The Delphi Technique

This chapter explores the Delphi technique, which is “a qualitative method for obtaining consensus among a group of experts” (Lewis-Beck et al, 2010). It usually seeks to obtain this consensus through “repeated iterations (usually by email) of anonymized opinions and of proposed compromise statements from the group moderator” (Bloor and Wood, 2006). The problems to which the method is applied are generally complex and lacking simple definition or obvious solutions, which makes it a very useful tool in the taxation context