Select Publications
Books
2016, Green fiscal reform for a sustainable future: Reform, innovation and renewable energy, http://dx.doi.org/10.4337/9781786431196
,Book Chapters
2016, 'The impact of hydraulic fracturing on fresh water resources in the United States', in Stoianoff N; Kreiser L; Butcher B; Milne J; Ashiabor H (ed.), Market Instruments and the Protection of Natural Resources, Edward Elgar, Cheltenham UK, pp. 73 - 91, http://dx.doi.org/10.4337/9781786431219
,2015, 'Carbon tariffs and developing countries: the case for special and differential treatment', in Kreiser L; Andersen M; Olsen B; Speck S; Milne J; Ashiabor H (ed.), Carbon Pricing: Design, Experiences and Issues, Edward Elgar, United Kingdom, pp. 93 - 108, http://dx.doi.org/10.4337/9781785360237
,2015, 'Carbon tariffs and developing countries: The case for special and differential treatment', in Carbon Pricing: Design, Experiences and Issues, pp. 93 - 108, http://dx.doi.org/10.4337/9781785360237.00018
,2014, 'WTO open trade rules and domestic environmental protection policies: a balancing approach', in Kreiser L; Lee S; Ueta K; Milne J; Ashiabor H (ed.), Environmental Taxation and Green Fiscal Reform, Edward Elgar, United Kingdom, pp. 69 - 81, http://www.e-elgar.co.uk/bookentry_main.lasso?id=15930
,2013, 'Incentives for the use of natural gas powered vehicles in the United States, New Zealand and Australia', in Kreiser L; Duff D; Milne J; Ashiabor H (ed.), Market Based Instruments. National Experiences in Environmental Sustainability, Edward Elgar Publishing Limited, Great Britain, pp. 179 - 191
,2012, 'Lower carbon energy: the case of hydraulic fracturing for natural gas', in Kreiser L; Sterling AY; Herrera P; Milne J; Ashiabor H (ed.), Carbon Pricing, Growth and the Environment, Edward Elgar, United Kingdom and the United States, pp. 87 - 99
,2011, 'Australia's proposals to tax coal super profits: a cautionary tale for the environment', in Kreiser L; Sirisom J; Ashiabor H; Milne J (ed.), Environmental Taxation in China and Asia-Pacific, Edward Elgar Publishing Limited, United Kingdom, pp. 223 - 235, http://dx.doi.org/10.4337/9780857937766.00029
,2010, 'The Environmental Impact of Property Taxes on Urban Blight in the United States', in Soares CD; Milne JE; Ashiabor H; Kreiser L; Deketelaere K (ed.), Critical Issues in Environmental Taxation : international and comparative perspectives. Volume 8, edn. Original, Oxford University Press, Oxford, pp. 674 - 686
,2009, 'Chinese Trade and Border Tax Adjustments Based on Environmental Protection: The Impact of WTO Rules', in Critical Issues in International Environmental Taxation, CCH, Chicago, pp. 463 - 475
,2008, 'Tax Incentives for Ocean Wave Energy Development', in Critical Issues in Environmental Taxation, pp. 553 - 568
,2008, 'Tax strategies to deal with an environmental disaster', in Chalifour N (ed.), Critical issues in environmental taxation: International comparative perspectives, Oxford Uni Press, USA, pp. 937 - 947
,2007, 'Considerations against tax incentives for energy from open-loop biomass', in Deketelaere (ed.), Critical Issues in Environmental Taxation IV, Oxford University Press, Oxford, pp. 339 - 357
,2006, 'The use of environmental taxation incentives to encourage investment in solar power', in Critical Issues in Environment Taxation III, edn. III, Richmond, Richmond, UK, pp. 461 - 466
,2002, 'Proposed Tax Incentives for Alternative Fuel (Green) Vehicles', in Critical Issues in International Environmental Taxation, edn. 1, CCH, Chicago, pp. 543 - 550
,Edited Books
Butcher BW; Stoianoff N; Kreiser L; Milne J; Ashiabor H, (eds.), 2016, Green Fiscal Reform for a Sustainable Future, Edward Elgar, United Kingdom
Butcher BW; Stoianoff N; Kreiser L; Milne J; Ashiabor H, (eds.), 2016, Market Instruments and the Protection of Natural Resources, Edward Elgar, United Kingdom
Journal articles
2022, 'Coming to terms with public participation in decision making: Balancing clarity and impact in the Aarhus Convention', Review of European, Comparative and International Environmental Law, 31, pp. 210 - 221, http://dx.doi.org/10.1111/reel.12437
,2019, 'Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis', The Florida Tax Review, 2019, pp. 238 - 310, http://dx.doi.org/10.5744/ftr.2020.1004
,2016, 'Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 649 - 669, https://www.taxinstitute.com.au/tiausttaxforum/chinese-tax-policy-and-the-promotion-of-agricultural-cooperatives-and-environmental-protection
,2014, 'Chinese Cooperatives and Environmental Social Responsibility', The Chinese Economy, 47, pp. 63 - 80, http://dx.doi.org/10.2753/CES1097-1475470403
,2009, 'Premises occupancy models for franchised retails businesses in Australia: factors for consideration', Australian Property Law Journal, 17, pp. 143 - 177, https://ssrn.com/abstract=1476117
,2008, 'A market-based method of determining the capital revenue boundary: the tax treatment of depreciation', Australian Tax Forum Journal, 23, pp. 3 - 25, https://www.highbeam.com/doc/1G1-178337041.html
,2008, 'China's Olympian Challenge from the Environment: Motor Vehicles and the Role of Taxation', Asia Pacific Journal of Taxation, 12, pp. 81 - 92, http://hkjo.lib.hku.hk/archive/files/dfb3642aeac6a22a194b45c8214e1100.pdf
,2008, 'The market based capital revenue boundary and income tax payments', Australian Tax Forum Journal, 23, pp. 359 - 372, http://www.taxinstitute.com.au/australian-tax-forum/the-market-based-capital-revenue-boundary-and-income-tax-payments
