By Emeritus Professor Chris Evans

Journal articles

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

Tran-Nam B; Evans CC; Andrew B; Addison G; Drum P, 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

Evans CC; Andrew B, 2006, 'Reform of the Australian Personal Tax System', Asia Pacific Journal of Taxation, 9, pp. 46 - 55

Evans C, 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

Evans C, 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

Evans CC, 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

Evans CC, 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

Evans CC; Carlon SA; Massey D, 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

Evans CC, 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

Evans CC, 2004, 'Diminishing Returns: The case for reduced annual filing for personal income taxpayers in Australia', Australian Tax Review, 33, pp. 168 - 181

Evans CC, 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

Evans CC; Wallace MJ, 2003, 'Capital Gains Taxation in Australia: Recent Developments Affecting the Corporate Sector', Bulletin for International Taxation, 57, pp. 358 - 367

Evans CC, 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

Evans CC; Tran-Nam B; Jordan B, 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

Evans CC, 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

Tran-Nam B; Evans CC, 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

Evans CC, 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

Evans CC, 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

Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, 5, pp. 1 - 7

Tran-Nam B; Evans CC; Ritchie KA; Walpole M, 2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, 53, pp. 229 - 252

Evans CC, 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

Evans CC, 2000, 'The Operating Costs of Taxing Capital Gains: A Conspectus', Bulletin for International Taxation, 54, pp. 357 - 365

Evans CC; Sandford C, 1999, 'Capital Gains Tax - The Unprincipled Tax', British Tax Review Journal, 1999, pp. 387 - 405

Walpole M; Evans CC; Ritchie KA; Tran-Nam B, 1999, 'Taxation Compliance Costs: Some Lessons From Down-Under', British Tax Review Journal, 1999, pp. 244 - 271

Evans CC; Walpole M, 1997, 'The Hidden Costs of a GST: An International Perspective', Policy, 12, pp. 3 - 10, http://search.informit.com.au/documentSummary;dn=970807837;res=IELAPA

Evans CC; Walpole M, 1996, 'Compliance costs and taxation impact statements', Australian Tax Forum Journal, 13, pp. 227 - 275, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum13&div=18&g_sent=1&collection=journals

Edwards TK, 1980, 'THE DELICATE BALANCE', Southern Medical Journal, 73, pp. 1430 - 1432, http://dx.doi.org/10.1097/00007611-198011000-00002

Conference Papers

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', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020

Kayis-Kumar A; Mellor P; Evans C, 2019, 'Tax deductions in a changing world: Policy options for dealing with the costs of tax advice', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019

Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', Bournemouth University UK, presented at Tax Research Network, Bournemouth University UK, 05 September 2017 - 06 September 2017, http://dx.doi.org/10.26190/unsworks/26892

Rosid A; Evans C; Tran-Nam B, 2017, 'Perceptions of corruption and tax compliance: Policy implications for developing countries', Sydney, Australia, presented at Tax and Corruption Symposium, Sydney, Australia, 12 April 2017 - 13 April 2017

Lim Y; Brown R; Evans C, 2016, 'The impact of corporate tax avoidance upon debt financing within a full dividend imputation system: Evidence from Australia', in The impact of corporate tax avoidance upon debt financing within a full dividend imputation system: Evidence from Australia, Twenty-Eighth Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, U.S.A., presented at Twenty-Eighth Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, U.S.A., 06 November 2016 - 09 November 2016

Smulders S; Evans C, 2016, 'Mitigating VAT compliance costs – A developing country perspective', in Mitigating VAT compliance costs – A developing country perspective, VAT in Developing Countries: Policy, Law and Practice Symposium, Pretoria, South Africa, presented at VAT in Developing Countries: Policy, Law and Practice Symposium, Pretoria, South Africa, 20 October 2016 - 22 October 2016

Lim Y; Evans C; Minas J, 2016, 'The impact of tax rate changes on capital gain realisations: Evidence from Australia', New York, presented at American Accounting Association Conference, New York, 08 August 2016 - 10 August 2016

Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016

Evans C, 2016, 'Improving tax compliance in a globalised world: Tax compliance in Australia', in Improving tax compliance in a globalised world: Tax compliance in Australia, Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center, Rust, Austria, presented at Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center, Rust, Austria, 29 June 2016 - 01 July 2016

Lim Y; Minas J; Evans C, 2016, 'Alternatives to the 50 per cent CGT discount', Sydney, presented at Australasian Tax Teachers Association conference, Sydney, 20 January 2016 - 22 January 2016

Brown R; Evans C; Lim Y, 2015, 'The impact of corporate tax avoidance within a full dividend imputation system: Evidence from Australia', Said Business School, Oxford University, presented at Oxford Centre for Business Taxation Doctoral Colloquium, Said Business School, Oxford University, 29 September 2015 - 30 September 2015

Evans CC, 2012, 'Settlements and the exercise of discretion: The case of Australia', in Settlements and the exercise of discretion: The case of Australia, HMRC and the Taxpayer Conference, Institute for Fiscal Studies, Cambridge, England, presented at HMRC and the Taxpayer Conference, Institute for Fiscal Studies, Cambridge, England, 14 September 2012 - 15 September 2012

Conference Proceedings (Editor of)

Evans CC, (ed.), 1998, 'ATAX conference - The new CGT TLIP provisions', Sydney, presented at ATAX conference - The new CGT TLIP provisions, Sydney, 14 May 1998

Evans CC, (ed.), 1997, 'Capital Gains Tax-Planning for the 21st Century', Sydney, presented at Capital Gains Tax-Planning for the 21st Century, Sydney, 31 July 1997

Conference Presentations

Evans CC, 2012, 'The role of reviews in the policy making process', presented at Structures, Processes and Governance in Tax Policy-Making: an initial report, Oxford, England, 08 March 2012 - 09 March 2012

Reports

Highfield R; Evans C; Tran-Nam B; Walpole M, 2019, Diagnosing the VAT compliance burden: A cross country comparison, UNSW, Sydney, http://dx.doi.org/10.26190/5de04d9259dc1

Evans C, 2019, The compliance costs of taxing capital gains, New Zealand Treasury, Wellington

Curatorial Outputs

Preston M, 2012, The future is known, exhibited at: Firstdraft DEPOT; Sydney, Australia, The future is known, http://firstdraftgallery.com/blog/2012/02/the-future-is-known-depot-5-8pm-saturday-25th-feb/

Theses / Dissertations

Evans CC, 2003, The Operating Costs of Taxing the Capital Gains of Individuals: A Comparative Study of Australia and the UK, with particular reference to the compliance costs of certain tax design features

Working Papers

Brown R; Lim Y; Evans C, 2018, ‘The impact of a change in a full dividend imputation system on corporate tax avoidance’, http://dx.doi.org

Creative Works (non-textual)

Bassett B, 1998, Delicate ballance

Media

Kayis-Kumar A; Evans C; Lim Y, 2020, Yes, some millionaires pay no tax, but crimping deductions mightn’t help,

Kayis-Kumar A; Lim Y; Evans C, 2020, Should there be a cap on tax advice deductions?,

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