2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000

2009

Dr Lisa Marriott
Lecturer
Department of Accounting and Commercial Law, Victoria University of Wellington, NZ

Prior coming to the Victoria University of Wellington, Lisa was an evaluation analyst wit the Ministry of Defence in Wellington, a researcher of the Institute of Competition and Regulation (Wellington) and a financial controller of a private firm in London. Her research focuses on various aspects of taxation including superannuation and globalisation. Lisa has published a number of refereed articles in taxation and accounting journals. While at Atax in August 2009, Lisa will be presenting a seminar on experimental tax behaviour and working on a paper on the experience of tax incentives and compulsion for superannuation in Australia, from the perspective of how this may inform the New Zealand policy debate.

Dr Rita de la Feria
Senior Research Fellow
Centre for Business Taxation, Oxford University, UK

Prior to her current appointment, Rita was a tax analyst with Arthur Anderson Lisbon, a Lecturer in Law at Queen’s University Belfast and a Research Fellow at Centre for Business Taxation at University of Oxford. Her research focuses on various aspects of VAT. Rita has published several refereed articles in leading tax journals. While at Atax in August 2009, Rita will be researching and presenting a seminar on a comparative study between EU VAT and Australia’s GST rates’ structure.

Dr Adrian Sawyer
Professor
College of Business and Economics, University of Canterbury, Christchurch, NZ

Adrian is a leading tax academic in New Zealand and the winner of the inaugural Cedric Sandford medal.   He is currently the chief editor New Zealand Journal of Taxation Law and Policy and a member of the editorial board of the Journal of Australian Taxation.  He has acted as a consultant to Inland Revenue Department and Royal Society of New Zealand.  Adrian has published widely in academic tax journals around the world.  During his stay at Atax from September to October 2009, Adrian will be working and presenting a seminar on examining the rights and obligations affecting directors concerning taxation from a trans-Tasman perspective.

2008

Ms Audrey Sharp
Senior Tutor
Department of Commercial Law, University of Auckland, NZ

Prior coming to University of Auckland, Audrey has had a varied career that includes running a small tax agency, writing, teaching, coordinating a women’s resource centre and training unemployed youths. Since completing a Master Degree of Taxation Studies (Hons) at the University of Auckland in 2000, Audrey has focused her research on taxation issues for indigenous people, charitable organisations and small businesses. As Atax’s 2008 Abe Greenbaum Fellow, Audrey undertook a study of the legal concept of charity and its impact on the law relating to the charitable exemption from income tax for the Maori people in New Zealand. Her research collaboration with Fiona Martin, a senior lecturer at Atax, has yielded several refereed papers.

Dr Borbála Kolozs
Assistant Professor
Department of Fiscal and Financial Law, Eötvös Loránd University, Hungary

A doctoral graduate from Eötvös Loránd University, Borbála Kolozs is a member of the executive board of the Hungarian branch of the International Fiscal Association and a correspondent of the Guide for VAT (Hungarian chapter) of the IBFD. She was a Raiffeisen International Research Fellow at the Institute for Austrian and International Tax Law. Her research interests include tax morality, justice, ethics and compliance, especially from a transition country perspective. During her stay at Atax in September 2009. Borbála’s research focused on a comparative study of tax compliance.

2007

Prof Gareth Myles
Professor of Economics
Department of Economics, University of Exeter, UK

Professor Myles is a leading public finance economist in the world and also a Fellow of the UK Royal Society of Arts. He is currently managing editor of Fiscal Studies and associate editors of Journal of Public Economics and International Journal of Business and Economics. Professor Myles has acted as a referee for most top academic journals in economics. He has published many books with prestigious publishers and more than 50 refereed articles in leading economic journals. While at Atax in August 2007, he intends to work on behavioural economics and implications for tax compliance.

Kim Bloomquist
Senior Economist
Office of Research, Internal Revenue Service, US

Mr Bloomquist has been an established technical adviser to the US government at both federal and state levels. In his current capacity as senior economist in the IRS, he is lead analyst or lead author on a number of research studies such as tax gap modeling and analysis, taxpayer burden modeling, and household employment tax compliance. He conducted studies and wrote research reports for the US Congress and the OECD. He was awarded the highly prestigious Cedric Sandford Medal at the 7th International Tax Administration Conference 2006. His proposed research at Atax during July-August 2007 is entitled “Computational applications in taxpayer compliance research”.

