What are the subscription database and index services for tax research?
Index services are electronic web services that index and provide access to the many reference tools needed by accountants, CPAs, researchers and students to do tax research. They contain access to tax laws and codes, authoritative interpretations of tax law and accounting rules and various other tools. The most common services are Thomson Reuters RIA, Bloomberg BNA (Bureau of National Affairs) and Commerce Clearing House (CCH). Also LexisNexis, Westlaw and HeinOnline are legal literature sources that have tax publications or add-on subscription packages of taxation literature.These legal sources are more commonly found in academic library settings.
Ebsco'sBusiness Source Premier and ProQuest Business Collection (Includes Accounting & Tax database) also contain tax journals and news sources.
Tax Notes is a current awareness service that has both subscription and free content. Subscriptions available for U.S. federal, U.S. state and international coverage.
More Resources
For the librarian wishing to learn more, there are a number of additional web sites and articles.
- Accounting and TaxationKirkwood, Hal. "Chapter 8: Accounting and Taxation." In Strauss's Handbook of Business Information: A Guide for Librarians, Students, and Researchers, 4th ed., pp. 147-76. Westport, CT: Libraries Unlimited, 2020.
The chapter covers tax basics by describing kinds of taxes and federal tax agencies. It also has a section on information sources that highlights major web portals, and recommends certain dictionaries, guides, directories, periodicals, newspapers and indexes, services, and statistical sources. - TaxationHarrington, Deborah L. "Taxation." Journal of Business & Finance Librarianship vol. 8, no. 3 / 4 (2003): 281-290.
The author’s experience with tax questions resulted in an annotated list of taxation web sties grouped by comprehensive, e-commerce, government/legal, statistical, and multinational. Contains a short essay with an accompanying reference list for those desiring even further research. - The Alert Taxpayer: Building a Taxation CollectionWhite, Gary W., & Diane Zabel. "The Alert Taxpayer: Building a Taxation Collection." Reference & User Services Quarterly 40, no. 3 (2001): 214-223.
If the tax researcher is interested in terminology related to tax research refer to this dictionary and directory styled article. The article also includes an annotated list of general and topical guides, books, and selected IRS publications, planning, tax services, and web sites - Business Information: How to Find it How to Use itLavin , Michael R. "Chapter 20: Taxation and Accounting." In Business Information: How to Find it How to Use it, 2nd ed., pp. 452-472. Phoenix: Oryx, 1992.
Lavin describes primary and then secondary sources for tax and accounting research, tax citators, the essential IRS publications and basic points needed to conduct tax research. While somewhat dated, Lavin’s approach is still essential reading to gain a basic competency in the sources and processes for tax research.
