Books

McKerchar, M. and M Walpole (Eds), 2006, Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, UK.

Coleman, C., Hart, G., McKerchar, M. and A Ting, 2006, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 6th edn, ATP, Sydney.

Coleman, C., Hart, G. and M. McKerchar, 2004, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 5th edn, ATP, Sydney.

McKerchar, M., 2003, Complexity, Fairness and Compliance: A study of personal income taxpayers in Australia, Australian Tax Research Foundation, Sydney.

Chapters in Books

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.

McKerchar, M. and C. Coleman, 2007, 'The Ever-Elusive Definition of Income: A Historical Perspective from Australia' in Tiley, J. (ed) Studies in the History of Tax Law Vol 2, Hart Publishing, Oregon, pp. 357-373.

McKerchar, M.. Meyer, K. and S. Karlinsky, 2006, 'Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom' in McKerchar, M. and M. Walpole (Eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, UK, pp 367-383.

Coleman, C. and M. McKerchar, 2005, 'The Changing Nature of Work: has the Australian Taxation Office Kept Pace?' in R. Fisher and M. Walpole (Eds), Global Challenges in Tax Administration, Fiscal Publications, Birmingham, UK, pp 158-168.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M., and Zetler, J., 2005, 'Identifying the Psychological Costs of Tax Compliance' in R. Fisher and M. Walpole (Eds), Global Challenges in Tax Administration, Fiscal Publications, Birmingham, UK, 2005, pp 268-287.

McKerchar, M., 2005, 'Taxation', in Tony Smith (Ed), The Bush Law Handbook, 2nd edition, UNSW Press, Sydney, pp257-276.

Coleman, C. and M. McKerchar, 2004, 'The Chicken or the Egg? A Historical Review of the Influence of Tax Administration on the Development of Income Tax in Australia', in Tiley, J. (Ed.) Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 285-312.

McKerchar, M., 2003, 'The effects of complexity on unintentional noncompliance for personal taxpayers in Australia' in Walpole, M. and R. Fisher (Eds), 5th International Conference on Tax Administration: Current Issues and Future Developments, TimeBase, Sydney. (ISBN 0 9580770 6 1) (electronic publication)

McKerchar, M., 2001, 'Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour', in Walpole, M. and C. Evans (Eds.), Tax Administration in the 21st Century, Prospect, Sydney, pp.235-243.

Woellner, R, Coleman, C., McKerchar, M., Walpole, M. and J. Zetler, 2001, 'Taxation or vexation - measuring the psychological costs of tax compliance', in Evans, C. Pope J. and J. Hasseldine, (Eds.) Tax Compliance Costs: A Festschrift for Cedric Sandford, Prospect, Sydney, pp.35-50.

Golding, F., Smith, T. and J. Bowen, 2001, Rural Law Handbook: A Guide for Primary Producers, Victorian Law Foundation, Melbourne. (contributed chapter 6, Taxation, pp.287-300).

Payne, G, Maine, J. and M. McKerchar, 1999, GST and Farmers, AFFA, Canberra

Payne, G, Maine, J. and M. McKerchar, 2000, GST and Farmers, 2nd edn, AFFA, Canberra

Smith, A. (Ed) (1998), Bush Law Handbook, Redfern Legal Centre Publishing, Sydney (invited contribution - chapter on Taxation pp.220-239).

Woellner, R., Gaylard, S., McKerchar, M., Walpole, M., Coleman, C. and J. Zetler, 1998 'Once More Into the Breach ... A Study of Comparative Compliance Costs Under the 1936 and 1997 Acts: Progress Report' in Evans, C. and Greenbaum, A. (Eds), Tax Administration - Facing the Challenges of the Future, Prospect, Sydney, pp 195-216.

Deutsch, R. (Ed), 1997, Tax Solutions, Computer Law Services, Sydney. (invited contribution - chapter 1210 on Primary Production, 65 pages). (ISSN 1323-3246) (electronic publication)

Articles/notes/communications in refereed journals

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.

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., 2007, 'Is the Simplified Tax System Simple?', The Tax Specialist, Vol. 10, No. 3, pp 140-146

McKerchar, M. and Hansford, A., 2007, 'Environmental Tax Policies in Australia and the UK: Can it only be a Carrot or a Stick Approach?', Journal of the Asia Pacific Centre for Environmental Accountability, Vol 13, No 3, pp 2-11.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and Zetler, J., 2007, 'Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance?: An Australian Perspective' 6 British Tax Review pp 717 – 733.

