The eJournal of Tax Research is a peer reviewed journal published twice a year by the School of Accounting, Auditing and Taxation. It’s ranked A by the Australian Business Deans Council and attracts contributions from researchers and academics who are international leaders in their fields.  

With its strong focus on the interdisciplinary nature of taxation, it provides a platform for the taxation research community, practitioners and policy makers to stay abreast of important new research and tax related issues.  

We welcome submissions of unpublished work on a wide range of tax topics. Contact our Production Editor at


Read the current issue and access past issues of the eJournal of Tax Research. 

Guide to submissions 

Submission of original contributions on any topic of tax interest is welcomed, and should be sent as an email attachment to the Production Editor at Submission of a manuscript is taken to imply that it is an unpublished work and has not already been submitted for publication elsewhere. 

    1. Submission of contributions is free of charge and should be sent by email to the Production Editor at
    2. Submission of a paper is taken to be an understanding by the author(s) that the paper is original, unpublished and that it has not already been submitted for publication elsewhere. Articles will not normally be published if they are minor variations of existing analyses, or of interest to a very small audience, or if they are purely descriptive. 
    3. All submissions must be typed in English, double spaced with wide margin. Manuscripts should include in the cover page: the title of the paper, name(s) and institutional affiliation(s) of author(s), email address of the corresponding author, an abstract of no more than 100 words, a list of key words of the article and, if appropriate, acknowledgments of no more than 80 words. 
    4. The editors will give preference to succinctly written manuscripts. The abstract, introduction and conclusion should be written for the non-specialist. Lengthy mathematical derivations, if any, should be located in appendices. 
    5. Authors are encouraged to view past issues of the journal for a guide to style before writing and submitting their papers. Manuscripts which require extensive editorial work to comply with the eJournal requirements will be returned to authors for modification. 
    6. Author may use either of the following two citation styles: the Australian Guide to Legal Citation or the Harvard style. If the Harvard style is used, all materials cited in the main text should be listed at the end of the manuscript under the title References. All references should be typed double-spaced and appear in alphabetical order of author names. Relevant examples are given below: 

    Sandford, Cedric, Michael Godwin and Peter Hartwick (1989), Administrative and Compliance Costs of Taxation, Fiscal Publications, Bath Sandford, C (ed.) (1995), Taxation Compliance Costs: Measurement and Policy, Fiscal Publications, Bath 

    Journal articles 
    Carney, T. and G. Ramia (2002), "Mutuality, Mead & McClure: More 'Big M's for the Unemployed?", Australian Journal of Social Issues, 37(3): 277-300. 
    Hite, Peggy and Michael Roberts (1991), "An Experimental Investigation of Taxpayer Judgments on Rate Structure in the Individual Income Tax System", Journal of the American Taxation Association, 13(2): 47-63 

    Chapter from a book 
    Baxter, J. (1998), "Moving Towards Equality? Questions of Change and Equality in Household Work Patterns" in M. Gatens and A. Mackinon (eds), Gender and Institutions: Welfare, Work and Citizenship, Cambridge University Press, Cambridge, pp. 19-37 

    Working papers, Conference papers, etc. 
    Beer, G. (1996), "An Examination of the Impact of the Family Tax Initiative", National Centre for Social and Economic Modelling (NATSEM) Policy Paper No. 3, University of Canberra, Canberra. 
    Gerbing, Monica (1988), "An Empirical Study of Taxpayer Perceptions of Fairness", Paper presented at the American Accounting Association Annual Meeting, Orlando, Florida 

    Government reports, Public addresses, etc. 
    Cass, B. (1986), "Income Support for Families with Children", Social Security Review Issues Paper No. 1, AGPS, Canberra. 
    Howard, J. (2003), Address to the Australian American Association Luncheon, Melbourne, 2 September, available at

    1. Prior to publication, authors will be asked to sign a document to (i) grant the School of Taxation & Business Law the absolute and exclusive worldwide copyright of their papers published in the journal, (ii) warrant that they have the right to assign copyright, (iii) warrant that their papers have not been published anywhere else in the world, (iv) warrant their papers do not infringe the rights of any third party, (v) warrant that their papers do not contain material which is deliberately false, defamatory or unlawful, and (vi) agree to indemnify the School of Taxation & Business Law against any losses, damages and costs incurred as a result of any breach by them of any of these obligations or warranties. 
    2. Despite assigning copyright to the School of Taxation & Business Law, authors retain the right to re-use their published papers in future collections of their own work without fee. Acknowledgments of prior publications in the eJournal of Tax Research and of the School of Taxation & Business Law (as the copyright holder) are the only requirements in such cases. 
    3. The authors may make photocopies of, or distribute through any media, their published papers for their own teaching and research purposes provided that the eJournal of Tax Research and the School of Taxation & Business Law are clearly stated on each copy made of the paper. 
    4. The author's consent will be sought before the School of Taxation & Business Law grants permission to any third party to use his/her paper in any academic or commercial exploitation. The permission is assumed to be given if the School of Taxation & Business Law does not hear from the author within thirty days of writing to his/her last known email address. 
    5. When an article is Crown copyright, the School of Taxation & Business Law must be informed as soon as the article is accepted for publication so that the appropriate arrangement can be made with the relevant office.

Editorial board

    • Associate Professor Youngdeok Lim, School of Accounting, Auditing and Taxation, UNSW Business School, UNSW Sydney
    • Scientia Associate Professor Yan Xu, School of Accounting, Auditing and Taxation, UNSW Business School, UNSW Sydney

    For enquiries about the journal and submissions of papers please email the production editor:

    Editorial guidance is provided by an international panel of eminent tax academics and professionals:

    • Professor Robin Boadway, Department of Economics, Queen’s University
    • Professor Cynthia Coleman, Faculty of Law, University of Sydney
    • Professor Graeme Cooper, Faculty of Law, University of Sydney
    • Professor Robert Deutsch, School of Accounting, Auditing and Taxation, UNSW Sydney
    • Emeritus Professor Chris Evans, School of Accounting, Auditing and Taxation, UNSW Sydney
    • Emeritus Professor Judith Freedman, Faculty of Law, Oxford University
    • Professor Malcolm Gammie, Chambers of Lord Grabiner QC, London
    • Professor Jennie Granger, School of Accounting, Auditing and Taxation, UNSW Sydney
    • Professor John Hasseldine, Paul College of Business and Economics, University of New Hampshire
    • Professor Helen Hodgson, Curtin Law School, Curtin University of Technology
    • Professor Jeyapalan Kasipillai, School of Business, Monash University Sunway Campus
    • Professor Rick Krever, University of Western Australia Law School
    • Professor Lisa Marriott, School of Business and Government, Victoria University of Wellington
    • Professor Charles McLure Jr., Hoover Institution, Stanford University
    • Emeritus Professor Fiona Martin,  School of Accounting, Auditing and Taxation, UNSW Sydney
    • Professor Dale Pinto, Curtin Business School, Curtin University
    • Professor John Prebble, Faculty of Law, Victoria University of Wellington
    • Professor Adrian Sawyer, Department of Accounting and Information Systems, University of Canterbury
    • Professor Joel Slemrod, University of Michigan Business School
    • Professor Natalie Stoianoff, Faculty of Law, University of Technology Sydney
    • Professor Jeffrey Waincymer, Faculty of Law, Monash University
    • Emeritus Professor Neil Warren, School of Accounting, Auditing and Taxation, UNSW Sydney
    • Professor Robin Woellner, UNSW Business School, UNSW Sydney