Books/Book Chapters/Research Monographs

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

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

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.

Walpole , M., (2006), Proposals for the reform of the taxation of goodwill in Australia , PhD Thesis, University of New South Wales .

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

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

Walpole , M., (2006), 'Taxation of Transfers of Technology – Australia ' in International Guide to Taxation of Transfers of Technology , IBFD Amsterdam .

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

Fisher R.K. and Walpole , M., (2005), Global Challenges in Tax Administration , Birmingham , UK , Fiscal Publications.

Gilders F., Taylor C.J., Richardson G., Walpole , M., (2004), Understanding Taxation Law - An Interactive Approach ', 2nd ed, Lexis Nexis, Sydney.

McManus, J. and Walpole , M., (2003), 'The administration's interpretation: The Australian GST rulings system and more', Tax Administration: Current Issues and Future Developments , eds Walpole , M. and Fisher, R., Timebase, Sydney.

Redmond , M. and Walpole , M., (2003), 'Taxpayer dispute resolution: Some international comparisons', Tax Administration: Current Issues and Future Developments , eds Walpole , M. and Fisher, R., Timebase, Sydney.

Gilders F., Taylor C.J., Richardson G., Greenbaum A.I., Walpole , M., (2002), Understanding Taxation Law - An Interactive Approach , Sydney, Lexis Nexis.

Walpole , M., Fisher R.K., (2002), Tax Administration: Current Issues and Future Developments , Sydney , TimeBase.

Walpole , M., 'Compliance Costs Control by Revenue Authorities in the OECD' in Evans, C., Pope, J. and Hasseldine, J., (Eds), (2001), Tax Compliance Costs: A Festschrift for Cedric Sandford , Sydney , Prospect Media, pp 369-388.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and Zetler, J. (2001), 'Taxation or Vexation – measuring the psychological costs of tax compliance' in Evans, C., Pope, J. and Hasseldine, J., (Eds), Tax Compliance Costs: A Festschrift for Cedric Sandford , Sydney, Prospect Media, pp 35- 49.

Walpole , M., Evans, C., (Eds.), (2001), Tax Administration in the 21 st Century , Sydney, Prospect Media.

Evans, C. and Walpole , M., (1999), Compliance Cost Control - A Review of Tax Impact Statements in the OECD , Australian Tax Research Foundation, Research Study No. 27.

Evans, C., Ritchie K, Tran-Nam B. and Walpole , M., (1997), A Report into Taxpayer Costs of Compliance , AGPS, Canberra , November.

Evans, C., Ritchie K, Tran-Nam B. and Walpole, M. (1997), A Report into the Incremental Costs of Taxpayer Compliance , AGPS, Canberra , January.

Articles

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

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. and Carlon, S., (2007), 'Boosting the Knowledge Economy: The Role of Taxation in Business' Choice of Location of Intangible Property', Vol 22, No 4, Australian Tax Forum , pp 3-30.

Hansford, A., Hasseldine, J., McManus, J. and Walpole , M., (2007), 'VAT and GST: A Comparative Review of Tax Audits in Australia and the United Kingdom ', British Tax Review, 1, pp 87-95.

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', British Tax Review , 6, pp 717-733.

Walpole, M. and McManus, J., (2005), 'The Expectations of tax agents dealing with the GST', Australian Tax Forum , Volume 20, Number 4, pp 649-668, October.

Walpole , M., (2005), 'Keeping to the straight and narrow: interpreting the GST and income tax', Australian GST Journal , Volume 5, Number 9, pp 193-200.

Walpole , M., (2005), 'Have you shut the windows? Time limits applicable to finality of assessments', The Tax Specialist , Volume 9, Number 1, pp 40-60, August.

Walpole, M., (2003), 'A Conflict of Duty – A Federal Approach to the Tax Treatment of Goodwill and other Intangibles', Australian Tax Forum , Volume 18, Number 1, pp 3-19.