McKerchar, M., 2005, 'The Impact of Tax Complexity on Practitioners in Australia', Australian Tax Forum, Vol. 20 No. 4, 2005, pp 529-554.

Loo, E.C., McKerchar, M., Hansford, A., 2005, 'An International Comparative Analysis of Self Assessment: What Lessons are there for Tax Administrators?', Australian Tax Forum, Vol. 20 No. 4, pp 669-710.

McKerchar, M., 2005, 'An Appraisal of Research-Led Teaching in the Context of Taxation: Can both Teacher and Student Benefit?', Journal of the Australasian Tax Teachers Association, Vol. 1 No. 2, pp 491-498.

McKerchar, M., Ingraham, L., and S. Karlinsky, 2005, 'Tax Complexity and Small Business: A Comparison of the Perceptions of Tax Agents in the United States and Australia', Journal of Australian Taxation, Vol. 8 No. 2, pp289-327.

Hansford, A. and M. McKerchar, 2004, 'Developing the UK Self-Assessment Regime: Is Collaboration the key?', Australian Tax Forum, Vol. 19, No. 1, pp.77-94.

McKerchar, M., 2003, 'Understanding and Predicting Taxpayers' Behavioural Responses to Actions by Tax Administration', OECD Papers, Vol. 3 No. 10, pp.55-75.

McKerchar, M. and C. Coleman, 2003, 'The Australian Income Tax System: Has it Helped or Hindered Primary Producers Address the Issue of Environmental Sustainability?', Journal of Australian Taxation, Vol. 6 No.2, pp. 201-223.

McKerchar, M., 2002, 'The effects of complexity on unintentional noncompliance for personal taxpayers in Australia', Australian Tax Forum, Vol. 17 No. 1, pp.3-26.

McKerchar, M., 2001, 'Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour', Australian Tax Forum, Vol. 16 No. 1, pp.99 -134.

Tam, M., Wedd, S. & McKerchar, M., 1997, 'Development and evaluation of a computer-based learning pilot project for the teaching of holistic accounting concepts', Australian Journal of Educational Technology, Vol. 13, No. 1, pp 54-67.

McKerchar, M., 1995, 'Understanding Small Business Taxpayers: Their Sources of Information and Level of Knowledge of Taxation', Australian Tax Forum, Vol. 12, No. 1, pp 25-41.

Major reviews

McKerchar, M., Hodgson, H. and M. Walpole, 2006, Scoping Study of Small Business Compliance Costs. Report to the Board of Taxation. Atax, 31 August. (commissioned report)

McKerchar, M., Hodgson, H. and K. Datt, 2006, Review into the Perception of Revenue Bias in Private Binding Rulings. Report to the Inspector General of Taxation. Atax, 23 January. (commissioned report)

McManus, J. and M. McKerchar, 2005, Report on Review of Compliance Strategic Approach Undertaken by New South Wales Office of State revenue Compliance Divisions to Minimise the Loss of Pay-Roll Tax Revenue through Non-Compliance. Atax, 15 June. (commissioned report)

McKerchar, M., 2002, "The Impact of Complexity Upon Unintentional Noncompliance of Australian Personal Income Taxpayers", PhD thesis, University of NSW.

McKerchar, M, 1995, Understanding Small Business Taxpayers: Their Sources of Information and Level of Knowledge of Taxation, Final Report, ATO, Canberra. (commissioned report)

Other articles/papers

McKerchar, M., 2001, "The study of income tax complexity and unintentional noncompliance: research method and preliminary findings", in Tran-Nam, B. and C. Fong (Eds.), ATAX Faculty of Law Discussion Paper Series 2001/6, University of New South Wales, Sydney.

Wedd, S., Tam, M. & McKerchar, M., 1996, CBL - Rural Accounting, OAC-US, Orange (computer program).

McKerchar, M., 1995, "Current Tax Issues for Nut Growers", Australian Nutgrower, Vol. 9 No. 4, pp.8-11.

Charry, A. and M. McKerchar (Eds.) 1995, The Keys to Farm Business Success, Proceedings of The Australian Farm Management Society 21st National Conference, Orange Agricultural College The University of Sydney, Orange (edited conference proceedings). (250 pages)

Refereed conference papers

McKerchar, M. and Drever, M., 2007, 'The Impact of Tax Reform on Small Businesses Practices and Entrepreneurship in Australia', paper presented at the International Council for Small Business 52nd World Conference, Turku, Finland, 13-15 June.

