Select Publications
Journal articles
2011, 'PLENTY OF CONSULTATION - BUT NOT MUCH PROGRESS', AUSTRALIAN TAX REVIEW, 40, pp. 67 - 68, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213367700001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2011, 'Reflections on the Mirrlees Review: An Australasian Perspective', Fiscal Studies, 32, pp. 375 - 393, http://www.fiscalstudies.ac.uk/
,2011, 'Tax Policy Simplification: An Evaluation of the Proposal for a Standard Deduction for Work Related Expenses', Australian Tax Forum Journal, 26, pp. 719 - 735, http://search.informit.com.au/documentSummary;dn=610157832835893;res=IELBUS
,2010, 'Editorial: CHANGING TAXES FOR CHANGING TIMES', AUSTRALIAN TAX REVIEW, 39, pp. 5 - 6, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213364800001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2010, 'Editorial: SOMETHING OLD, SOMETHING NEW, SOMETHING ...', AUSTRALIAN TAX REVIEW, 39, pp. 121 - 122, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213366000001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2010, 'Editorial: STRONGER, FAIRER SIMPLER? BUT NOT YET', AUSTRALIAN TAX REVIEW, 39, pp. 69 - 70, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213365500001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2010, 'Australian tax reform: A scorecard', Journal of International Taxation, 21, pp. 50 - 55, https://ssrn.com/abstract=2128376
,2010, 'Challenges in understanding compliance behaviour of taxpayers in Malaysia', Asian Journal of Business and Accounting, 3, pp. 145 - 161, http://dx.doi.org/10.2139/ssrn.2128378
,2010, 'The Future is Now', Social Studies of Science, 40, pp. 41 - 70, http://dx.doi.org/10.1177/0306312709338325
,2009, 'DISCLOSURE, DISINTEGRATION AND DISCRETION', AUSTRALIAN TAX REVIEW, 38, pp. 133 - 134, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213364000001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2009, 'Editorial TAX REVIEWS IN AUSTRALIA: A SHORT PRIMER', AUSTRALIAN TAX REVIEW, 38, pp. 69 - 75, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213363200001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2009, 'MANAGING COMPLEXITY - IT'S NOT THAT SIMPLE', AUSTRALIAN TAX REVIEW, 38, pp. 201 - 201, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213364500001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2009, 'Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities', eJournal of Tax Research, 7, pp. 171 - 201, http://www.austlii.edu.au/au/journals/eJlTaxR/2009/8.html
,2009, 'Tax reviews in Australia: A short primer', Australian Tax Review, 38, pp. 4 - 11, https://ssrn.com/abstract=1436231
,2009, 'Tax reviews in Australia: Before and After Henry', British Tax Review, 2009, pp. 339 - 351
,2008, 'A SENSE OF PERSPECTIVE', AUSTRALIAN TAX REVIEW, 37, pp. 201 - 202, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213361300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2008, 'THE NEW LABOR GOVERNMENT AND TAXATION: BUSINESS AS USUAL?', AUSTRALIAN TAX REVIEW, 37, pp. 5 - 6, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213359400001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, 2008, pp. 205 - 227
,2008, 'Yearning for Earnout Certainty', The Tax Specialist, 11, pp. 294 - 308, http://search.informit.com.au/documentSummary;dn=200807744;res=IELAPA
,2007, 'Alive and Thriving - The Revised Regime for CGT Small Business Concession', The Tax Specialist, 10, pp. 173 - 185, http://search.informit.com.au/documentSummary;dn=200704605;res=IELAPA
,2007, 'Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions', Hong Kong Law Journal, 37, pp. 103 - 135, https://ssrn.com/abstract=969554
,2007, 'Effective Marginal Tax Rates and Work Disincentives', Australian Tax Forum Journal, 22, pp. 117 - 135, http://search.informit.com.au/documentSummary;dn=200909531;res=IELAPA
,2007, 'Towards Systemic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future', Australian Tax Forum Journal, 22, pp. 15 - 47, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum22&div=12&g_sent=1&collection=journals
,2007, 'Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia', E - Journal of Tax Research, 5, pp. 105 - 134, http://www.austlii.edu.au/au/journals/eJlTaxR/2007/5.html
