By Professor Binh Tran-Nam

Book Chapters

Tran-Nam B; Blissenden MW, 2001, 'Compliance costs of tax dispute resolution in Australia: an exploratory study', in Tax administration in the 21st Century, Prospect Media, St Leonards, NSW, pp. 287 - 302

Tran-Nam B, 2001, 'Tax compliance costs methodology - a research agenda for the future.', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 51 - 68

Tran-Nam B, 1998, 'Introduction and summary', in Tax reform and the GST: an international perspective, Prospect Media, St Leonards, NSW, pp. 1 - 9

Evans CC; Ritchie KA; Tran-Nam B; Walpole M, 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

Edited Books

Abdellatif M; Tran-Nam B; Ranga M; Hodzic S, (eds.), 2022, Government Incentives for Innovation and Entrepreneurship: An International Experience, Springer Nature, Heidelberg

Tran-Nam B; Tawada M; Okawa M, (eds.), 2018, Recent Developments in Normative Trade Theory and Welfare Economics, Springer, Singapore, http://dx.doi.org/10.1007/987-981-10-8615-1

Journal articles

Tran-Nam B; Hughlene B; Stewart K, 2024, 'Tax Administrators’ Perception of Australian Large Business Complexity', Australian Tax Forum: a journal of taxation policy, law and reform, 39

Lai D-H; Le T-H; Tran-Nam B, 2024, 'Effectiveness of the lockdown policy in Vietnam during the COVID-19 pandemic', Global Health Economics and Sustainability, pp. 1 - 14, http://dx.doi.org/10.36922/ghes.3423

Tran-Nam B; Stoianoff N; Michael W, 2024, 'A Preliminary Analysis of Australian Income Tax Measures relating to Environmental Protection', Australian Tax Review, 53, pp. 55 - 73

Tran-Nam B; Abdellatif M, 2023, 'Assessing VAT Compliance Burden in Gulf Cooperation Council Countries', eJournal of Tax Research, 21, pp. 301 - 322, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/23-12-14.2-eJTR-21(2)-compilation-final.pdf

Walpole M; Tran-Nam B; Joseph S-A, 2023, 'Alternative Tax Dispute Resolution: Perspectives from ATO Officers', Australian Tax Review, 52, pp. 211 - 229, https://anzlaw.thomsonreuters.com/Document/Ica784211aed511eeb09b8c528a5effac/View/FullText.html?transitionType=Default&contextData=(sc.Default)&VR=3.0&RS=cblt1.0

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

Tran-Nam B; Walpole M; Mellor P, 2023, 'Tax Justice and Equity in Australia in the Post-pandemic Environment', New Zealand Journal of Taxation Law and Policy, 29, https://www.westlaw.com/Document/If5397edeb12b11ee8921fbef1a541940/View/FullText.html?transitionType=Default&contextData=(sc.Default)&VR=3.0&RS=cblt1.0

Le-Van C; Tran-Nam B, 2023, 'Comparing the Harrod-Domar, Solow and Ramsey growth models and their implications for economic policies', Fulbright Review of Economics and Policy, 3, pp. 167 - 183, http://dx.doi.org/10.1108/frep-06-2023-0022

Tran-Nam B; Le-Van C; Pham-Hoang V; Le T-H, 2023, 'Editorial: Overview of the current issue', Fulbright Review of Economics and Policy, 3, pp. 77 - 86, http://dx.doi.org/10.1108/frep-11-2023-074

Tran-Nam B, 2023, 'Kantian–Nashian interaction and petty tax corruption in developing countries', Fulbright Review of Economics and Policy, 3, pp. 244 - 261, http://dx.doi.org/10.1108/frep-05-2023-0018

Tran-Nam B; Walpole M, 2023, 'An Introduction to the Special Issue on Tax Dispute Resolution', Australian Tax Review, 52, pp. 207 - 210, https://search.informit.org/toc/austaxrev/52/4

