Jonathan Farrar

Toronto Metropolitan University · School of Accounting and Finance

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influ...

Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the Pre...

We experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax authority and subsequent tax compliance intentions. We find evidence that trust mediates the positive relation between tax authority responsiveness and complianc...

Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We co...

The tax-free savings account (TFSA), introduced in 2009, was intended by the Canadian government to provide an alternative catchment for savings in addition to registered retirement savings plans (RRSPs). However, little empirical evidence exists regarding the impact of saving in TFSAs on saving in RRSPs. To investigate this issue, we conduct empir...

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact...

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers' self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Sc...

Les administrations fiscales communiquent avec les contribuables principalement par écrit. Des études antérieures ont montré que le contenu des communications écrites des administrations fiscales peut avoir une incidence sur l'observation de loi par les contribuables en faisant appel à l'équité interactionnelle. L'équité interactionnelle désigne la...

Purpose – The purpose of this paper is to examine the effects of three different types of budget goals (egocentric individual, groupcentric individual and group) on group performance of an additive task, assigned within an individual budget-based incentive contract. While previous research has established that budget-based incentive contracts motiv...

We undertake a directed content analysis of Canadian tax jurisprudence to analyze procedural, interpersonal, and informational fairness, and their respective criteria, in the tax context. To facilitate our analysis, we apply Colquitt's (2001) theoretical framework of fairness. Consistent with this framework, we find 198 cases that contain procedura...

This study compares the status of auditors’ legal liability to third parties in seven countries. It analyzes recent legislation, regulation, and case law as well as pronouncements from national accounting and auditing bodies. With the increasing internationalization of capital markets and audit firms, an understanding of auditor liability on a glob...

Australia, Denmark, Germany, Italy, and New Zealand have all recently adopted comprehensive restrictions on the deductibility of interest expense applicable in the context of foreign direct investment. Recently-enacted section 18.2 of the Income Tax Act (the Act), which denies the deduction of interest expense that can be traced to the earning of c...