,2006, 'IT COULD BE A WHOLE LOT WORSE', AUSTRALIAN TAX REVIEW, 35, pp. 229 - 230, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213356100001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2006, 'IT STILL COMES DOWN TO SMELL', AUSTRALIAN TAX REVIEW, 35, pp. 5 - 6, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213354700001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2006, 'TAX CUTS ARE NOT TAX REFORM', AUSTRALIAN TAX REVIEW, 35, pp. 89 - 90, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213355100001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2006, 'THE CITYLINK TO TAXPAYERS' HEAVEN', AUSTRALIAN TAX REVIEW, 35, pp. 161 - 162, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213355500001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2006, 'Personal Income Tax Reform in Australia: The Way Forward', Australian Tax Forum Journal, 21, pp. 441 - 464, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum21&div=12&g_sent=1&collection=journals
,2006, 'Reform of the Australian Personal Tax System', Asia Pacific Journal of Taxation, 9, pp. 46 - 55
,2005, 'Editorial PROMOTERS IN THE FIRING LINE: COLLATERAL DAMAGE FOR ADVISORS?', AUSTRALIAN TAX REVIEW, 34, pp. 129 - 130, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213351400001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2005, 'SOME LIGHT SUMMER READING', AUSTRALIAN TAX REVIEW, 34, pp. 5 - 6, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213349400001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
,2005, 'Avoiding the Issue: Countering the termites in the Australian Tax System, Book Review of John Braithwaite‟s “Markets in Vice, Markets in Virtue”', Australian Journal of Public Affairs, Sept 2005
,2005, 'CGT - Mature Adult or Unruly Adolescent', Australian Tax Forum Journal, 20, pp. 291 - 324, http://search.informit.com.au/documentSummary;dn=200606339;res=IELAPA
,2005, 'Record Keeping Practices and Tax Compliance of SMEs', E - Journal of Tax Research, 3, pp. 288 - 334, http://www.austlii.edu.au/au/journals/eJlTaxR/2005/13.html
,2004, 'Cedric Sanford (1924 – 2004) – Gentleman and Scholar', Australian Tax Forum: a journal of taxation policy, law and reform, 19, pp. 103 - 106, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum19&div=7&g_sent=1&collection=journals
,2004, 'Diminishing Returns: The case for reduced annual filing for personal income taxpayers in Australia', Australian Tax Review, 33, pp. 168 - 181
,2004, 'Taxing personal capital gains in Australia: causes of complexity and proposals for reform', Australian Tax Forum Journal, 19, pp. 371 - 432, http://search.informit.com.au/documentSummary;dn=200606257;res=IELAPA
,2003, 'Capital Gains Taxation in Australia: Recent Developments Affecting the Corporate Sector', Bulletin for International Taxation, 57, pp. 358 - 367
,2003, 'Studying the Studies: An overview of recent research into taxation operating costs', E - Journal of Tax Research, 1, pp. 64 - 92, http://www.austlii.edu.au/au/journals/eJlTaxR/2003/4.html
,2002, 'Assessing the Potential Compliance Costs/Benefits of the Tax Value Method', Australian Tax Forum Journal, 17, pp. 31 - 58, http://www.taxinstitute.com.au/go/taxation-in-australia/assessing-the-potential-compliance-costs/benefits-of-the-tax-value-method
,2002, 'Taxing capital gains: one step forwards or two steps back?', Journal of Australian Taxation, 5, pp. 114 - 135, http://www.austlii.edu.au/au/journals/JlATax/2002/7.html
,2002, 'The Impact of Cedric Sandford on the Discipline of Tax Compliance Costs', Australian Tax Forum Journal, 17, pp. 387 - 403, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum17&div=15&g_sent=1&collection=journals
,2001, 'The operating costs of taxation: a review of the research', Economic Affairs: the journal of the Institute of Economic Affairs, 21, pp. 5 - 9
,2000, 'Curing Affluenza? A Critique of Recent Changes to the Taxation of Capital Gains in Australia', University of New South Wales Law Journal, 23, pp. 299 - 308, http://www.austlii.edu.au/au/journals/UNSWLawJl/2000/40.html
,2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, 5, pp. 1 - 7
,2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, 53, pp. 229 - 252
,2000, 'The New Regime: CGT after Ralph', The Tax Specialist, 3, pp. 313 - 331, http://www.taxinstitute.com.au/seminar-papers/cgt-after-ralph-the-new-regime
,2000, 'The Operating Costs of Taxing Capital Gains: A Conspectus', Bulletin for International Taxation, 54, pp. 357 - 365
,1999, 'Capital Gains Tax - The Unprincipled Tax', British Tax Review Journal, 1999, pp. 387 - 405
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