By Professor Michael Walpole

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, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2023-V21-N2-Identifying-and-supporting-finally-vulnerable.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; 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

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

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, https://search.informit.org/doi/abs/10.3316/agispt.20230105081319

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, http://www.austlii.edu.au/cgi-bin/viewdb/au/journals/SydLawRw/

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, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf

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, https://www.westlaw.com.au/maf/wlau/app/blob?blobguid=I9a8f8d87f1c211ea99dafba9e329f6c2&file=LAWREP-049-ATREV-JL-0110.pdf

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, http://dx.doi.org/10.59403/7pcmhd

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

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, https://www.business.unsw.edu.au/research/research-journals/atax-journal/current-issue

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, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Journal%20of%20The%20Australasian%20Tax%20Teachers%20Associati/JATTA-2015_all_articles.pdf

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, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_BainWalpoleHansfordEvans_Costs%20of%20VAT%20compliance.pdf

Walpole M; Salter DR, 2014, 'Regulation of tax agents in Australia', electronic Journal of Tax Research (eJTR), 12 (2), pp. 335 - 358, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol12_No2_2014.pdf

Walpole M; Salter D, 2014, 'Regulation of tax agents in Australia', EJOURNAL OF TAX RESEARCH, 12, pp. 335 - 358, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000215175600003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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

Walpole M, 2014, 'Tackling VAT Fraud', International VAT Monitor, 25, pp. n/a, http://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2014_05_int_1.html

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, http://www.austlii.edu.au/au/journals/eJlTaxR/2012/10.html

Evans C; Walpole M, 2012, 'TAX LAW CHANGE: THE NEXT BIG WAVE', AUSTRALIAN TAX REVIEW, 41, pp. 59 - 61, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213370100001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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, http://www.austlii.edu.au/au/journals/UNSWLawJl/2012/21.pdf

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, http://online2.ibfd.org/kbase/#topic=doc&url=/collections/ivm/html/ivm_2011_05_au_1.html&hash=ivm_2011_05_au_1

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, http://dx.doi.org/10.1017/S0020589309001560

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, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000215143600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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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