Welcome to the eJournal of Tax Research ..............ISSN 1448-2398

The eJournal of Tax Research is a double blind, peer review refereed journal that publishes original, scholarly works on all aspects of taxation. It aims to promote timely dissemination of research and public discussion of tax-related issues, from both theoretical and practical perspectives. It provides a channel for academics, researchers, practitioners, administrators, judges and policy makers to enhance their understanding and knowledge of taxation. The journal emphasises the interdisciplinary nature of taxation. To ensure the topicality of the journal, submissions will be refereed quickly.

The eJournal of Tax Research is normally published twice a year by Atax within the Faculty of Law of the University of NSW. Thematic editions covering topical issues will also be published on a one-off basis.

Editors