By Emeritus Professor Chris Evans

Book Chapters

Evans C, 2018, 'Australia', in Improving Tax Compliance in a Globalized World., IBFD, The Netherlands, pp. 79 - 108, https://www.ibfd.org/IBFD-Products/Improving-Tax-Compliance-Globalized-World

Evans C; Joseph S-A, 2018, 'General report', in IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD., IBFD, The Netherlands, pp. 3 - 38

Walpole M, 2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192

Evans C; Tran-Nam B; Lignier P, 2015, 'Measuring tax compliance costs: Evidence from Australia', in Evans C; Krever R; Mellor P (ed.), Tax Simplification, Wolters Kluwer Law and Business, The Netherlands, pp. 121 - 140

Evans CC; Collier K, 2012, 'The Delphi Technique', in Oats L (ed.), Taxation A fieldwork Research handbook, Routledge, Abingdon, pp. 228 - 241

Walpole M; Evans CC, 2011, 'The Delicate Balance: Revenue Authority Discretions and the Rule of Law in Australia', in The Delicate Balance: Tax, Discretion and the Rule of Law, edn. First, IBFD, Amsterdam, pp. 121 - 148, http://www.ibfd.org/IBFD-Products/Delicate-Balance-Tax-Discretion-and-Rule-Law

Evans CC; Tran-Nam B, 2010, 'Controlling tax complexity: rhetoric or reality', in Evans C; Krever R; Mellor P (ed.), Australia’s Future Tax System: The Prospects after Henry, edn. Original, Thomson Reuters, Pyrmont, N.S.W., pp. 439 - 463

Evans CC, 2010, 'Taxation in the UK: Commentary', in Adam S; Besley T; Blundell R; Bond S; Chote R; Gammie M; Johnson P; Myles G; Poterba J (ed.), Dimensions of tax design: The Mirrlees review, edn. First, Oxford University Press, Oxford, pp. 78 - 89

Evans CC, 2009, 'Containing Tax Avoidance: Anti-Avoidance Strategies', in Krever R; Head J (ed.), Tax Reform in the 21st Century, edn. Original, Kluwer Law International, Amsterdam, pp. 529 - 560

Evans CC; Krever R, 2009, 'Tax Reviews: A Short Primer on Successes, Failures and Prospects', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 3 - 13

Evans CC, 2008, 'Taxation Compliance and Administrative Costs: An Overview', in Weninger M; Lang C; Obermair J; Schuch C; Staringer P (ed.), Tax Compliance Costs for Companies in an Enlarged European Community, edn. 1, Kluwer Law International, The Netherlands, pp. 447 - 468

Evans CC, 2008, 'The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules', in Freedman J (ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management, edn. 1, Oxford University Centre for Business Taxation, Oxford, pp. 37 - 46

Evans CC; Drum P, 2006, 'Ten million reasons for personal tax reform in Australia', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 377 - 394

Evans CC, 2005, 'Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 208 - 220

Coleman C; Evans CC, 2003, 'Tax Compliance Issues for Small Business in Australia', in Taxing Small Business: Developing Good Tax Policies, edn. 1, ATRF, Sydney, pp. 147 - 181

Evans CC; MacMullen P, 2001, 'Distance education in the 2001 ATAX national classroom: an Australian case study', in Meade J (ed.), Methods, topics and issues in tax education: a year 2001 perspective, edn. 1st, American Accounting Association, Florida, USA., pp. 119 - 132

Evans CC; Pope J; Hasseldine J, 2001, 'State of the art and future directions', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 409 - 417

Evans CC, 2001, 'The operating costs of taxing capital gains - a conspectus', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 159 - 177

Evans CC; Ritchie KA; Tran-Nam B; Walpole M, 1998, 'Taxation compliance costs: Some recent empirical work and international comparisons', in Tax administration: Facing the challenges of the future, edn. Original, Prospect Media, St Leonards, NSW, pp. 177 - 194

Evans CC, 1997, 'Capital Gains Tax Changes', in Tax Catch-Ups, edn. Original, Prospect Media, St Leonards, NSW, pp. 18 - 39

Evans CC, 1997, 'Property-The Family Home', in Commercial Law Series, edn. Original, Computer Law Services Pty, Sydney

Edited Books

Evans C; Lang M; Rust A; Schuch J; Staringer C; Pistone P, (eds.), 2018, Improving tax compliance in a globalised world, IBFD, The Netherlands

Evans C; Krever R; Mellor P, (eds.), 2015, Tax Simplification, Kluwer Law International, The Netherlands

Journal articles

Monageng N; Evans C; Steyn T, 2022, 'The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study', eJournal of Tax Research, 20, pp. 22 - 47, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2022-volume-20-number-1/2022-11-Volume20-No1-P22.pdf

Schoeman AHA; Evans CC; Du Preez H, 2022, 'To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa', Meditari Accountancy Research, 30, pp. 213 - 236, http://dx.doi.org/10.1108/MEDAR-05-2021-1309