McKerchar, M., 2007, 'Tax Complexity and its Impact on the Tax Compliance and Administration', The IRS Research Bulletin (Publication 1500): Recent Research on Tax Administration and Compliance, Selected Papers given at the 2007 IRS Research Conference, Washington, 13-14 June.

Non-refereed conference papers

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., (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.

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.

Loo, E. C., McKerchar, M. and Hansford, A., 2007, 'The Effect of the Introduction of Self Assessment on Tax Knowledge of Individual Taxpayers in Malaysia: Survey Findings', paper presented at the Accounting Studies International Conference, Kuala Lumpur, 30 – 31 October.

McKerchar, M., 2007, "Is the Simplified Tax System Simple?", paper presented at the 19th Annual Australasian Tax Teachers Association Conference, University of Queensland, Brisbane, 22-24 January

Hansford, A. and M. McKerchar, 2006, 'Climate Change Post-Kyoto: A Tax Policy Perspective', 7th Annual Global Conference on Environmental Taxation, Ottawa, Canada 22-24 October.

Coleman, C. and M. McKerchar, 2006, 'A History of Progressive Tax in Australia' 3rd Cambridge History of Tax Law Conference, Lucy Cavendish College, Cambridge University, 4-5 July.

McKerchar, M.. Meyer, K. and S. Karlinsky, 2006, 'Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom' , 7th International Conference on Tax Administration, ATAX, Faculty of Law, UNSW 20-21 April.

McKerchar, M., Loo, E.C., 2005, 'An International Comparative Analysis of Self-Assessment: What Lessons are there for Tax Administrators', paper presented at the 17th Annual Australasian Tax Teachers' Association Conference, Victoria University,
NZ, 26-28 January.

McKerchar, M., 2005, 'Reforming the Taxation of Small Business in Australia: 2000-2005', in Globalization and Tax Reform: Proceedings, Korean Academic Society of Taxation, pp 81-96, paper presented at the KAST 2005 International Conference and Fall Academic Meeting, Seoul and Chonan, 21-22 October.

McKerchar, M and C. Coleman, 2004, "The Ever Elusive definition of Income: A Historical Perspective from Australia", 2nd Cambridge History of Tax Law Conference, Lucy Cavendish College, Cambridge University, 5-7 July.

McKerchar, M. and C. Coleman, 2004, "The Changing Nature of Work: Has the Australian Taxation Office Kept Pace?", 6th International Conference on Tax Administration, ATAX Faculty of Law, UNSW, 15-16 April.

Woellner, R., Coleman, C., McKerchar, Walpole, M. and J. Zetler, 2004, "Psychological costs of compliance", 6th International Conference on Tax Administration, ATAX Faculty of Law, UNSW, 15-16 April.

McKerchar, M., 2004, 'An appraisal of research-led teaching in the context of taxation: can both teacher and student benefit?' 16th Annual Australian Tax Teachers Conference, Flinders University, Adelaide, 29-31 January.

Coleman, C. and M. McKerchar, 2003, 'Australia's Latest Tax Reform Measures - Yet More Lessons Not to Followed', Society of Legal Scholars, Oxford University, 15-20 September.

McKerchar, M. and C. Coleman, 2003, 'The Australian Income Tax System: has it helped or hindered primary producers address the issue of environmental sustainability?' 4th Annual Global Conference on Environmental Tax Issues, Experience and Potential, Sydney, 5-7 June.

McKerchar, M., 2003, 'The impact of complexity upon compliance behaviour and the fairness of the income tax system: findings from a study of Australian personal taxpayers', NIA Tasmanian State Congress, Contemporary Issues in Accounting, Business and Taxation, Hobart, 13-17 May. (invited keynote speaker)

McKerchar, M. and D. Williams, 2003, 'Changing Owners', TIA NSW State Convention, Building and Renovating Your Clients Business Structures, Leura, 8-9 May. (invited keynote speaker)

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and J. Zetler, 2003, 'Successfully Measuring the Psychological Compliance Costs of Compliance with Income Tax Legislation' 15th Australasian Tax Teachers Annual Conference, University of Wollongong, Wollongong, 30 January - 1 February.

