databases	Proquest Databases (can be searched together by entering the database, and clicking "Select multiple databases") : ABI/Inform Global contains citations and abstracts for over 1100 business and management publications. More than 700 of these titles are available in full-text or full-image and many of these go back to 1986. This resource incorporates management, industry and company-specific information of both a practical and theoretical nature. Subjects covered include: finance, human resources management, public administration, marketing, management, economics, taxation, telecommunications, corporate strategies, competitive and product information. ABI/INFORM Trade & Industry This related database covers more than 700 trade publications. It is especially useful if you are researching a topic relevant to a particular industry, profession, or product as trade publications are so often targeted at practitioners in a specific industry e.g. Automotive News, HR Professional, or CA Magazine. CBCA Complete: Provides interdisciplinary coverage of Canadian topics including the areas of business and current affairs. Offers references, and many full text articles, from Canadian journals, magazines, newspapers, and newswires. Dates of coverage vary by title but many full-text titles available from early or mid-1990s, while citations for many publications available from early 1980s onward. Consult CBCA Business, a subcomponent of the CBCA Complete database, in order to limit search specifically to Canadian business journals and magazines, but note that newspaper and newswire coverage are not offered by this product, and coverage of business topics in non-business publications is also not available. Other Key Business/Economics Articles Databases: Business Source Premier Contains full text for over 7,500 business periodicals and other sources, including scholarly journals, trade and general business magazines, monographs, country economic and industry reports, industry yearbooks, and market research reports. Econlit: Indexes over 400 journals in economics and related fields. Includes books, conference proceedings, books, book reviews, dissertations and working papers. 1969 - present.
Interdisciplinary Articles Databases	Scholar's Portal : Provides access to 8400 journal titles, and over 15 million scholarly articles, drawn from journals covering every academic discipline. JSTOR: Offers both multidisciplinary and discipline-specific collections. It includes journals from the arts, humanities, business, and social sciences as well as the natural and life sciences. This is a resource that offers a comprehensive archive of scholarly journal literature. Coverage in this database depends on the "moving wall". The "moving wall" represents the time period between the last issue available in JSTOR and the most recently published issue of a journal. It is specified by publishers in their license agreements with JSTOR, and generally ranges from three to five years. Research Library : An interdisciplinary database covering a broad range of subjects including arts, business, children, education, general interest, health, humanities, international studies, law, military, multicultural studies, psychology, sciences, social sciences, and women's studies. Coverage: 1971 - present.
Newspaper Articles Databases	Canadian Newsstand - Major Dailies : A searchable full-text database of major Canadian daily newspapers. Select the Publications tab for a full listing. There may be a 2 - 7 day delay for the most recent issues. Factiva: Includes nearly 9,000 sources from 118 countries in 22 languages, including full-text articles from international newspapers including The Globe and Mail, The National Post, and The Toronto Star, and continuously updated newswires and general business news publications like The Economist, Forbes, Fortune, Time, Newsweek, Finanz & Wirtschaft, Satellite News, BusinessWeek. Lexis Nexis Academic: Lexis-Nexis Academic makes available over 30,000 news, business, and legal information sources. There are over 900 legal journals and reviews, as well as trade and marketing reports, patent details, merger and acquisition analysis, country reports and industry and legal publications. Lexis-Nexis also provides access to numerous reference tools, including biographical information, company directories, quotations and Who's Who titles.

Videos: Finding Articles

Video: Click the camera to watch a video about using articles databases for research. This video shows you how to find an article when you have a citation and how to search for articles using two different articles databases (ABI Inform Global and Business Source Premier).

Video: Click the camera to watch a video about using newspaper articles databases for research. This video focuses on two databases (Factiva and Canadian Newsstand).

Citing Business Articles (including using RefWorks)

Video: Citation and Academic Integrity - Click on the link to get important information about citing your sources, and about academic integrity in your work. Get tips on how to manage your citations using RefWorks.

Once you have selected relevant business articles for your research, one important final step involves compiling an accurate list of references or citations to incorporate within your essay or project. Referencing the items you used for your research is an important part of academic work, and is paramount to avoiding plagiarism. To learn more about plagiarism and the importance of academic integrity, see the Academic Integrity Tutorial available on the library's website.

Since you have been instructed to use APA format to cite your work, you can reference the Publication Manual of the American Psychological Association. This guide tells you how to cite many types of resources including journal articles, in both print and electronic format. Most of these style guides are available in book form on reserve or in reference at the Bronfman of Scott Libraries.

Note that some style guides are available on the web also and the libraries' web site offers a guide to these sources. A specific guide for citing Internet resources is also available as part of the Libraries' Web Research tutorial. The Bronfman Business Library offers access to a guide to citing business sources using APA style, created by McGill University's Howard Ross Management Library, which includes citations for a variety of formats, including journal articles.

Note that RefWorks, a citation management software supported by York University Libraries, may also be used free of charge to build a personal database of references and to create in-text citations and bibliographies in APA style. More information about RefWorks is available on the York University Libraries' Web site.

Created by: Sophie Bury
Last modified by: Sophie Bury on Fri Feb 04 09:09:02 EST 2011

ADMS3520 -- An Overview of Canadian Income Taxation

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