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Taxation compliance costs: some recent empirical work and international comparisons

Published on 01 Jan 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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 a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. Current at 01 October 2016 Click here to expand/collapse more articles by Chris EVANS.


Binh Tran-Nam
Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. Current at 03 November 2016 Click here to expand/collapse more articles by Binh TRAN-NAM.

Katherine RITCHIE
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010
Click here to expand/collapse more articles by Katherine RITCHIE.
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