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Executing an income tax paper

Published on 01 Jan 08 by Australian Tax Research Foundation

This volume, like the conference which spawned it, is an attempt to catalogue problems and analyse solutions – to isolate what needs to be fixed and examine how best to fix it. In an attempt to impose some order on the thoughts of the authors, the papers in this volume were deliberately focused around three particular themes: text, structure and process. In it the authors try to isolate individual manifestations of complexity in the text of the statute, to explain which structures are unnecessarily difficult, to explore when and how development processes might lead to better outcomes or where compliance processes might be improved.

Author profile

Prof Graeme Cooper CTA
Photo of author, Graeme COOPER 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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