Select Publications
Book Chapters
2022, 'Introduction: New Frontiers for Tax in the Digital Age', in , pp. 1 - 18, http://dx.doi.org/10.4324/9781003196020-1
,2022, 'The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place', in Innovation, Technology and Knowledge Management, pp. 39 - 60, http://dx.doi.org/10.1007/978-3-031-10119-9_3
,2021, 'Counting the costs of VAT compliance', in van Brederode R (ed.), Virtues and Fallacies of VAT: An Evaluation after 50 Years, Kluwer Law International BV, The Netherlands, pp. 125 - 150
,2021, 'The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in south africa: A field experiment', in Advances in Taxation, pp. 65 - 88, http://dx.doi.org/10.1108/S1058-749720210000029004
,2019, 'Introduction', in Evans C; Franzsen R; Stack E (ed.), Tax Simplification: An African Perspective, Pretoria University Law Press, Pretoria, pp. 1 - 7, https://www.pulp.up.ac.za/edited-collections/tax-simplification-an-african-perspective
,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
,2018, 'General report', in IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD., IBFD, The Netherlands, pp. 3 - 38
,2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192
,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
,2012, 'The Delphi Technique', in Oats L (ed.), Taxation A fieldwork Research handbook, Routledge, Abingdon, pp. 228 - 241
,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, IBFD, Amsterdam, pp. 121 - 148, http://www.ibfd.org/IBFD-Products/Delicate-Balance-Tax-Discretion-and-Rule-Law
,2010, 'Controlling tax complexity: rhetoric or reality', in Evans C; Krever R; Mellor P (ed.), Australia’s Future Tax System: The Prospects after Henry, Thomson Reuters, Pyrmont, N.S.W., pp. 439 - 463
,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, Oxford University Press, Oxford, pp. 78 - 89
,2009, 'Containing Tax Avoidance: Anti-Avoidance Strategies', in Krever R; Head J (ed.), Tax Reform in the 21st Century, Kluwer Law International, Amsterdam, pp. 529 - 560
,2009, 'Tax Reviews: A Short Primer on Successes, Failures and Prospects', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, Thomson Reuters, Sydney, pp. 3 - 13
,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, Kluwer Law International, The Netherlands, pp. 447 - 468
,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, Oxford University Centre for Business Taxation, Oxford, pp. 37 - 46
,2006, 'Ten million reasons for personal tax reform in Australia', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 377 - 394
,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, Fiscal Publications, Birmingham, pp. 208 - 220
,2003, 'Tax Compliance Issues for Small Business in Australia', in Taxing Small Business: Developing Good Tax Policies, ATRF, Sydney, pp. 147 - 181
,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, American Accounting Association, Florida, USA., pp. 119 - 132
,2001, 'State of the art and future directions', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 409 - 417
,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, Prospect Media, St Leonards, NSW, pp. 159 - 177
,1998, 'Taxation compliance costs: Some recent empirical work and international comparisons', in Tax administration: Facing the challenges of the future, Prospect Media, St Leonards, NSW, pp. 177 - 194
,1997, 'Capital Gains Tax Changes', in Tax Catch-Ups, Prospect Media, St Leonards, NSW, pp. 18 - 39
,1997, 'Property-The Family Home', in Commercial Law Series, Computer Law Services Pty, Sydney
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