Walpole , M., McGill, G., Onyekwe, D. and Lymer, A., (2003), ' Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK ', Australian Tax Forum , October 2003.

McManus, J and Walpole , M. , (2002), ' GST Rulings compared to ordinary rulings ', GST Newsletter ( 6), pp 1 - 4 .

McManus, J and Walpole , M. , (2002), ' The difference between ordinary and GST rulings ', Tax Week ( 21), pp 313 - 317 .

Walpole , M., (2001), 'Trusts are Dead – Long live trusts!', CGT Planning News , Issue 11 (14), September, Sydney, CCH Australia Ltd., pp 1-7.

Evans, C. and Walpole , M., (2000), 'Keeping the GST out of the CGT?', CGT Planning News, Iss 5, 23 March, CCH Australia Ltd.

Evans, C., Ritchie, K., Tran-Nam, B. and Walpole , M., (2000), 'Tax Compliance Costs: Research Methodology and Empirical Evidence for Australia ', National Tax Journal , Vol LIII, No 2, June, pp 229-252.

Walpole , M., (2000), 'The Fate of Goodwill after Ralph', Journal of Australian Taxation , Volume 3, Iss 5, pp 344-358.

Walpole , M., Evans, C., Ritchie, K. and Tran-Nam, B., (1999), 'Taxation Compliance Costs: Some Lessons from "Down-Under"', British Tax Review , Vol 4, pp 244-271.

Walpole , M., (1999), 'When is Goodwill Not Goodwill?', Journal of Australian Taxation , Vol 2, Iss 1, pp 48-61.

Walpole , M., (1998), 'Murry's case - another turn in the goodwill carousel', 'Practitioner Article' in CCH Tax Week , Iss 34, 24 July.

Walpole , M., (1996), 'An Australian perspective on the deductibility of self study expenses in South Africa ', South African Law Journal, Vol 113, Part II, pp325-334.

Walpole , M., (1998), 'Some Observations on the Taxation of Monopoly Goodwill', Australian Tax Review , Vol. 27, No. 2, June, pp122-127.

Smith, A. and Walpole, M., (1998), 'An Australasian Experience of the use of Selected technologies in the Delivery of a Legal Education Program - Some lessons for Faculties and Educational program Planners', Journal of Law, Information and Technology, University of Warwick UK, Vol 3.

Walpole , M., (1998), 'Dealing with goodwill - small business roll-overs and exemptions (Part 1)', Retirement & Estate Planning , Vol 1, No 7, May.

Walpole, M., (1997), 'The goodwill story is not all good news', Australian Lawyer , Law Council of Australia, Melbourne, Vol 32, No. 2.

Evans, C. and Walpole , M., (1997), 'Compliance Costs and Taxation Impact Statements', Australian Tax Forum , Sydney , Vol 13. No.2.

Evans, C. and Walpole , M., (1997), 'The Hidden Costs of a GST - an International Perspective', Policy (A Journal of Public Policy and Ideas), Sydney , Centre for Independent Studies in Australia and New Zealand , Vol 12, No 4.

Schabe, D. and Walpole , M., (1996), 'An evaluation of the case of Rowe v FCT' , Revenue Law Journal Bond University , Vol 2, pp133-146. (Written in collaboration with David Schabe of ATAX.).

Walpole , M., (1996), 'Self-Education. A Deductible Expense? - A South African perspective on the deduction of self study expenses in Australia ', Taxation in Australia ' Red' Journal , Vol 4 No. 3 1996, pp 158-163.

Walpole , M., (1995), 'An Australian perspective on the disallowance of expenditure incurred in the form of fines and penalties. A suggestion for legislative change in South Africa ', Juta's Business Law Journal, Vol 3.

Walpole , M., (1995), 'A commentary on recent changes to the rules concerning the roll-over of deductible losses after annulment of bankruptcy. A response to Alan Bond's composition with creditors', Article for Australian Business Law Review, August.

