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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 and also have ARCT diplomas in piano performance and piano pedagogy from the Royal Conservatory of Music (Toronto).
I use surveys and experiments to understand decisions individuals can make related to tax-sheltered savings, tax return reporting compliance, and whistleblowing. I have secondary research interests about how investors use tax information.
I am willing to supervise graduate students who wish to do tax research, especially behavioural tax research.
- 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, forthcoming.
- 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, forthcoming.
- 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
- 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.
- 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
- Dhaliwal, S., Farrar, J., & Hausserman, C. (2022). Rewards and fear of being labelled as racist: A tax fraud whistleblowing investigation. Accounting Perspectives, 21(4): 729-757.
- Farrar, J., Rennie, M., & Thorne, L. (2022). Fairness, legitimacy, and tax compliance. eJournal of Tax Research, 19(2): 186-212.
- Okafor, O., and J. Farrar. (2021) "Punishing in the public interest: Canadian evidence pertaining to convictions and incarcerations for tax offences." Journal of Accounting and Public Policy, 40(5). Article 106848. https://doi.org/10.1016/j.jaccpubpol.2021.106848
- Farrar, J., Massey, D., Osecki, E., & L. Thorne (2021). "The association between vertical equity and presidential voting behavior and taxpayers’ compliance." Journal of Business Ethics, 172(1): 101-114.
- BU357: Taxation I (personal tax)
- BU466: Taxation II (corporate tax)
- Open Research Area (ORA) grant for the Social Sciences (ANR-DFG-ESRC-SSHRC), 2020 (co-investigator)
- SSHRC Partnership Engage Grant, 2019 (co-investigator)
- SSHRC Insight Development Grant, 2018 (principal investigator)
- SSHRC Insight Development Grant, 2018 (co-investigator)
- CPA Canada / CAAA Financial Accounting, Assurance and Tax Research Grant, 2018 (co-investigator)
- CBC News (June 2, 2017): Reasons behind cheating.
Contact Info:
Office location: LH2021
Office hours: By appointment.
Research Website:www.taxpayerbehaviour.com