Zu Y; Evans C; Krever R, 2020, 'The VAT Compliance Burden in the UK: A Comparative Assessment', British Tax Review, 2020, pp. 354 - 377, https://uk.westlaw.com/Document/I40E00C70DC9E11EAAF2BAACC139AE008/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa50000017aadaf18231fa3d560%3Fppcid%3Da7cb339e8c454e0f8ba8d37aa549262b%26Nav%3DUK-JOURNALS-PUBLICATION%26fragmentIdentifier%3DI40E00C70DC9E11EAAF2BAACC139AE008%26parentRank%3D0%26startIndex%3D1%26contextData%3D%2528sc.Default%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=e8ef96a19aa1abb2c6e5a6d9c1bb0206&list=UK-JOURNALS-PUBLICATION&rank=8&sessionScopeId=12469540579e92a04ec015f33285ecbaa3138d75f43b449e998e156da065b418&ppcid=a7cb339e8c454e0f8ba8d37aa549262b&originationContext=Search%20Result&transitionType=SearchItem&contextData=(sc.Default)&comp=wluk

Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407

Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, 17, pp. 134 - 167, http://classic.austlii.edu.au/au/journals/eJlTaxR/2020/1.html

Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT Compliance Burden: A Cross-Country Assessment', International VAT Monitor, 2020, pp. 84 - 93

Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT compliance burden: A cross-country assessment', International VAT Monitor, 31, http://dx.doi.org/10.59403/7pcmhd

Evans C, 2019, 'The compliance costs of taxing capital gains: Implications for New Zealand', New Zealand Journal of Taxation Law and Policy, 25, pp. 381 - 408

Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, 48, pp. 100 - 116, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I21724460c4cc11e98d34858489f4be61&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1

Highfield R; Evans C; Walpole M, 2019, 'The development and testing of a diagnostic tool for assessing VAT compliance costs: Pilot study findings', eJournal of Tax Research, 16, pp. 620 - 654

Minas J; Lim Y; Evans C, 2018, 'The impact of tax rate changes on capital gains realisations: evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 33, pp. 635 - 666

Rosid A; Evans C; Tran-Nam B, 2018, 'Perceptions of Corruption and Tax Compliance Behaviour: Policy Implications for Developing Countries', Bulletin of Indonesian Economic Studies, http://dx.doi.org/10.1080/00074918.2017.1364349

Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', E-Journal of Tax Research, 15, pp. 243 - 261

Evans C; Krever R, 2017, 'Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand', New Zealand Journal of Taxation Law and Policy, 23, pp. 486 - 515

Evans C; Krever R; Alm J, 2017, 'TAX AND CORRUPTION: A GLOBAL PERSPECTIVE', JOURNAL OF TAX ADMINISTRATION, 3, pp. 124 - 127

Evans C, 2017, 'The complex and critical relationship between tax and corruption', eJournal of Tax Research, 15, pp. 140 - 143

Smulders S; Evans C, 2017, 'Mitigating VAT compliance costs – A developing country perspective', Australian Tax Forum: a journal of taxation policy, law and reform, 32, pp. 283 - 316

Highfield R; Walpole M; Evans C, 2017, 'A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs', International VAT Monitor, 28, pp. 228 - 239

Sherwood J; Evans C; Tran-Nam B, 2017, 'The Office of Tax Simplification: The Way Forward', British Tax Review, 2017, pp. 249 - 268

Evans CC; Lignier P; Tran-Nam B, 2016, 'The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis', Canadian Tax Journal, 64, pp. 751 - 793

Tran-Nam B; Arifin R; Evans CC, 2016, 'Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour? Evidence from Indonesia', eJournal of Tax Research, 14, pp. 387 - 426, https://www.business.unsw.edu.au/research/research-journals/atax-journal/current-issue

Tran-Nam B; Evans CC; Krever R; Lignier P, 2016, 'Managing Tax Complexity: The State of Play after Henry', Economic Papers: a journal of applied economics and policy, 35, pp. 347 - 358, http://dx.doi.org/10.1111/1759-3441.12152

Tran-Nam B; Lignier P; Evans CC, 2016, 'The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 455 - 478, http://www.taxinstitute.com.au/tiausttaxforum/the-impact-of-recent-tax-changes-on-tax-complexity-and-compliance-costs-the-tax-practitioners-perspective

Evans C; Cooper G, 2016, 'A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia', Australian Tax Review, 45, pp. 108 - 120, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000378525200010&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a

Evans C; Minas J; Lim Y, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 735 - 761, http://search.informit.com.au/documentSummary;dn=703436061355297;res=IELAPA

Evans C; Pinto D; Sadiq K, 2015, 'AUSTRALIA'S TAX SYSTEM: AN INSTITUTION IN DECAY?', AUSTRALIAN TAX REVIEW, 44, pp. 207 - 208, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000364772800001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C; Pinto D; Sadiq K, 2015, 'TIME FOR ANOTHER TAX RETHINK?', AUSTRALIAN TAX REVIEW, 44, pp. 139 - 140, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000364771800001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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