The latest issue of the eJournal of Tax Research (vol. 19, no. 2) has been published. It is available here.

The issue features four articles:

  1. Fairness, legitimacy, and tax compliance, by Jonathan Farrar, Morina Rennie and Linda Thorne.
  2. Identity theft tax refund fraud in the United States, by Andrew Hultgren, John Hasseldine and Jonathan Nash.
  3. The association of mandatory tax disclosures with the readability and tone of voluntary tax reports, by Elizabeth Morton, Vincent Bicudo de Castro and Sarah Hinchliffe.
  4. Taxation of automation and artificial intelligence as a tool of labour policy, by Vincent Ooi and Glendon Goh.

The eJournal of Tax Research is a peer reviewed journal published twice a year by the School of Accounting, Auditing and Taxation at the UNSW.

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