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The impact of Cedric Sandford on the Discipline of Tax Compliance Costs


The principal aim of this paper is to critically evaluate the contribution and impact of Professor Cedric Sandford on the discipline of tax compliance costs. It covers, sequentially, four separate but related topics. Initially, it reviews the state of tax compliance cost research prior to his engagement in compliance cost research in the period from the 1970s onwards. The paper then examines Professor Sandford's role in raising tax compliance costs into a scholarly discipline. The third topic is devoted to the current position of tax compliance costs in the fields of tax research and tax policy, especially from an Australian perspective. Finally, the paper provides a summary of aspects of his vision for future directions in tax compliance cost research.

Author profiles:

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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