This article reviews recent surveys of the tax compliance costs associated with Value Added Taxes (like the Australian GST). It uses such surveys to identify what aspects of VAT seem to be associated with higher compliance costs. This provides a form of ‘litmus test’ which might be used, without the need to embark on an expensive survey in any jurisdiction, to judge whether the VAT of a particular country may be a cause of higher than necessary compliance costs and why.
Prof Michael Walpole CTA
Professor Michael Walpole is the Associate Head of School (Research) at the School of Taxation and Business Law (including Atax) in the Australian School of Business.
Michael has a PhD in Taxation Law from the Faculty of Law UNSW. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner. As a partner in a small firm, Michael's legal practice was extremely varied. As an academic he has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA.
Michael has authored and co-authored several books including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is co-editor of the Australian Tax Review and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs, especially psychological costs of taxation compliance.
Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. Current at 31 October 2013
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