Dao TL; Le TH; Tran-Nam B, 2023, 'IMPACTS OF LOAN SUPPORT POLICY ON FARM INCOME IN VIETNAM', Journal of Economic Development, 48, pp. 53 - 81, http://dx.doi.org/10.35866/caujed.2023.48.2.003

Tran-Nam B; Tawada M, 2023, 'Overview of the Special Issue in Honour of Professor Murray C. Kemp', Foreign Trade Review, 58, pp. 7 - 14, http://dx.doi.org/10.1177/00157325221129725

Tran-Nam B; Le TH, 2022, 'Potential Tax Ratio, Tax Effort and Tax Inefficiency in the OECD: An Empirical Study Using the Stochastic Tax Frontier Model', Australian Tax Forum: a journal of taxation policy, law and reform, 37, pp. 131 - 164

Tran-Nam B; Abdellatif M, 2022, 'The Tax Treatment of Small and Medium Enterprises in Developed and Developing Countries: A Comparative Analysis of Australia and Egypt', New Zealand Journal of Tax Law and Policy, 28, pp. 73 - 93

Tran-Nam B; Le-Van C; Nguyen N-A, 2021, 'A critical examination of policy objectives and instruments for a sustainable and inclusive post-pandemic recovery', Fulbright Review of Economics and Policy, 1, pp. 140 - 157, http://dx.doi.org/10.1108/frep-09-2021-0053

Tran-Nam B; Nguyen V; Nguyen V; Nguyen-Cuu D; Nguyen VTT; Ngoc P; Ngo T, 2021, 'The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam', Advances in Taxation, 29

Pham VT; Tran-Nam B, 2021, 'Estimating unit cost of public university education in Vietnam', Educational Research for Policy and Practice, 20, pp. 279 - 305, http://dx.doi.org/10.1007/s10671-020-09280-8

Abdellatif MM; Tran-Nam B; Ramdani B, 2021, 'THE SIMPLIFIED TAX REGIME FOR MICRO AND SMALL ENTERPRISES IN EGYPT: AN ANALYSIS OF THE THEORETICAL AND IMPLEMENTATION ISSUES', Journal of the Australasian Tax Teachers Association, 16, pp. 38 - 63

Tran-Nam B; Doan HQ; Vu NH; Nguyen NA, 2021, 'Effects of Tax Administration Corruption on Innovation Inputs and Outputs: Evidence from Small and Medium Enterprises in Vietnam', Empirical Economics: a quarterly journal of the Institute for Advanced Studies, Vienna, http://dx.doi.org/10.1007/s00181-021-02072-w

Tran-Nam B; Wu H, 2021, 'Estimating Aggregate Tax Compliance Cots: A Bivariate State Space Approach', Australian Tax Forum: a journal of taxation policy, law and reform, 36

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

Le TH; Nguyen CP; Su TD; Tran-Nam B, 2020, 'The Kuznets curve for export diversification and income inequality: Evidence from a global sample', Economic Analysis and Policy, 65, pp. 21 - 39, http://dx.doi.org/10.1016/j.eap.2019.11.004

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

Quang HL; Tran-Nam B, 2019, 'Qualification mismatch in the labor market and the impact on earnings: evidence from Vietnam', Journal of Economics and Development, 21, pp. 223 - 233, http://dx.doi.org/10.1108/JED-09-2019-0032

Tran-Nam B; Nguyen-Phuong L; Nguyen TPN, 2019, 'Determinants of Level of Taxation: An Empirical Study of OECD Countries from 2006 to 2016', Australian Tax Forum: a journal of taxation policy, law and reform, 34, pp. 742 - 765

Taylor J; Tran-Nam B, 2019, 'Editorial', eJournal of Tax Research, 16, pp. 266 - 268

Tran-Nam B; Nguyen Phuong L, 2019, 'The Impact of Tax Rate, Compliance Burden and Corruption Control on Tax Ratio: Evidence from Emerging Asian Countries from 2004 to 2015', New Zealand Journal of Tax Law and Policy, 25, pp. 285 - 307