,2007, 'Are Chinese Consumers Winners or Losers under WTO Membership?', Macquarie Journal of Business Law, 4, pp. 71 - 83, http://search.informit.com.au/documentSummary;dn=379733675265147;res=IELHSS
,2007, 'The market based boundary between capital account and revenue account transactions', International Tax Journal, 32, pp. 13 - 20, http://lawlib.wlu.edu/CLJC/index.aspx?mainid=537&issuedate=2/14/2007&id=&homepage=yes
,2006, 'Tax support for solar power: the view from down under', International Tax Journal, 32, pp. 29 - 33, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo32&div=20&g_sent=1&collection=journals
,2005, 'Lost in transition: Section 447A and the question of members' rights when a company transitions from voluntary administration to a creditors' voluntary liquidation', Insolvency Law Journal, 13, pp. 96 - 110, https://ssrn.com/abstract=870518
,2001, 'Narrowing the Gap between Tax Accounting and Financial Accounting: Australian Proposals for Change', International Tax Journal, 27, pp. 40 - 50
,1999, 'The year-2000 computer problem: Tax aspects of compliance costs', International Tax Journal, 25, pp. 45 - 58
,1998, 'Corporate dividend strategy in an integrated income tax environment', International Tax Journal, 24, pp. 53 - 59, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo24&div=10&g_sent=1&collection=journals
,1998, 'The taxation and management of environmental cleaning costs: A growing worldwide cancer', The Tax Magazine, pp. 29 - 34
,1997, 'Toward a more equitable tax treatment of employee fringe benefits: The Australian experience', International Tax Journal, 23, pp. 77 - 84, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo23&div=25&g_sent=1&collection=journals
,Conference Papers
2008, 'Franchisees retail premises occupancy models in Australia; the rights and the risks', in International Society of Franchising, Saint-Malo, France, presented at 22nd Annual International Society of Franchising Conference, Saint-Malo, France, 20 June 2008 - 21 June 2008, http://ssrn.com/abstract=1334336
,2007, 'What does WTO entry mean to Chinese Consumers?', in ALTA Conference 2006, Melbourne - Victoria University, pp. 1 - 13, presented at ALTA Conference 2006, Melbourne - Victoria University, 04 July 2007 - 07 July 2007
,2007, 'Tax Incentives for Ocean Wave Energy', in Tax Incentives for Ocean Wave Energy, 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, presented at 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, -
,2007, 'Using the Chinese Tax System to Achieve Cleaner Transportation,', in Using the Chinese Tax System to Achieve Cleaner Transportation,, 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, presented at 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,
,2005, 'Tax incentives & direct grants to encourage development of solar energy in Australia', in 17th Asian Conference on International Accounting Issues, 17th Asian Conference on International Accounting Issues, Wellington, New Zealand, pp. 1 - 9, presented at 17th Asian Conference on International Accounting Issues, Wellington, New Zealand, 20 November 2005 - 23 November 2005
,2005, 'The Case Against Tax Incentives for the Conversion of Open-Loop Biomass into Electricity, with', in The Case Against Tax Incentives for the Conversion of Open-Loop Biomass into Electricity, with, 6th Annual Global Conference on Environmental Taxation,, Leuven, Belgium,, presented at 6th Annual Global Conference on Environmental Taxation,, Leuven, Belgium,
,2003, 'Holding up the Sky: Protecting China`s Natural Environment', in 4th Annual Global Conference on Environmental Taxation Issues, 4th Annual Global Conference on Environmental Taxation Issues, Richmond, UK, presented at 4th Annual Global Conference on Environmental Taxation Issues, Richmond, UK, 05 June 2003 - 07 June 2003
,2003, 'Environmental taxes in China', in Kreiser L (ed.), 4th International Conference on Environmental Taxation Issues, 4th International Conference on Environmental Taxation Issues, Sydney, pp. 1 - 12, presented at 4th International Conference on Environmental Taxation Issues, Sydney
,2000, 'Narrowing the gap between tax accounting and financial accounting: Australian proposals for change', in 12th Asian-Pacific Conference on International Accounting, 12th Asian-Pacific Conference on International Accounting, Beijing, China, presented at 12th Asian-Pacific Conference on International Accounting, Beijing, China, 06 September 2000 - 09 September 2000
,1998, 'The year 2000 computer problem: Tax aspects of compliance costs', in >, >, presented at >
,Conference Presentations
2019, 'Environmental Taxes and company tax rates', presented at Australasian Tax Teachers Association Annual Conference, 16 January 2019 - 18 January 2019
,2018, 'Corporate Social Responsibility and environmental taxes', presented at 19th Global Conference on Environmental Taxation, Madrid, Spain, 26 September 2018 - 28 September 2018
,Conference Abstracts
2018, 'How do corporate tax rates affect corporate environmental social responsibility? A comparison of Australia and the U.S.', in Environmental Tax Conference, Madrid, Spain, presented at Environmental Tax Conference, Madrid, Spain, 25 September 2018 - 28 September 2018
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