Walpole , M., (1994), 'Tax implications for employers and clients of thefts by security guards', Juta's Business Law Journal, June.

Walpole , M., (1994), 'Secondary Tax on Companies - its effect on 'deemed dividends'', Juta's Business Law Journal, March.

Walpole , M., (1993), 'The application to rentals received by lessors of ships of the South African rules of 'source' in tax matters', Taxplanning, December.

Walpole, M., (1993), 'Check that cheque' - a discussion of the evidential problems encountered when original cheques have been replaced with microfilm copies', De Rebus, August.

Walpole , M., (1993), 'Is 'occupational interest' interest or rent for tax purposes?', Taxplanning, June, pp 67-70.

Walpole , M., (1993), 'The 'clawback' of VAT input credits in certain deceased estates', Taxplanning, April.

Walpole , M., (1993), ' South Africa 's first VAT case. Case note on Whittlesea v The Clerk of Court (Pietermaritzburg) ' , South African Law Journal, February.

Walpole , M., (1992), 'An option for the Executor of that 'special' estate. VAT (same as GST), on Executor's fees', De Rebus, November.

Walpole , M., (1992), 'Unquotable quotes. Reliance on reported judgments against the taxpayers' wishes may be in breach of the secrecy provisions of the Act', Taxplanning , October.

Walpole , M., (1992), 'Income-splitting 1992. Do the new provisions of s7(2)(a), do any more than those of s 103(1)?', Taxplanning, February.

Walpole , M., (1991), 'Income-splitting. A suggested method to transfer rentals to the spouse of a taxpayer', Taxplanning - Corporate and Personal, September.

Papers

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.

Walpole , M. and Evans, C., (2007), 'From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia ', The Legacy of UK Tax Law Conference, Hong Kong University , December.

Walpole , M., (2007), 'Goodwill and Taxation Issues', Taxation Institute of Australia , 15th National Intensive Retreat. Noosa, August and October.

Walpole , M., (2007), 'The meaning of Goodwill in Taxation Law' Australasian Law Teachers' Association Annual Conference, Perth , September.

Walpole , M. and White, P. (2007), 'Self Assessment Post ROSA', Taxation Institute of Australia NSW Tax Forum Conference, Sydney , May.

Sommer, A. and Walpole , M., (2007), 'A sub equatorial love affair – flirting with economic equivalence', ATAX GST Workshop, Noosa, April.

Walpole , M., (2006), 'Improving self-assessment in Australia '. Paper at 7 th International Conference on Tax Administration, Sydney .

Walpole , M., (2006), 'The role of tax in businesses' choice of location of intangible property' paper presented at the Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice , Southampton , 7-8 Sept.

Walpole , M., (2005), 'Have You Shut the Windows? Time Limits Applicable to Finality of Assessments', paper presented at the 17 th Annual Australasian Tax Teachers' Association Conference, January, ATTA CD Rom.

Walpole , M., McManus, J., (2005), 'Keeping to the Straight and Narrow' paper presented at the Interpreting the GST Law conference, Sydney , 5-6 August.

Walpole , M., (2005), 'Does Australia Provide Incentives to use Goodwill in Transfer Pricing?' Paper for Australian Law Teachers' Association Annual Conference, Darwin .

Walpole , M., (2004), “Have you shut the windows?' Paper at Taxation Institute of Australia October Intensive Week end Workshop, Terrigal.

Walpole , M., Coleman, C., McKerchar, M., Woellner, R., Zetler, J., (2004), 'Identifying the psychological costs of tax compliance', paper presented at the 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney.

Walpole , M. (2003), 'Responses to the Role of Intangibles in the Modern Taxation System'. Paper for the Society of Legal Scholars, St Catherine's College, Oxford .

Walpole, M., (2003), 'A conflict of duty – The federal and state approaches to the tax treatment of goodwill and other tangibles, and the interface with accounting rules, 15th Annual ATTA Conference , Wollongong.

