Previous Years' Publications

2007 | 2006 | 2005

2008 Publications

Books|Book Chapters|Journal Articles (Refereed)|Journal Articles (Other)|Conference Papers |Theses

Books & Research Monographs

Deutsch, R., (2008), Fundamental Tax Legislation, 16th edition, Thomson, Sydney

Deutsch, R., Arkwright, R. and Chiew, D., (2008) Principles and Practice of Double Taxation Agreements, BNA International, Sydney

Deutsch, R., Friezer, M., Fullerton, I., Hanley, P. and Snape, T., (2008), Australian Tax Handbook, Thomson, Sydney

Deutsch, R. and Orow, B., Income Tax & GST Strategies Manual 2008-2009, Thomson, Pyrmont

Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2008) Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood

Keating, M., Cox, J., Krieger, S. and Warren, N., (2008) Reform of NSW Tax System: Draft Report, Independent Pricing and Regulatory Tribunal, Sydney

Keating, M., Cox, J., Krieger, S. and Warren, N., (2008) Reform of NSW Tax System: Final Report, Independent Pricing and Regulatory Tribunal, Sydney

Tooma, R., (2008) Legislating Against Tax Avoidance, Amsterdam, IBFD

Tran-Nam, B., Van Long, N. and Tawada, M., (eds), (2008), Globalization and Emerging Issues in Trade Theory and Policy, Emerald, Bingley

Walpole, M. and Evans, C., (eds), (2008) Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham

Warren, N., (2008) A review of studies on the distributional impact of consumption taxes in OECD Countries, Working Paper No 64, OECD, France

Woellner, R., Barkoczy, S., Murphy, S. and Evans, C., (2008), Australian Taxation Law, 18th edition, CCH, Sydney

Book Chapters

Datt, K., (2008) ‘The Tax Liability of Directors: No Place to Hide’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp 181-210.

Evans, C., (2008) ‘The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules’ in J. Freedman (ed), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management, Oxford University Centre for Business Taxation, Oxford, pp 37-46.

Evans, C., (2008) ‘Taxation Compliance and Administrative Costs: An Overview’ in M. Lang, C. Obermair, J. Schuch, C. Staringer and P. Weninger (eds), Tax Compliance Costs for Companies in an Enlarged European Community, Kluwer Law International, The Netherlands, pp 447-468.

Evans, C., (2008) ‘Tax Administration and Compliance Costs’, in P. Cane, and J. Conaghan (eds), The New Oxford Companion to Law, Oxford University Press, Oxford, p 1153.

Hansford, A., and McKerchar, M., (2008) ‘Climate Change Post-Kyoto: A Tax Policy Perspective’ in N. Chalifour, J. Milne, H. Ashiabor, K. Deketelaere, and L. Kreiser (eds), Critical Issues in Environmental Taxation: International and Comparative Perspectives, Volume 5, Oxford University Press, Oxford, pp 855-871.

Lavermicocca, C., (2008) ‘Impact of the Corporate Structure on an Understanding of Taxpayer Compliance Behaviour’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp. 211-234.

Lignier, P., (2008) ‘The Managerial Benefits of Tax Compliance: An Empirical Study of Small Businesses in Regional Australia’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp. 349-376.

Martin, F., (2008) ‘Income Tax’ in D. Shirlow (ed), Australian Master Financial Planning Guide, 11th edition, CCH, Sydney, pp 1-80.

 Martin, F., (2008) ‘Family Home’ in D. Shirlow (ed), Australian Master Financial Planning Guide, 11th edition, CCH, Sydney, pp 633-672.

Tran-Nam, B., (2008) ‘Foreign Direct Investment in Vietnam in the Post-WTO Period’ in Twenty Years of Foreign Investment: Retrospect and Future Directions 1987-2007, Tri Thuc Publication House, Hanoi, pp 231-239.

