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Incentives and strategic choices facing taxpayers under the tax self-assessment system

Publication date: 01 Jan 95 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: VOL 12 NO 3

Pages: pp 99 - 124

Abstract:
"The purpose of this paper is to examine the incentives facing taxpayers, and to evaluate the strategies they might adopt when conducting their affairs with the Australian Taxation Office, in the light of the changes made to the administration of income tax, commonly referred to as the "self assessment system." These changes began in 1992."

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Author profile

Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 12 January 2018
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