McKerchar, M., 2002, 'Complexity, compliance and fairness: A study of personal income taxpayers in Australia', Taxpayers Australia National Council, 5-6 December, Perth. (invited keynote speaker)

Coleman, C. and M. McKerchar, 2002, 'The Chicken or the Egg?: A Historical Review of the Influence of Tax Administration on the Development of Income Tax Law in Australia', History of Tax Law Conference, Cambridge University , Cambridge UK, 4-5 September.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and J. Zetler, 2002, 'Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs?', Tax Research Network Conference, Lucy Cavendish College, Cambridge University, Cambridge UK, 4-5 September.

McKerchar, M., 2002, 'A study of complexity and unintentional non-compliance for individual non-business taxpayers in Australia', 5th International Conference on Tax Administration, ATAX Faculty of Law, University of New South Wales, Sydney, 4-5 April.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and J. Zetler, 2002, 'Developments in the measurement of psychological cost of compliance: a research method' 5th International Conference on Tax Administration, ATAX Faculty of Law, University of New South Wales, Sydney, 4-5 April.

McKerchar, M., 2001, 'Study of complexity and unintentional noncompliance using a multi-paradigm methodology', 11th Tax Research Network Conference, Nottingham University Business School, Nottingham UK, 17-18 September.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M., and J. Zetler, 2001, 'Measuring the Psychological Cost of Compliance: A Methodology' XXVI IAREP Annual Colloquium on Economic Psychology, Bath University, Bath UK, 6-10 September, pp.329-332.

McKerchar, M., 2001, 'The study of complexity and unintentional noncompliance: methodological issues and preliminary findings', ATAX Seminar Series, Faculty of Law, University of New South Wales, Sydney, 12 October. (invited paper)

Woellner, R., Coleman, C., McKerchar, M., Walpole, M., Zetler, J. and B. Stone, 2001, 'Measuring the Psychological Costs of Compliance after TLIP', 13th Australasian Tax Teachers Annual Conference, University of New South Wales, Sydney, 1-3 February.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M., and J. Zetler, 2001, 'Taxation or Vexation - Measuring the Psychological Costs of Compliance', London School of Economics, London, 15 January. (invited seminar paper)

McKerchar, M., 2000, 'Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour', 4th International Conference on Tax Administration, ATAX Faculty of Law, University of New South Wales, Sydney, 27-29 April.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M., and Zelter, J. 2000, 'The impact of simplified drafting on tax compliance costs: results of a pilot study', 12th Australasian Tax Teachers Association Annual Conference, Monash University, Melbourne, 3-5 February.

Woellner, R, Coleman, C., McKerchar, M., Walpole, M. and Zetler, J. 2000, 'Taxation or vexation - measuring the psychological costs of tax compliance', Compliance Cost Symposium, ATAX Faculty of Law, University of New South Wales, Sydney, 25-26 April.

Coleman, C, Gaylard, S., McKerchar, M., Walpole, M., Woellner, R., and Zetler, J, 1999, 'The Impact of TLIP on Compliance Costs', 11th Australasian Tax Teachers Annual Conference, 5-7 February, University of Canberra, Canberra 5-7 February.

Woellner, R., Gaylard, S., McKerchar, M., Walpole, M., Coleman, C. and J. Zetler, 1998, 'Once More Into the Breach ... A Study of Comparative Compliance Costs Under the 1936 and 1997 Acts: Progress Report', 3rd International Conference on Tax Administration, ATAX Faculty of Law, University of NSW, Sydney 16-17 April.

McKerchar, M., 1995, 'Graduate Reflections - an MBA Experience', Educators Workshop - Agribusiness Association of Australia and New Zealand Annual Conference, Orange, 17 September. 1995. (invited paper)

McKerchar, M., 1995, 'Financial Self-Reliance for Farmers - A Study of Investment Behaviour' in Charry, A. and M. McKerchar (Eds.) 1995, The Keys to Farm Business Success, Proceedings of The Australian Farm Management Society 21st National Conference, Orange Agricultural College The University of Sydney, Orange, 15-17 February.

McKerchar, M., 1995, 'Current Tax Issues for Nut Growers', Australian Nutgrowers Industry Council Convention, Orange, 18-20 August. (invited keynote speaker)

McKerchar, M., 1994, 'Understanding Small Business Taxpayers - An Interim Report', 1st International Tax Administration Conference, University of Newcastle, Newcastle, 7-8 April.

McKerchar, M., 1993, 'Understanding Small Business Taxpayers - A Preliminary Report', Australian Taxation Office Compliance Research Conference, ATO, Canberra, 1-2 December (invited speaker).