Tran-Nam, B., (2008) ‘The Contribution of Murray Kemp to the Discipline of International Trade and Welfare Economics’ in B. Tran-Nam, N. Van Long and M. Tawada (eds), Globalization and Emerging Issues in Trade Theory and Policy, Emerald, Bingley, pp 165-191.

Tran-Nam, B. and Karlinsky, S., (2008) ‘Small Business Tax Law Complexity in Australia’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp 321-348.

Gilders, M., and Walpole, M., (2008) ‘Introduction’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 1-33.

Walpole, M., (2008) ‘Structure of the Acts and the Income Concept’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 34-83.

Walpole, M., (2008) ‘Tax Administration’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 983-1017.

Walpole, M., (2008) ‘Goods and Services Tax’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp1104-1142.

Yesegat, W., (2008) ‘Estimating VAT administrative costs in Ethiopia’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp. 377-400.

Journal Articles (Refereed)

Cashmere, M., and Fisher, R., (2008), ‘Defining Ordinary Income after McNeil’, eJournal of Tax Research, Vol. 6, No. 2, pp 90-121.

Cashmere, M., (2008), ‘A GAAR for the United Kingdom? The Australian Experience’, British Tax Review, No. 2, pp 125-159.

Datt, K., (2008) ‘Sons of Gwalia – a Taxing Decision’, Australian Tax Review, Vol. 37, No. 2, pp 104-119.

Evans, C., (2008) ‘Yearning for Earnout Certainty’, The Tax Specialist, Vol. 11, No. 5, pp 297-307.

Hodgson, H., (2008) ‘More than Just DNA – Tax, Welfare and the Family.  An examination of the concept of family in the Tax Transfer system, with particular reference to family benefits’, Australian Journal of Social Issues, Vol. 43, No. 4, pp 601-614.

Hodgson, H., and Boden, R., (2008) ‘Not-so-distant cousins: Family benefits in the United Kingdom and Australia’, International Social Security Review, Vol. 61, No. 3, pp 29-46.

Hodgson, H., (2008) ‘Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?, New Zealand Journal of Taxation Law and Policy, Vol. 14, No 3., pp 398-412

Mackenzie, G., (2008) ‘Finance Lease Taxation – surviving the TOFA Tsunami’, Australian Tax Forum, Vol. 23, No. 2, pp 165-189.

Mackenzie, G., (2008) ‘Infrastructure Taxation’, Tax Policy Journal, Vol. 4, pp 20-26.

McKerchar, M., Hodgson, H., and Datt, K., (2008) ‘Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?’, Australian Tax Forum, Vol. 23, No. 3, pp 309-332.

McKerchar, M., and Drever, M., (2008) ‘The Influence of Tax Reform on Entrepreneurship and Management Practices in the Small Business Sector in Australia’ Journal of Australasian Tax Teachers Association, Vol. 3, No. 2, pp 129-140.

McKerchar, M., Bloomquist, K., and Leviner, S., (2008) ‘Improving the quality of services offered by tax agents: can regulation assist?’, Australian Tax Forum, Vol. 23, No. 4, pp 399-425.

McKerchar, M., (2008) ‘Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation’ eJournal of Tax Research, Vol. 6, No. 1, pp 5-22.

Sharkey, N., (2008) ‘The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation’ eJournal of Tax Research, Vol. 6, No. 1, pp 45-66.

Tran-Nam, B., (2008) ‘Personal Income Tax Reform: Where To From Here?’, Tax Policy Journal, Vol. 4, pp33-40.

Tran-Nam, B., (2008) ‘Vietnam’s Economic Development in a Post-WTO Environment’, Applied Economic and Policy Analysis, Vol. 2, No. 1-2, pp. 29-44.

Walpole, M., and Evans, C., (2008) ‘Whitehall to Wagga Wagga: The Legacy of the UK Tax Law in Australia’, British Tax Review, Vol. 3, pp 205-227.

