Select Publications

Book Chapters

Kayis-Kumar A; Taylor J; Walpole M, 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

Walpole M, 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

Walpole M, 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/

Walpole M, 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

Walpole M, 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

Walpole M, 2017, 'Conclusion and What the Future Portends', in Sim S; Soo M-J (ed.), Asian Voices: BEPS and Beyond, IBFD, Amsterdam, pp. 653 - 662

Walpole M, 2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192

Walpole M, 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, edn. Original, Thomson Reuters, Sydney, pp. 409 - 423

Walpole M; Evans CC, 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, edn. First, IBFD, Amsterdam, pp. 121 - 148, http://www.ibfd.org/IBFD-Products/Delicate-Balance-Tax-Discretion-and-Rule-Law

Taylor CJ; Gilders F; Walpole M; Ciro T; Burton M; Burton M, 2009, 'Capital Gains Tax', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW

Walpole M, 2009, 'Goods and services tax', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW, pp. 1104 - 1142

Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'International Aspects', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW

Walpole M; Gilders F, 2009, 'Introduction', in Understanding Taxation Law, pp. 1 - 33, http://dx.doi.org/10.1007/978-3-319-51686-8_1

Walpole M, 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, edn. Original, IBFD, Amsterdam

Walpole M; Gilders F, 2009, 'Structure of the Acts and the Income Concept', in Understanding Taxation Law, edn. 3rd, pp. 34 - 83

Walpole M, 2009, 'Tax Administration', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW, pp. 983 - 1017

Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'Taxation Of Companies', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW

Walpole M, 2009, 'Taxation of Intangibles', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 377 - 392

Walpole M; Taylor CJ; Gilders F; Burton M; Burton M, 2009, 'Taxation Of Shareholders', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW

Walpole M, 2009, 'The Australian Taxpayers Charter: a review of unchartered waters', in Thiel SV (ed.), The Confederation Fiscale Europeenne 50th Anniversary Edition, edn. Original, Confederation Fiscale Europeene, Belgium, pp. 265 - 275

Walpole M, 2008, 'Tax Administration', in Tax Administration, edn. Original, pp. 983 - 1016

Walpole M, 2006, 'Australia', in Intellectual Property Taxation, edn. 2, IBFD, online, pp. 44 - 54, http://dx.doi.org/10.1177/002198947400900206

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2005, 'Identifying the Psychological Costs of Tax Compliance', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 268 - 287

Walpole M, 2004, 'Goods and Services Tax', in Understanding Taxation Law: An Interactive Approach (2nd Ed), edn. 2nd, LexisNexis, Sydney

Redmond M; Walpole M, 2003, 'Taxpayer Dispute Resolution: Some International Comparisons', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, edn. 5th, Timebase, Sydney, pp. 303 - 331

McManus J; Walpole M, 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, edn. 5th, Timebase, Sydney, pp. 270 - 285

Walpole M, 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, edn. Original, Prospect Media, St Leonards, NSW, pp. 369 - 388

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 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, edn. Original, Prospect Media, St Leonards, NSW, pp. 35 - 49

Woellner R; Coleman C; Gaylard S; McKerchar MA; Walpole M; Zetler J, 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, edn. Original, Prospect Media, St Leonards, NSW, pp. 195 - 216

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, edn. Original, Prospect Media, St Leonards, NSW, pp. 177 - 194


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