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Taxation compliance costs: some recent empirical work and international comparisons


This paper reports on major empirical research into Australian compliance costs, to taxpayers, recently undertaken by the ATO, in the 1994-95 year of income

Author profiles:

Author Photo - Michael Walpole CTA
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 Click here to expand/collapse more articles by Michael WALPOLE.
Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.

Binh is an Associate Professor, School of Taxation and Business Law, UNSW and Senior Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at 01 May 2014
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Katherine RITCHIE
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010
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