91É«ÇéƬ

1. Submission of contributions is free of charge and should be sent through .
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 Submission of a paper is taken to be an understanding by the author(s) that the paper is original, unpublished and that it has not already been submitted for publication elsewhere.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.Ìý
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.Ìý
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, shouldÌýbe located inÌýappendices.Ìý
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 theÌýeJournalÌýrequirements will be returned to authors for modification.Ìý
6. Author may use either of the following two citation styles: the Australian Guide to Legal Citation (AGLC 4) 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:Ìý

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

Journal articlesÌý
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.Ìý
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): 47-63Ìý

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

Working papers, Conference papers, etc.Ìý
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.Ìý
Gerbing, Monica (1988), "An Empirical Study of Taxpayer Perceptions of Fairness", Paper presented at the American Accounting Association Annual Meeting, Orlando, FloridaÌý

Government reports, Public addresses, etc.Ìý
Cass, B. (1986), "Income Support for Families with Children", Social Security Review Issues Paper No. 1, AGPS, Canberra.Ìý
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 Accounting, Auditing and Taxation 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 toÌýindemnify the School of Accounting, Auditing and Taxation against any losses, damages and costs incurred as a result of any breach by them of any of these obligations or warranties.Ìý
2. Despite assigning copyright to the School of Accounting, Auditing and Taxation, authors retain the right to re-use their published papers in future collections of their own work without fee. Acknowledgments of prior publications in theÌýeJournalÌýof Tax Research and of the School of Accounting, Auditing and Taxation (as the copyright holder) are the only requirements in such cases.Ìý
3. The authors may make photocopies of, or distribute through any media, their published papers for their own teaching and research purposes provided that theÌýeJournalÌýof Tax Research and the School of Accounting, Auditing and Taxation are clearly stated on each copy made of the paper.Ìý
4. The author's consent will be sought before the School of Accounting, Auditing and Taxation 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 Accounting, Auditing and Taxation does not hear from the author within thirty days of writing to his/her last known email address.Ìý
5. When an article is Crown copyright, the School of Accounting, Auditing and Taxation must be informed as soon as the article is accepted for publication so that the appropriate arrangement can be made with the relevant office.

• Associate Professor Youngdeok Lim, School of Accounting, Auditing and Taxation, 91É«ÇéƬ Business School, 91É«ÇéƬ Sydney
  
• Scientia Associate Professor Yan Xu, School of Accounting, Auditing and Taxation, 91É«ÇéƬ Business School, 91É«ÇéƬ Sydney

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

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, 91É«ÇéƬ Sydney
• Emeritus Professor Chris Evans, School of Accounting, Auditing and Taxation, 91É«ÇéƬ 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, 91É«ÇéƬ 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, 91É«ÇéƬ 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, 91É«ÇéƬ Sydney
• Professor Robin Woellner, 91É«ÇéƬ Business School, 91É«ÇéƬ Sydney