By Emeritus Professor Chris Evans

Journal articles

Tran-Nam B; Ferry F; Evans C, 2023, 'Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium Enterprises in Emerging Economies', Journal of Tax Administration, 8, pp. 6 - 44, http://jota.website/index.php/JoTA/article/view/311

Monageng N; Evans C; Steyn T, 2022, 'The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study', eJournal of Tax Research, 20, pp. 22 - 47, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2022-volume-20-number-1/2022-11-Volume20-No1-P22.pdf

Schoeman AHA; Evans CC; Du Preez H, 2022, 'To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa', Meditari Accountancy Research, 30, pp. 213 - 236, http://dx.doi.org/10.1108/MEDAR-05-2021-1309

Zu Y; Evans C; Krever R, 2020, 'The VAT Compliance Burden in the UK: A Comparative Assessment', British Tax Review, 2020, pp. 354 - 377, https://uk.westlaw.com/Document/I40E00C70DC9E11EAAF2BAACC139AE008/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa50000017aadaf18231fa3d560%3Fppcid%3Da7cb339e8c454e0f8ba8d37aa549262b%26Nav%3DUK-JOURNALS-PUBLICATION%26fragmentIdentifier%3DI40E00C70DC9E11EAAF2BAACC139AE008%26parentRank%3D0%26startIndex%3D1%26contextData%3D%2528sc.Default%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=e8ef96a19aa1abb2c6e5a6d9c1bb0206&list=UK-JOURNALS-PUBLICATION&rank=8&sessionScopeId=12469540579e92a04ec015f33285ecbaa3138d75f43b449e998e156da065b418&ppcid=a7cb339e8c454e0f8ba8d37aa549262b&originationContext=Search%20Result&transitionType=SearchItem&contextData=(sc.Default)&comp=wluk

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', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407

Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, 17, pp. 134 - 167, http://classic.austlii.edu.au/au/journals/eJlTaxR/2020/1.html

Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT Compliance Burden: A Cross-Country Assessment', International VAT Monitor, 2020, pp. 84 - 93

Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT compliance burden: A cross-country assessment', International VAT Monitor, 31, http://dx.doi.org/10.59403/7pcmhd

Evans C, 2019, 'The compliance costs of taxing capital gains: Implications for New Zealand', New Zealand Journal of Taxation Law and Policy, 25, pp. 381 - 408

Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, 48, pp. 100 - 116, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I21724460c4cc11e98d34858489f4be61&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1

Highfield R; Evans C; Walpole M, 2019, 'The development and testing of a diagnostic tool for assessing VAT compliance costs: Pilot study findings', eJournal of Tax Research, 16, pp. 620 - 654

Minas J; Lim Y; Evans C, 2018, 'The impact of tax rate changes on capital gains realisations: evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 33, pp. 635 - 666

Rosid A; Evans C; Tran-Nam B, 2018, 'Perceptions of Corruption and Tax Compliance Behaviour: Policy Implications for Developing Countries', Bulletin of Indonesian Economic Studies, http://dx.doi.org/10.1080/00074918.2017.1364349

Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', E-Journal of Tax Research, 15, pp. 243 - 261

Evans C; Krever R, 2017, 'Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand', New Zealand Journal of Taxation Law and Policy, 23, pp. 486 - 515

Evans C; Krever R; Alm J, 2017, 'TAX AND CORRUPTION: A GLOBAL PERSPECTIVE', JOURNAL OF TAX ADMINISTRATION, 3, pp. 124 - 127

Evans C, 2017, 'The complex and critical relationship between tax and corruption', eJournal of Tax Research, 15, pp. 140 - 143

Smulders S; Evans C, 2017, 'Mitigating VAT compliance costs – A developing country perspective', Australian Tax Forum: a journal of taxation policy, law and reform, 32, pp. 283 - 316

Highfield R; Walpole M; Evans C, 2017, 'A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs', International VAT Monitor, 28, pp. 228 - 239

Sherwood J; Evans C; Tran-Nam B, 2017, 'The Office of Tax Simplification: The Way Forward', British Tax Review, 2017, pp. 249 - 268

Evans CC; Lignier P; Tran-Nam B, 2016, 'The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis', Canadian Tax Journal, 64, pp. 751 - 793

Tran-Nam B; Arifin R; Evans CC, 2016, 'Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour? Evidence from Indonesia', eJournal of Tax Research, 14, pp. 387 - 426, https://www.business.unsw.edu.au/research/research-journals/atax-journal/current-issue

Tran-Nam B; Evans CC; Krever R; Lignier P, 2016, 'Managing Tax Complexity: The State of Play after Henry', Economic Papers: a journal of applied economics and policy, 35, pp. 347 - 358, http://dx.doi.org/10.1111/1759-3441.12152

Tran-Nam B; Lignier P; Evans CC, 2016, 'The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 455 - 478, http://www.taxinstitute.com.au/tiausttaxforum/the-impact-of-recent-tax-changes-on-tax-complexity-and-compliance-costs-the-tax-practitioners-perspective

Evans C; Cooper G, 2016, 'A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia', Australian Tax Review, 45, pp. 108 - 120

Evans C; Minas J; Lim Y, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 735 - 761, http://search.informit.com.au/documentSummary;dn=703436061355297;res=IELAPA

Evans C; Pinto D; Sadiq K, 2015, 'AUSTRALIA'S TAX SYSTEM: AN INSTITUTION IN DECAY?', AUSTRALIAN TAX REVIEW, 44, pp. 207 - 208, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000364772800001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Evans C; Pinto D; Sadiq K, 2015, 'TIME FOR ANOTHER TAX RETHINK?', AUSTRALIAN TAX REVIEW, 44, pp. 139 - 140, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000364771800001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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

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