By Emeritus Professor Chris Evans

Journal articles

Evans C; Guglyuvatyy E, 2015, 'Administrative approaches to tax dispute resolution: Alternative perspectives from Australia and Russia', , Journal of Comparative Law, 10, pp. 365 - 383

Evans C, 2015, '"ONLY THE LITTLE PEOPLE PAY TAXES"', AUSTRALIAN TAX REVIEW, 44, pp. 73 - 74, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000364771300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C; Bain K; Hansford A; Walpole M, 2015, 'The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation', eJournal of Tax Research, 13, pp. 158 - 182, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_BainWalpoleHansfordEvans_Costs%20of%20VAT%20compliance.pdf

Evans C; Joseph S, 2015, 'Tax, governance and administration: Challenges and opportunities in China, Indonesia and Thailand', Asia-Pacific Journal of Taxation, 19, pp. 44 - 64, http://fisip.unsoed.ac.id/sites/default/files/14%2007%2031%20ICPM%20Bali%20Evans%20Paper.pdf

Evans C; Joseph S, 2015, 'The South African Tax System: Fit for Purpose?', Journal of Tax Administration, 1, pp. 26 - 56, http://jota.website/article/view/37/40

Evans C; Tran-Nam B, 2014, 'Tax compliance costs in New Zealand: An international comparative analysis', New Zealand Journal of Taxation Law and Policy, 20, pp. 1 - 40, http://nzpublicfinance.com/wp-content/uploads/2014/08/20140611-Tax-Administration-WP02_-Evans_REVISED.pdf

Wei X; Evans C, 2014, 'Towards an improved design of the Chinese general anti-avoidance rule: A comparative analysis', Bulletin for International Taxation, 68, pp. 686 - 696, http://hdl.handle.net/11858/00-001M-0000-0025-B2EE-9

Evans C; Hansford A; Hasseldine J; Lignier P; Smulders S; Vaillancourt F, 2014, 'Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions', eJournal of Tax Research, 12, pp. 453 - 482, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/08_EvansETAL_SmallBusinessTaxComplianceCosts.pdf

Evans C; Tran-nam B, 2014, 'Towards the development of a tax system complexity index', Fiscal Studies, 35, pp. 341 - 370, http://dx.doi.org/10.1111/j.1475-5890.2014.12033.x

Evans C; Tran-Nam B; Lignier P, 2014, 'Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 217 - 247, http://search.informit.com.au/documentSummary;dn=424208040270047;res=IELBUS

Evans C, 2014, 'Editorial: Elephants in the room?', AUSTRALIAN TAX REVIEW, 43, pp. 203 - 203, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213373600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C; Tran-Nam B; Lignier P, 2014, 'Personal taxpayer compliance costs: Recent evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 137 - 171, http://dx.doi.org/10.2139/ssrn.2353192

Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, 11, pp. 434 - 452, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR-Too-rich-to-rein-in-Vol-11-No-3pg434.pdf

Evans C; Wallace M; Hart G, 2013, 'An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 28, pp. 123 - 136, http://search.informit.com.au/documentSummary;dn=834182045807570;res=IELBUS

Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, 11, pp. 434 - 452

Evans C, 2012, 'A MATTER OF TRUST', AUSTRALIAN TAX REVIEW, 41, pp. 117 - 118, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213370600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C; Walpole M, 2012, 'TAX LAW CHANGE: THE NEXT BIG WAVE', AUSTRALIAN TAX REVIEW, 41, pp. 59 - 61, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213370100001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans CC, 2012, 'Reviewing the Reviews: A Comparison of Recent Tax Reviews in Australia, The United Kingdom and New Zealand', Journal of Australian Taxation, 14, pp. 146 - 182, http://www.austlii.edu.au/au/journals/JlATax/2012/4.html

Evans CC, 2012, 'Tax Governance Issues: Managing System Complexity', Economic Papers, 31, pp. 30 - 35

Evans CC; Kerr J, 2012, 'Tax reform and 'rough justice': Is it time for simplicity to shine?', Australian Tax Forum Journal, 27, pp. 387 - 410, http://search.informit.com.au/documentSummary;dn=662945040410374;res=IELBUS

Lignier P; Evans CC, 2012, 'The Rise and Rise of Tax Compliance Costs for the Small Business Sector in Australia', Australian Tax Forum Journal, 27, pp. 615 - 672, http://search.informit.com.au/documentSummary;dn=662684178812759;res=IELBUS

Evans C, 2011, 'Editorial', AUSTRALIAN TAX REVIEW, 40, pp. 143 - 144, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213368500001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C, 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

Evans CC, 2011, 'Reflections on the Mirrlees Review: An Australasian Perspective', Fiscal Studies, 32, pp. 375 - 393, http://www.fiscalstudies.ac.uk/

Tran-Nam B; Evans CC, 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

Evans C, 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

Evans C, 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

Evans C, 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

Evans CC; Krever R, 2010, 'Australian tax reform: A scorecard', Journal of International Taxation, 21, pp. 50 - 55, https://ssrn.com/abstract=2128376

Loo EC; Evans CC; McKerchar MA, 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

Kirby D, 2010, 'The Future is Now', Social Studies of Science, 40, pp. 41 - 70, http://dx.doi.org/10.1177/0306312709338325

Evans C, 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

Evans C; Krever R, 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

Evans C, 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

McKerchar MA; Evans CC, 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

Evans CC; Krever R, 2009, 'Tax reviews in Australia: A short primer', Australian Tax Review, 38, pp. 4 - 11, https://ssrn.com/abstract=1436231

Evans CC; Krever R, 2009, 'Tax reviews in Australia: Before and After Henry', British Tax Review, 2009, pp. 339 - 351

Evans C, 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

Evans C, 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

Walpole M; Evans CC, 2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, 2008, pp. 205 - 227

Evans CC, 2008, 'Yearning for Earnout Certainty', The Tax Specialist, 11, pp. 294 - 308, http://search.informit.com.au/documentSummary;dn=200807744;res=IELAPA

Evans CC, 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

Evans CC, 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

Andrew B; Evans CC; Tran-Nam B, 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

Evans CC; Tran-Nam B; Andrew B, 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

Evans CC, 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

Evans C, 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

Evans C, 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

Evans C, 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

Evans C, 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

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