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:
- Fairness, legitimacy, and tax compliance, by Jonathan Farrar, Morina Rennie and Linda Thorne.
- Identity theft tax refund fraud in the United States, by Andrew Hultgren, John Hasseldine and Jonathan Nash.
- 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.
- 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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