GST, GST compliance costs, taxation compliance costs, taxation of Trusts, Tax Reform, taxation law, stamp duty, taxation of intangibles, goodwill, costs of tax dispute resolution, small business and tax, tax administration, red tape
Field of Research (FoR)
Michael Walpole is Head of School in Tax and Business Law. Michael’s research interests include tax transfer pricing and GST/VAT and he has worked at the OECD on several VAT topics. Michael’s PhD thesis was on the taxation of goodwill and he has undertaken a number of research projects on the taxation of intangible property. He also researches aspects of tax administration and costs of tax compliance as well as the ethics of tax...view more
Michael Walpole is Head of School in Tax and Business Law. Michael’s research interests include tax transfer pricing and GST/VAT and he has worked at the OECD on several VAT topics. Michael’s PhD thesis was on the taxation of goodwill and he has undertaken a number of research projects on the taxation of intangible property. He also researches aspects of tax administration and costs of tax compliance as well as the ethics of tax practice.
Michael joined Atax in 1994 from an overseas academic position. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner (solicitor and barrister). He has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA.
Michael has authored and co-authored several books including "Proposals for the Reform of the Taxation of Goodwill", "Understanding Taxation Law" and "Compliance Cost Control". Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is editor of the Australian Tax Forum (and previously of eJTR and Australian Tax Review) and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs, and taxation of goodwill.
Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. In 2010 and 2012, he was engaged in a project at the Centre for Business Tax to study the role of tax in choices made by large companies when locating valuable intangible property.
In 2012, Michael was also a Visiting Professor in the Centre for Tax Policy and Administration at the OECD in Paris. While at the OECD, Michael worked on research projects related to VAT and to tax compliance costs. He continues to participate in OECD projects as a member of the Technical Advisory Group to OECD Working Party 9 on indirect taxes.
$164,539 – Australian Research Council Discovery Grant – “Winners and losers: Examining tax justice in tax disputes in Australia” (with B Tran-Nam CI) 2015
$10,000 – Institute of Chartered Accountants – “A Review of the Taxation of Sovereign Wealth Funds” (with R Deutsch) – 2012
$10,000 – Australasian Institute of Judicial Administration – “The effect of court and tribunal costs on decision-making by entities considering appealing against an Australian Tax Office decision” (with B Tran-Nam) – 2011
BA, LLB (Natal); PhD (UNSW)
ATTA Hill Medal; UNSW Business School Postgraduate Supervision Award.
My Research Activities
Michael is currently involved in and ARC funded project on the costs of tax dispute resolution; a project on tax compliance costs on a global scale; and various research projects associated with the UNSW Tax Clinic.
My Research Supervision
Areas of supervision
Taxation administration; goodwill; tax compliance; GST and VAT.
OECD Working Party 9 TAG
ATTA - former President
Society of Legal Scholars – United Kingdom
Editor Australia Tax Forum
Former co-editor Australian Tax Review and electronic Journal of Tax Research
ATO Goods and Services Tax Stewardship Committee
Queensland Treasury State Revenue Tax Rulings Committee
TABL5538 Taxplanning and Anti-avoidance; TABL5523 GST Law