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Abstract: The purpose of this research is to obtain an understanding of participation in tax policy development in practice and is situated in Irish corporation tax policy. It addresses the landscape of tax policy participation, its organisation and management, and its practice in a specific tax policy context, namely the research and development tax credit. It also takes into consideration the importance of the transnational context and its influence on Irish corporation tax policy. In line with a qualitative interpretive approach, this research is informed by face-to-face interviews conducted with key actors and by the examination of relevant publicly available documentation. The findings are interpreted using a Bourdieusian lens. This research reveals that participation in Irish corporation tax policy development is a relatively stable environment that has been captured by key actors within the field. Significant resources are used by some in their participation. Social capital is central to facilitating involvement where a strategic long-term relational approach is evident. The findings show how pervasive the tax elites are in this arena. The shared cultural and social capital of actors may go some way to explaining the homogeneity of participation among many of the more well-resourced actors and points to a lack of alternative perspectives, tax policies or proposals. Given the importance of tax for society and for governments, an enhanced understanding of tax policy participation has benefits and implications for taxpayers and policymakers.