Dr Shee Boon Law
Senior Policy Adviser
Policy Advice Division, NZ Inland Revenue Department, NZ

As a senior policy adviser to the NZ IRD, Dr Law conducts review of the efficiency and effectiveness of corporate and international tax legislation such as New Zealand’s accruals tax regime for financial instrument, and assist in the development and implementation of a new taxation treatment for foreign exchange gains and losses. In addition, he has published a number of refereed articles in various areas of taxation and accounting. As Abe Greenbaum Fellow in 2007, Dr Law will be working on consumption-based taxation rights for source countries during his September-October 2007 visit to Atax.

2006

Prof William Barker
Professor of Law
The Dickinson School of Law,
The Pennsylvania State University

Professor Barker is an expert on income taxation and has made the study of international and comparative taxation a focus of research and writing. His discussion paper while at Atax was titled 'Changing Perceptions of Judicial Authority: Developing a Jurisprudence of Tax Avoidance'.

Prof Rebecca Boden
Professor of critical management
Cardiff School of Management,
University of Wales Institute

Professor Boden is an expert in the field of accounting and management. Her discussion paper while at Atax was titled 'Not So Distant Cousins?: Working Tax Credits in Australia and the UK'.

2005

Dr Ann Hansford
Senior Lecturer
School of Accounting and Finance
University of West England

Dr Ann Hansford has research interests in tax compliance costs, international comparative tax studies and environment issues and regulations. Her discussion paper was titled 'Introducing an environmental tax: the lessons to be learnt from UK Climate Change Levy'.

Monica Chowdry
Lecturer
School of Law
King's College
London

Monica used her time at Atax to expand on her research in the areas of tax and restitution. Her discussion paper was titled 'Recovery of Overpaid GST and VAT and the Passing on Defense'.

Kim Brooks
Assistant Professor
Faculty of Law
University of British Columbia
Canada

Kim Brooks has research interests in tax law, tax policy, corporate taxation and international tax issues. She spent her fellowship time at Atax exploring aspects of tax treaties between developing and developed countries.

2004

Peter van der Hoek
Professor of Economics
Erasmus University
Netherlands

Professor van der Hoek is an expert in the field of taxation economics, and has interests in European taxation and public finance. He is the editor of Public Finance and Management, and has worked on a number of projects in transition countries in Central and Eastern Europe and China.

Amin Mawani
Associate Professor of Accounting
Schulich School of Business
York University
Canada

Associate Professor Mawani has research interests in the taxation of employee
stock options, personal tax planning and corporate governance. He is currently working on a project on the tax vs. accounting income tradeoffs in executive stock options.

2003

Professor Judith Freedman
KPMG Professor of Taxation Law
University of Oxford
Oxford
United Kingdom

Professor Freedman’s research focus is taxation law, particularly corporate and business taxation and she has a continuing interest I related areas of company law and the interaction between law and accounting. Her inaugural lecture delivered in Oxford in May 2003 was on ‘Corporate Social Responsibility and Tax Avoidance’ and she continues to research in this area.

Professor Stewart Karlinsky
Professor of Taxation and Graduate Tax Director
San Jose State University
San Jose, California
USA

Professor Karlinsky’s research interests lie in corporate and individual tax, real estate, alternative minimum tax, S corporation, reorganisations, tax policy and closely held business tax areas. He lectures extensively to various professional accounting organisations, accounting firms and commercial and investment bankers.

2002

Professor Bev Dahlby
Department of Economics
University of Alberta
Edmonton, Alberta
Canada

Discussion Paper: Globalisation and the Future of the Corporate Income Tax

2001

Professor Ernie Larkin
Department of Accounting
Georgia State University
Atlanta, Georgia
USA

Discussion Paper: Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies

Professor Nina Crimm
Law School
St John's University
New York
USA

Discussion Paper: Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia

2000

Andrew Lymer
Department of Accounting and Finance
University of Birmingham
Birmingham
United Kingdom

Discussion Paper: Taxation in an Electronic World: The international debate and a role for tax research

Professor Kenneth J McKenzie
Department of Economics
University of Calgary
Calgary, Alberta
Canada

Discussion Paper: Taxing Banks