Walpole, M., (2008) ‘Goodwill and Taxation Issues’, The Tax Specialist, Vol. 11, No. 3, pp 201-234.

Warren, N., (2008) ‘Reform of the Commonwealth Grants Commission: It’s All in the Detail’, University of New South Wales Law Journal, Vol. 31, No. 2, pp 530-552.

Warren, N., (2008) ‘Fiscal Equalization in Australia: High Level VFI and Equity Focused HFE’, DICE Report, Vol. 6, No. 1, pp 10-15.

Journal Articles (Other)

Hodgson, H., (2008), ‘Review of significant tax legislation’, Inside Tax, Iss. 14, pp 21-25.

Hodgson, H., (2008) ‘Can the ATO manage large complex cases adequately’, Inside Tax, Iss. 16, pp 8-12.

Mackenzie, G., (2008) ‘Contribution Strategies: Checklist for Planners’, Financial Planning, Vol. 20, No. 2, pp 36-39.

Mackenzie, G., (2008) ‘Contributing to the Understanding of Contributions’, Superannuation Law Bulletin, Vol. 19, No. 7.

Martin, F., (2008) ‘Australian Assignment of Dividends to Nonresident Shareholders’, Tax Notes International, Vol. 50, No. 8, pp 693-695.

Conference Papers/Presentations

Bevacqua, J., (2008) ‘The Unicorn in the Stable – A Detailed Assessment of the Potential for a Successful Negligence Claim against the Commissioner of Taxation’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Cooper, G., (2008), ‘Tax Avoidance and Pornography: All in the Eye of the Beholder?’, paper presented at the Australasian Tax Teachers Association Conference, Hobart, 23-25 January.

Cooper, G., (2008), ‘Alternative Investment Lifestyle – SMSF and Tax Issues for Warrants and Alternative Investments – Implications for CGT, GST and Tax Purposes’, paper presented at the Self Managed Super Fund Professionals’ Association of Australia 4th National Convention, Brisbane, 15 March.

Cooper, G., (2008), ‘The New Regulatory Regime for Tax Practitioners’, paper presented at the Taxation Institute of Australia Tasmanian State Convention, St Helens, 18 October.

Datt, K., (2008), ‘Tax: The Liability of Directors – No Place to Hide’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

Datt, K., (2008) ‘Sons of Gwalia – a Taxing Decision’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Deutsch, R., (2008), ‘Assisting SME Clients Expand the Business Offshore’, paper presented at the Taxation Institute of Australia National Roadshow, Melbourne, 23 October.

Evans, C., (2008), ‘Yearning for Earn-out Certainty: A Comparative Analysis of Taxation Ruling 2007/D10’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Evans, C., (2008), ‘Containing Tax Avoidance: Anti-Avoidance Strategies’, paper presented at the Conference in Honour of Richard Musgrave, Melbourne, 2-4 June.

Hodgson, H., (2008), ‘Family Tax Transfer Systems – Defining the Tax Unit’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Hodgson, H., (2008), ‘Family Tax Benefit Part B: Where to from here?’, paper presented at the 10th Australian Institute of Family Studies Conference, Melbourne, 7-9 July.

Hyden, C., (2008) ‘The Compliance Model: The Devil’s in the Detail’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Lavermicocca, C., (2008) ‘Tax Risk Management: A Review of Recent Developments in Tax Risk Management and an Analysis of its Impact on the Tax Function within Large Corporations’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Lavermicocca, C., (2008) ‘Impact of the Corporate Structure on an Understanding of Taxpayer Compliance Behaviour’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

Lignier, P., (2008) ‘The Managerial Benefits of Tax Compliance: An Empirical Study of Small Businesses in Regional Australia’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

MacKenzie, G., (2008), ‘The Shifting Sands’, paper presented at the paper presented at the Self Managed Super Fund Professionals’ Association of Australia 4th National Convention, Brisbane, 15 March.

