Accounting Research Journal: Volume 27 Issue 1

Subject:

Table of contents - Special Issue: Tax and Tax History Research

Guest Editors: Assoc. Prof. Brett Freudenberg, Prof Kerrie Sadiq

Demystifying the challenges involved in publishing a high quality taxation paper

Adrian Sawyer

The purpose of this paper is to offer strategies that can enhance the likelihood of successfully developing an idea through to publication in a high-quality journal. The paper…

1065

The Minerals Resource Rent Tax: The Australian Labor Party and the continuity of change

John Passant

The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”…

1761

The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis

Benjamin Liu, Allen Huang, Brett Freudenberg

The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions…

1620

The deductibility of Sarbanes-Oxley costs incurred by Australasian companies

Julie Harrison, Mark Keating

This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA…

The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia

Raihana Mohdali, Jeff Pope

This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of…

3855
Cover of Accounting Research Journal

ISSN:

1030-9616

Online date, start – end:

2005

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Professor Reza Monem