Personal profile
Overview
I am interested in the impact of taxation both historically and its likely future impact. I am currently working on papers based on findings from my thesis.
Area of academic expertise - outline
Business History, taxation, fiscal policy
Current research activities
Taxation - impact on business structures
External positions
ICAS Tax Committee, Institute of Chartered Accountants of Scotland
2014 → …
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Collaborations and top research areas from the last five years
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The role of outside directors in tunnelling-related tax avoidance: evidence from Indonesia
Falbo, T. D. & Fletcher, M. M., 26 Jun 2025, (E-pub ahead of print) In: Asia-Pacific Journal of Accounting & Economics. 30 p., 2521302.Research output: Contribution to journal › Article › peer-review
Open AccessFile9 Downloads (Pure) -
Death and taxes: estate duty – a neglected factor in changes to British business structure after World War Two
Fletcher, M. M., 2 Jan 2023, In: Business History. 65, 1, p. 187-209 23 p.Research output: Contribution to journal › Article › peer-review
Open AccessFile1 Link opens in a new tab Citation (Scopus)83 Downloads (Pure) -
Inheritance tax reliefs: lessons from history
Fletcher, M., 2 May 2023, Taxation , 191, 4886.Research output: Contribution to specialist publication › Article
Open AccessFile17 Downloads (Pure) -
‘Hidden in open view’: estate duty and attitudes to inherited wealth
Fletcher, M. & Wilson, J., 1 Apr 2023.Research output: Contribution to conference › Paper
Open AccessFile67 Downloads (Pure) -
Can academic writing retreats function as wellbeing interventions?
Eardley, A., Banister, E. & Fletcher, M., 9 Apr 2020, (E-pub ahead of print) In: Journal of Further and Higher Education. 45, 2, p. 183-196 14 p.Research output: Contribution to journal › Article › peer-review
Open AccessFile11 Link opens in a new tab Citations (Scopus)61 Downloads (Pure)