eJournal of Tax Research

ISSN 1448-2398

The eJournal of Tax Research is a peer reviewed journal that publishes original, scholarly works on all aspects of taxation. The journal uses a double blind review process.

It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. It provides a channel for academics, researchers, practitioners, administrators, judges and policy makers to enhance their understanding and knowledge of taxation.

The journal emphasises the interdisciplinary nature of taxation. To ensure the topicality of the journal, submissions will be refereed quickly.
The eJournal of Tax Research is normally published twice a year by the School of Taxation & Business Law. Thematic editions covering topical issues are also published on a one-off basis.

The eJournal of Tax Research is ranked A by the Australian Business Deans Council.

Editors

  • Binh Tran-Nam
    The School of Taxation & Business Law, UNSW
  • John Taylor
    The School of Taxation & Business Law, UNSW

For enquiries about the journal and submissions of papers please email the production editor: ejtr@unsw.edu.au.

Copyright

This journal is copyright. Apart from any reasonable dealing for the purpose of education, research or review as specified under the Copyright Act (Commonwealth), no part may be reproduced by any process without written permission from the School of Taxation & Business Law. Authors will be asked to grant the School of Taxation & Business Law exclusive worldwide copyright of their papers published in the journal.

Disclaimer

The opinions expressed in the papers appearing in this journal are those of the authors. The School of Taxation & Business Law and UNSW accept no responsibility for the views or the accuracy of information published in this journal.

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