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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.

• Farrar, J., & Mehmi, H. (2024). The association between fairness and judicial decision-making: Evidence from tax law. Florida Tax Review, forthcoming.

• 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. .

• 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:

• 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.

• Berger, L., Farrar, J., Zhang, L., & Andrejkow, J. (2023). A behavioural investigation of the substitution phenomenon between tax-sheltered savings plans. Behavioural Public Policy. 

• 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: 

• 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): .