Select Publications

Journal articles

Kayis-Kumar A; Lim Y; Noone J; Walpole M; Breckenridge J; Book L, 2023, 'Identifying and supporting financially vulnerable women experiencing economic abuse: a grounded theory approach', eJournal of Tax Research,

Walpole M; Tran-Nam B; Joseph S-A, 2023, 'Alternative Tax Dispute Resolution: Perspectives from ATO Officers', Australian Tax Review, 52, pp. 211 - 229,

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,

Tran-Nam B; Walpole M, 2023, 'An Introduction to the Special Issue on Tax Dispute Resolution', Australian Tax Review, 52, pp. 207 - 210,

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Mackenzie G, 2022, 'Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice', Australian Tax Review, 51, pp. 228 - 257,

O'Rourke K; Kayis-Kumar A; Walpole M, 2021, 'Serious Hardship Relief: In Need of a Serious Rethink?', The Sydney Law Review, 43, pp. 1 - 42,

Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, 22, pp. 49 - 49,

Kayis-Kumar A; Noone J; Martin F; Walpole M, 2020, 'Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation', Australian Tax Review, 49, pp. 110 - 132,

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

Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT compliance burden: A cross-country assessment', International VAT Monitor, 31,

Walpole M, 2020, 'The Australian GST cross-border rules in a global context', eJournal of Tax Research, 18, pp. 302 - 319,

de la Feria RL; Walpole M, 2020, 'The impact of public perceptions on general consumption taxes', British Tax Review, 2020, pp. 637 - 669

Highfield R; Evans C; Walpole M, 2019, 'The development and testing of a diagnostic tool for assessing VAT compliance costs: Pilot study findings', eJournal of Tax Research, 16, pp. 620 - 654

Tran-Nam B; Walpole M, 2018, 'Effective Access to Independent Tax Dispute Resolution in Australia: The Tax Adviser’s Perspective', Australian Tax Review, 47, pp. 5 - 16,

Highfield R; Walpole M; Evans C, 2017, 'A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs', International VAT Monitor, 28, pp. 228 - 239

Walpole M; Stiglingh M, 2017, 'Untangling the worldwide VAT web on digital supplies', Australian Tax Forum: a journal of taxation policy, law and reform, 2017, pp. 429 - 463

Walpole M; Stoianoff N, 2016, 'Tax and the environment: an evaluation framework for tax policy reform — group Delphi study', Australian Tax Forum, 31, pp. 1 - 24

Tran-Nam B; Walpole M, 2016, 'Tax Disputes, Litigation Costs and Access to Tax Justice', eJournal of Tax Research, 14, pp. 319 - 337,

Walpole M; Joseph SA; Deutsch RL, 2015, 'Taxation of Sovereign Wealth Funds – A Suggested Approach', Journal of the Australasian Tax Teachers Association, 10, pp. 119 - 150,

Evans C; Bain K; Hansford A; Walpole M, 2015, 'The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation', eJournal of Tax Research, 13, pp. 158 - 182,

Walpole M; Salter DR, 2014, 'Regulation of tax agents in Australia', electronic Journal of Tax Research (eJTR), 12 (2), pp. 335 - 358,

Walpole M; Salter D, 2014, 'Regulation of tax agents in Australia', EJOURNAL OF TAX RESEARCH, 12, pp. 335 - 358,

Walpole M, 2014, 'VAT Compliance Cost Indicators', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 391 - 415,;dn=648139088851094;res=IELAPA

Walpole M, 2014, 'Tackling VAT Fraud', International VAT Monitor, 25, pp. n/a,

Walpole M, 2013, 'The Henry Review's Tax on Financial Services: An Alternative Approach For Australia', International VAT Monitor, 24, pp. 17 - 21

McKerchar M; Walpole M; Tran-Nam B, 2012, 'Editorial', eJournal of Tax Research, 10, pp. 182 - 183,

