- Submission of contributions is free of charge and should be sent by email to the Production Editor at firstname.lastname@example.org.
- Submission of a paper is taken to be an understanding by the author(s) that the paper is original, unpublished and that it has not already been submitted for publication elsewhere.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.
- 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.
- 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.
- 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.
- 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
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 http://www.pm.gov.au/