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Keywords: informational fairness
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Journal Articles
Procedural Aspects of Tax Fairness: A Content Analysis of Canadian Tax Jurisprudence
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (2): 21–37.
Published: 01 June 2013
...Jonathan M. Farrar; Maureen E. Donnelly; Sonia B. Dhaliwal ABSTRACT 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...
