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Ranking of Tax Journals – The Way Forward

Published on 01 Oct 09 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper is concerned with the ranking of academic tax journals. The project started as a response to the former federal government’s Research Quality Framework (RQF). The RQF has now been replaced by the Excellence in Research for Australia (ERA) initiative which, in many ways, is not unlike the RQF. As part of the ERA initiative, the Australian Research Council (ARC), the Australian Business Deans Council (ABDC) and the Council of Australian Law Deans (CALD) all have released their lists of journal rankings. These lists include tax journals. The ranking of tax journals by the ARC and the ABDC are broadly similar. The ARC’s and the ABDC’s ranking of tax journals are controversial and are not supported by Australian tax academics. There are omissions and inconsistencies. Most importantly, their ranking methodologies appear to be ad hoc, so it is virtually impossible to assess their validity. Most of the ranking problems seem to arise from the facts that tax research is multidisciplinary and tax issues tend to be country-specific. Thus, treating tax as a sub-discipline of accounting, finance or law and ranking tax journals with accounting, finance and law journals will invariably produce unsatisfactory and inconsistent results.

Author profiles:

Kalmen Datt FTI
Kalmen is a Senior Lecturer at ATAX with extensive experience as a barrister having appeared in courts at all levels in South Africa and New Zealand. He is admitted as a legal practitioner in NSW. He has hands-on experience in tax having worked for the New Zealand Inland Revenue authorities as a solicitor and team leader in their Technical Legal Support Group where he inter alia had sole responsibility for advice to one of the Anti Avoidance teams as well as advising on all other tax issues. He lectures in Principles of Australian Tax, GST, CGT, Tax Administration, Tax Litigation and the New Zealand component of Asia Pacific Tax Regimes and was the recipient of a UNSW Learning and Teaching Award in 2005 Current at 01 October 2009 Click here to expand/collapse more articles by Kalmen DATT.
 
Dr Alfred Tran CTA
Alfred works at the Research School of Accounting, The Australian National University. Current at 01 April 2016 Click here to expand/collapse more articles by Alfred TRAN.

Binh Tran-Nam
Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. Current at 03 November 2016 Click here to expand/collapse more articles by Binh TRAN-NAM.
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