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I received my PhD in Accounting from York University, my LLM in Tax Law from Queen's University, my MAcc in Taxation from Brock University, and my BAcc in Accounting from Brock University. I am a Canadian CPA.
I use surveys and experiments to understand decisions individuals can make related to tax-sheltered savings, tax compliance, and tax whistleblowing. I also do archival analysis about judicial decision-making in tax contexts.
I am willing to supervise graduate students who wish to do tax research, especially behavioural tax research.
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Farrar, J., & Mehmi, H. (2024). The association between fairness and judicial decision-making: Evidence from tax law. Florida Tax Review, forthcoming.
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Marshall, M., Farrar, J., Massey, D., Thorne, L., Wu, A., & Bui, T. (2024). In all fairness: A meta-analysis of the tax fairness-tax compliance literature. Behavioral Research in Accounting, 36(2): 105-130. https://doi.org/10.2308/BRIA-2022-040.
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Farrar, J., & King, T. (2024). Using retributive justice to ensure public trust in Canada’s tax system. Canadian Tax Journal, 72(1): 83-93. DOI: https://doi.org/10.32721/ctj.2024.72.1.pf.farrar
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Farrar, J., Farrar, T., Hausserman, C., & Rennie, M. (2024). An investigation of the influence of guilt, awards, and a moral message on tax whistleblowing decisions. Advances in Taxation, 31: 135-163. https://doi.org/10.1108/S1058-749720240000031005
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Berger, L., Farrar, J., Zhang, L., & Andrejkow, J. (2023). A behavioural investigation of the substitution phenomenon between tax-sheltered savings plans. Behavioural Public Policy. https://doi.org/10.1017/bpp.2023.16
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Berger, L., Farrar, J., Pogacar, R., & Zhang, L. (2023). Tax-free: Investigating how a heuristic in the TFSA name biases savings preferences for the RRSP. Canadian Tax Journal, 71(1): 1-32.
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Farrar, J., & King, T. (2023). To punish or not to punish? The impact of tax fraud punishment on observers’ tax compliance. Journal of Business Ethics, 183(1): 289-311. DOI: https://doi.org/10.1007/s10551-022-05061-w
- BU357: Taxation I (personal tax)
- BU466: Taxation II (corporate tax)
- SSHRC Insight Development Grant, 2023 (principal investigator)
- Open Research Area (ORA) grant for the Social Sciences (ANR-DFG-ESRC-SSHRC), 2020 (co-investigator)
- SSHRC Partnership Engage Grant, 2019 (co-investigator)
- CBC News (June 2, 2017): Reasons behind cheating.
Contact Info:
Office location: LH2021
Office hours: By appointment.
Research Website:www.taxpayerbehaviour.com