Evans C; Walpole M, 2012, 'TAX LAW CHANGE: THE NEXT BIG WAVE', AUSTRALIAN TAX REVIEW, 41, pp. 59 - 61,

Tran-Nam B; Walpole M, 2012, 'Access to tax justice: how costs influence dispute resolution choices', Journal of Judicial Administration, 22, pp. 3 - 28

Evans CC; Walpole M, 2012, 'Editorial - Tax Law Change: The Next Big Wave', Australian Tax Review, 41, pp. 59 - 61

Walpole M, 2012, 'Editorial: Reforms and more reforms in tax lie ahead', Australian Tax Review, 41, pp. 3 - 4

Walpole M, 2012, 'Editorial: Renewed community interest in tax: what will it lead to?', Australian Tax Review, 41, pp. 171 - 172

Tran-Nam B; Walpole M, 2012, 'Independent Tax Dispute Resolution and Social Justice in Australia', University of New South Wales Law Journal, 35, pp. 470 - 500,

Walpole M, 2012, 'The New 'Option 2'? The Henry Review's Broad Based Cash Flow Tax', Journal of Australian Taxation, 14, pp. 122 - 145

Walpole M, 2011, 'The miraculous reduced input tax credit for financial supplies in Australia', International VAT Monitor, 22, pp. 316 - 322,

Walpole M; Gray J, 2010, 'Taxing virtually everything: - cyberspace profits, property law and taxation liability', Australian Taxation Review

Walpole M; Gray JS, 2010, 'Taxing virtually everything: cyberspace profits, property law and taxation liability', Australian Tax Review, 39, pp. 39 - 60

Walpole M; De la feria R, 2009, 'Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models', International and Comparative Law Quarterly, 58, pp. 897 - 932,

Walpole M, 2009, 'Review: Taxpayer Rights: Theory, Origin and Interpretation by Duncan Bentley', Tax Notes International, 2009, pp. 609 - 610

McKerchar MA; Hodgson HM; Walpole M, 2009, 'Understanding Australian small businesses and the drivers of compliance costs: A grounded theory approach', Australian Tax Forum Journal, 24, pp. 39 - 66

Walpole M, 2008, 'Goodwill and taxation issues', The Tax Specialist, 3, pp. 201 - 234

Walpole M; Evans CC, 2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, 2008, pp. 205 - 227

Walpole M; Carlon SA, 2007, 'Boosting the Knowledge Economy: the Role of Taxation in Businesses` Choice of Location of Intangible Property', Australian Tax Forum Journal, 22, pp. 3 - 30

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2007, 'Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective', British Tax Review Journal, 2007, pp. 717 - 733

McManus J; Walpole M; Hansford A; Hasseldine J, 2007, 'GST and VAT Audits in Australia and the UK: Tax Advisers` Perceptions and Issues', Goods and Services Tax Journal, 7, pp. 37 - 41

Hansford A; Hasseldine J; McManus J; Walpole M, 2007, 'VAT and GST: A Comparative Review of Tax Audits in Australia and the United Kingdom', British Tax Review Journal, 2007, pp. 87 - 95

Tran-Nam B; Walpole M, 2005, 'Editorial Announcement', EJOURNAL OF TAX RESEARCH, 3, pp. 146 - 146,

Walpole M, 2005, 'Have You Shut the Windows? Time Limits Applicable to Finality of Assessments', The Tax Specialist, 9, pp. 40 - 60

Walpole M, 2005, 'Keeping to the Straight and Narrow: Interpreting the GST and Income Tax', Goods and Services Tax Journal, 5, pp. 193 - 200

Walpole M; McManus J, 2005, 'The Expectations of Tax Agents Dealing with the GST', Australian Tax Forum Journal, 20, pp. 649 - 668

Walpole M, 2003, 'A Conflict of Duty - A Federal Approach to the Tax Treatment of Goodwill and Other Intangibles', Australian Tax Forum Journal, 18, pp. 3 - 19

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