Select Publications
Books
2021, AUSTRALIAN INTERNATIONAL INCOME TAXATION: Policy, Principles and Practice, Thomson Reuters (Professional) Australia Ltd, Pyrmont NSW
,2018, Undestanding Taxation Law 2018, Lexis Nexis, Sydney
,2017, Understanding Taxation Law 2017, Reed International Books Australia Pty Ltd, Sydney
,2016, Understanding Taxation Law 2016, Reed International Books Australia Pty Ltd, Sydney NSW
,2015, Understanding Taxation Law 2015, Reed International Books Pty Ltd, Sydney
,2012, Understanding Taxation Law 2012, Reed International Books Australia Pty Limited, Australia
,2011, Understanding Taxation Law 2012, Reed International Books Australia Pty Limited, Australia
,2009, Proposals for the reform of taxation of goodwill in Australia, Australian Tax Research Foundation, Sydney
,, 2008, Tax Administration: Safe Harbours and New Horizons, Walpole M; Evans CC, (ed.), Fiscal Publications, Birmingham, UK
, 2006, Further Global Challenges in Tax Administration, McKerchar MA; Walpole M, (ed.), Fiscal Publications, Birmingham
, 2005, Further Global Challenges in Tax Administration, Walpole M; Fisher RK, (ed.), Fiscal Publications, Birmingham
2004, Understanding Taxation Law: An Interactive Approach (2nd Ed), LexisNexis, Sydney
,, 2003, Tax Administration: Current Issues and Future Developments, Walpole M; Fisher RK, (ed.), Timebase, Sydney
2002, Understanding Taxation Law: An Interactive Approach, LexisNexis, Sydney
,, 2001, Tax administration in the 21st Century, Walpole M; Evans CC, (ed.), Prospect Media, St Leonards, NSW
1999, Compliance Cost Control: A Review of Tax Impact Statements in the OECD Australian Tax Research Foundation Research Study No 27, Australian Tax Research Foundation, Sydney
,1997, A Report into Taxpayer Costs of Compliance, AGPS, Canberra
,Book Chapters
2023, 'The Holy Grail of International Consistency in VAT Administration', in Xu Y (ed.), VAT in the Digital Era: Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 329 - 354, http://dx.doi.org/10.1093/oso/9780198888307.003.0015
,2023, 'Rationale: tax and the poverty interface', in Lawton A (ed.), International Handbook on Clinical Tax Education, pp. 47 - 58, http://dx.doi.org/10.14296/grch4849
,2021, 'The Australian Experience of GAAR - Not a Silver Bullet, But a Bullet Nonetheless', in Butani M; Jain T (ed.), General Anti-Avoidance Rules: The Final Tax Frontier?, Thomson Reuters, pp. 1059 - 1088
,2021, 'International Tax Avoidance', in AUSTRALIAN INTERNATIONAL INCOME TAXATION., Thomson Reuters, Sydney, pp. 267 - 335, https://legal.thomsonreuters.com.au/australian-international-income-taxation/productdetail/127083
,2020, 'Trends in Tax Administration', in Loutzenhiser G; de la Feria R (ed.), The Dynamics of Taxation Essays in Honour of Judith Freedman, Hart Publishing, Oxford, UK, https://www.bloomsburyprofessional.com/uk/the-dynamics-of-taxation-9781509929092/
,2020, 'Ethical standards for tax advisers', in van Brederode RF (ed.), Ethics and Taxation, Springer, USA, pp. 233 - 246, http://dx.doi.org/10.1007/978-981-15-0089-3
,2019, 'Ethical standards for tax advisers', in Ethics and Taxation, pp. 233 - 247, http://dx.doi.org/10.1007/978-981-15-0089-3_10
,2017, 'Conclusion and What the Future Portends', in Sim S; Soo M-J (ed.), Asian Voices: BEPS and Beyond, IBFD, Amsterdam, pp. 653 - 662
,2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192
,2011, 'Light in the GST refund tunnel: is that an exit or is that a train?', in Peacock C (ed.), GST in Australia: Looking Forward from the First Decade, Thomson Reuters, Sydney, pp. 409 - 423
,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
,2009, 'Capital Gains Tax', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
,2009, 'Goods and services tax', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW, pp. 1104 - 1142
,2009, 'International Aspects', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
,2009, 'Introduction', in Understanding Taxation Law, pp. 1 - 33
,2009, 'Sharing the magic pudding - An Australian approach to allocation of taxing rights under VAT', in Lang M; Melz P; Kristoffersson E (ed.), Value Added Tax and Direct Taxation - Similarities and Differences, IBFD, Amsterdam
,2009, 'Structure of the Acts and the Income Concept', in Understanding Taxation Law, pp. 34 - 83
,2009, 'Tax Administration', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW, pp. 983 - 1017
,2009, 'Taxation Of Companies', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
,2009, 'Taxation of Intangibles', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, Thomson Reuters, Sydney, pp. 377 - 392
,2009, 'Taxation Of Shareholders', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
,2009, 'The Australian Taxpayers Charter: a review of unchartered waters', in Thiel SV (ed.), The Confederation Fiscale Europeenne 50th Anniversary Edition, Confederation Fiscale Europeene, Belgium, pp. 265 - 275
,2008, 'Tax Administration', in , pp. 983 - 1016
,2006, 'Australia', in Intellectual Property Taxation, IBFD, online
,2005, 'Identifying the Psychological Costs of Tax Compliance', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 268 - 287
,2004, 'Goods and Services Tax', in Understanding Taxation Law: An Interactive Approach (2nd Ed), LexisNexis, Sydney
,2003, 'Taxpayer Dispute Resolution: Some International Comparisons', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, Timebase, Sydney, pp. 303 - 331
,2003, 'The Administration`s Interpretation: The Australian GST Rulings System and More', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, Timebase, Sydney, pp. 270 - 285
,2001, 'Compliance costs control by revenue authorities in the OECD', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 369 - 388
,2001, 'Taxation or Vexation - Measuring the Psychological Costs of Tax Compliance', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 35 - 49
,1998, 'Once more into the breach ... A study of comparative compliance costs under the 1936 and 1997 Acts: Progress report', in Tax administration: Facing the challenges of the future, Prospect Media, St Leonards, NSW, pp. 195 - 216
,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
,Journal articles
2024, 'eJTR', eJournal of Tax Research, 22, pp. 300 - 323, https://www.unsw.edu.au/content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2024-volume-22%2c-number-2/24-09-24-eJTR-22(2)-compilation-final.pdf
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