By Emeritus Professor Chris Evans

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?

Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance, https://www.austaxpolicy.com/the-impact-of-full-franking-credit-refundability-on-corporate-tax-avoidance/

Minas J; Lim Y; Evans C, 2019, Do tax rate changes have an impact on capital gains realisations? Evidence from Australia

Preprints

Highfield R; Evans CC; Tran-Nam B; Walpole M, Diagnosing the VAT Compliance Burden: A Cross-Country Assessment, http://dx.doi.org/10.2139/ssrn.3726376

Rosid A; Evans CC; Tran-Nam B, Perceptions of Corruption and Tax Non-Compliance Behaviour: Policy Implications for Developing Countries, http://dx.doi.org/10.2139/ssrn.3317994

Evans CC; Tran-Nam B; Zakowska H, Standard Business Reporting: Short Term Pain for Long Term Gain?, http://dx.doi.org/10.2139/ssrn.3727079

McKerchar MA; Evans CC, Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities, http://dx.doi.org/10.2139/ssrn.1415164

Lignier P; Evans C; Tran-Nam B, Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector, http://dx.doi.org/10.2139/ssrn.2479153

Evans CC; Highfield R; Tran-Nam B, The Strengths and Weaknesses of The World Bank's B-READY Tool For Evaluating the Ease of Business Tax Compliance, http://dx.doi.org/10.2139/ssrn.5273627

Schoeman AAH; Evans CC; du Preez H, To Register or not to Register for Value-Added Tax? How Tax Rate Changes Can Influence the Decisions of Small Businesses in South Africa, http://dx.doi.org/10.2139/ssrn.4219831

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