Le, T.H. ; Tran-Nam B, 2018, 'The Impact of the HaiyangShiyou 981 Event on Vietnam’s Stock Markets', Journal of Emerging Market Finance, https://journals.sagepub.com/doi/abs/10.1177/0972652718798215

Frazer L; Buchan J; Weaven S; Tran-Nam B; Grace A, 2018, 'Pre-Contractual Due Diligence by Franchisees and Independent Small Business Buyers', Australian Business Law Review, 46, pp. 157 - 177, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I4e047e0abd0a11e898719c83364b0845&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1

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

Le T-H; Tran-Nam B, 2018, 'Trade Liberalization, Financial Modernization and Economic Development: An Empirical Study of Selected Asia-Pacific Countries', Research in Economics, http://dx.doi.org/10.1016/j.rie.2017.03.001

Tran-Nam B; Walpole M, 2018, 'Effective Access to Independent Tax Dispute Resolution in Australia: The Tax Adviser’s Perspective', Australian Tax Review, 47

Le T-H; Tran-Nam B, 2018, 'Relative Costs and FDI: Why Did Vietnam Forge So Far Ahead', Economic Analysis and Policy, 59, pp. 1 - 13, http://dx.doi.org/10.1016/j.eap.2018.02.004

Phan, H.D. ; Jaoshi, M. ; Tran-Nam B, 2018, 'History of Accounting Standard Setting in an Emerging Transition Economy: The Case of Vietnam', Accounting History, http://dx.doi.org/10.1177/1032373217745672

Taylor J; Tran-Nam B, 2018, 'Editorial', eJournal of Tax Research, 16, pp. 1

Santhariah A; Tran-Nam B; Boccabella D; Rametse N, 2018, 'The implementation of the goods and services tax in Malaysia: Potential issues perceived by business taxpayers', Journal of the Australasian Tax Teachers Association, 13, pp. 351 - 397

Tran-Nam B; Nguyen NA; Doan QH, 2017, 'Tax Corruption and Private Sector Development in Vietnam', eJournal of Tax Research, 15, pp. 290 - 311

Abdellatif M; Eid AG; Tran-Nam B, 2017, 'Oil Prices Fluctuations and the Need for Tax Policy Reform in the State of Qatar', Bulletin for International Taxation, 71, https://online.ibfd.org/kbase/index.jsp#topic=doc&url=/linkresolver/static/bit_2017_12_qa_1

Datt KH; Nienaber G; Tran-Nam B, 2017, 'GST/VAT GENERAL ANTI-AVOIDANCE APPROACHES: SOME PRELIMINARY FINDINGS FROM A COMPARATIVE STUDY OF AUSTRALIA AND SOUTH AFRICA', Australian Tax Forum: a journal of taxation policy, law and reform, 32, pp. 377 - 398, https://www.taxinstitute.com.au/

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

Tran-Nam B; Abdellatif KM, 2017, 'Tax Policy Challenges in An Era of Political Transition: The Case of Egypt', eJournal of Tax Research, 14, pp. 683 - 706, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/Abdellatif_Tran-Nam_Tax_policy_challenges.pdf

Wu H; Tran-Nam B, 2017, 'Estimating Aggregate Tax Compliance Costs: A New Approach Using a State Space Model', Australian Tax Forum: a journal of taxation policy, law and reform, 32, pp. 197 - 223, https://www.taxinstitute.com.au/tiausttaxforum/estimating-aggregate-tax-compliance-costs-a-new-approach-using-a-state-space-model

Tran-Nam B, 2017, 'Decomposing the Gains from Trade in the Presence of Time-consuming Consumption', International Journal of Development and Conflict, 7, pp. 1 - 11, http://www.ijdc.org.in/uploads/1/7/5/7/17570463/june2017art1v1.pdf

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