MacKenzie, G., (2008) ‘Division 250: Policing Highways No Longer Loses Your Depreciation’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Martin, F., and Carlon, S., (2008), ‘Mentoring First Year Distance Education Students in Taxation Studies’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Martin, F., (2008), ‘The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of ‘Charity’ has affected the Taxation Definition of Charity’, paper presented at the 4th Tax Law History Conference, Cambridge, 7-8 July.  

McKerchar, M., (2008), ‘The History of Land Tax in Australia’, paper presented at the 4th Tax Law History Conference, Cambridge, 7-8 July.

McKerchar, M., (2008), ‘Fostering Green Innovation’, paper presented at the 9th Annual Global Conference on Environmental Taxation’, Singapore, 4-5 September.

McKerchar, M., and Evans, C., (2008), ‘Improving taxpayer compliance in Nigeria: Challenges and Strategies for Policy Makers and Revenue Authorities’, paper presented at the Nigerian International Tax Conference, Abuja, 27-28 October.

McKerchar, M., Boomquist, K., and Leviner, S., (2008), ‘Improving the Quality of Services Offered by Tax Agents’, paper presented at the Tax Research Network Conference, Galway, 4-5 September.

McKerchar, M., (2008), ‘Philosophical, Paradigms, Strategies of Inequity and Knowledge Claims: Understanding the Detail of Research Design in Taxation’, paper presented at the Tax Australasian Tax Teachers’ Association Conference’, Hobart, 23-25 January.

Ross-Gowan, I., (2008), ‘Capital vs. Repairs and Maintenance: Conflict between A-IFRS and Income Tax Law and the Search for Practical Resolution’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Tran-Nam, B., and Karlinsky, S., (2008) ‘Small Business Law Complexity in Australia’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Tran-Nam, B., (2008) ‘The Role of Economic Inequality, Relative Deprivation and Envy in Vietnam’s Sustainable Development’, (in Vietnamese), paper presented at the 11th Annual Summer Conference (Social Responsibility, Sustainability and Development), University of Nha Trang, 29-31 July.

Tran-Nam, B., and Karlinsky, S., (2008) ‘Small Business Law Complexity in Australia’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

Tran-Nam, B., (2008) ‘An Extended Ricardian Model Under the Assumption that Consumption Requires Labour Effort’, paper presented at the 4th Asia Pacific Trade Seminars, Sydney, 14-15 July.

Walpole, M., and Evans, C., (2008), ‘Australia’s Debt to the UK Tax Law’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Walpole, M., (2008), ‘Options for Taxing Financial Supplies in Value Added Tax: EU VA and Australian GST Models Compared’, paper presented at the Tax Research Network Conference, Galway, 4-5 September.

Walpole, M., (2008), ‘Taxing Virtual Profits’, paper presented at the Australasian Law Teachers Association Conference, Cairns, 6-9 July.

Warren, N., (2008), ‘Tax Policy Future Shocks? Arriverdeci Good Tax Design’, paper presented at the Economic and Social Outlook Conference, Melbourne, 28 March.

Warren, N., (2008), ‘Reform of the Commonwealth Grants Commission: It’s all in the detail’, paper presented at the Federalism Roundtable, Canberra, 13 June.

Warren, N., (2008), ‘Tax Reform and the Federation’, paper presented at the Tax Policy Directions Forum, Canberra, 12 March.

Warren, N., (2008), ‘The Distributional Effect of Consumption Taxes in Tax Systems’, paper presented at the Conference in Honour of Richard Musgrave, Melbourne, 2-4 June 2008.

Yesegat, W., (2008), ‘Value Added Tax Administration in Ethiopia: A Reflection of its Problems’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Yesegat, W., (2008) ‘Estimating VAT administrative costs in Ethiopia’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

Theses

Lignier, P., (2008) ‘Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system’ (Ph. D., University of New South Wales).

Yesegat, W., (2008) ‘Operating costs of, and compliance with VAT in Ethiopia’ (Ph. D., University of New South Wales).