Woellner, R., Coleman, C., Haly, M., McKerchar, M., Walpole , M. and Zetler, J., (2003), 'Successfully measuring the psychological compliance costs of compliance with income tax legislation, 15th Annual ATTA Conference , Wollongong .

McManus J , Walpole, M. , (2002), ' The Administration's Interpretation: The Australian GST Rulings System and More ', paper presented at the 5 th International Conference on Tax Administration - Current Issues and Future Developments , Sydney .

Walpole , M. ( March 2002), ' The Use of WebCT at ATAX.' Paper for WebCT 2002 Asia Pacific Conference.

Redmond M, Walpole, M. , (2002), ' Taxpayer dispute resolution - some international comparisons ', paper presented at the 5 th International Conference on Tax Administration - Current Issues and Future Developments , Sydney.

Walpole , M. , Coleman C., Woellner R., McKerchar M. and Zetler J , (2002), ' Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs? ', paper presented at the 12 th Annual Tax Research Network Conference , Cambridge .

Walpole, M. , (2002), ' A conflict of duty - a federal approach to the tax treatment of goodwill and other intangibles ', paper presented at the 12 th Annual Tax Research Network Conference , Cambridge .

Woellner R., Coleman C., McKerchar M., Walpole , M. and Zetler J., (2001), 'Measuring the psychological cost of compliance: A methodology.' Paper for the Annual Conference of the Institute of Applied Research in Economic Psychology, Bath University , England , September.

Walpole , M., (2001), 'Current Issues in the Taxation of Intangibles - An attempt to tax “Scotch Mist'?' Paper delivered to the British Taxation Research Network Annual Conference, University of Nottingham , September.

Walpole , M., (2001), 'Trusts are Dead – Long live trusts!' Paper delivered to the ATAX Capital Gains Tax Master Class, August.

Walpole , M., (2001), 'Current Issues in the Taxation of Intangibles' (discussion draft). Paper delivered to the Australasian Law Teachers' Conference, University of the South Pacific, Port Vila, July.

Walpole , M., (2001), 'Taxpayer Rights and Recourses – Australia , New Zealand and China .' Paper delivered to the World Tax Conference hosted by Institute of Taxation in Ireland , Dublin , May.

Walpole , M., Woellner, Coleman, McKerchar and Zetler, (2000), 'Taxation or Vexation – Measuring the Psychological Costs of Compliance', for the ATAX International Taxation Compliance Costs Symposium, April.

Walpole , M., (2000), 'A report on the use and utility of Taxation Impact Statements in OECD countries', ATAX International Taxation Compliance Costs Symposium, April.

Walpole , M., (2000), 'Goodwill after Ralph', Australasian Tax Teachers' Association Conference, Melbourne , 4 th and 5 th February.

Walpole, M., (2000), 'Some observations on the arm's length principle in Division 13 Income Tax Assessment Act 1936', Australasian Tax Teachers Association Annual Conference, February.

Walpole , M., Woellner, Coleman, McKerchar, Stone and Zetler (2000), 'Measuring the Psychological Costs of Compliance after TLIP – Results of a further Pilot Study', Australasian Tax Teachers Association Annual Conference, February.

Walpole , M., (1999), 'GST and Tax Reform in Australia - The Challenge of the New Millenium or Countdown to Armageddon?', ATAX GST Master Class, May.

Walpole , M., (1999), 'The Civil Law's Contribution to Commercial Law - a response to Prof. Charl Hugo', Australian National University Centre for Commercial Law Annual Conference, April.

Walpole , M., (1999), 'Different Things to Different People - That's What Goodwill Means', Annual Conference of the British Accounting Association, March.

Walpole , M., (1998), 'Taxation of Trusts: The Suggested Medicine is Worse than the Malady', ATAX Business Tax Forum, September.

Walpole , M., (1998), 'Small Business Roll-overs and Exemptions - Dealing with Goodwill', ATAX conference series on Small Business CGT Reliefs and Trust Loss Measures, 1998.

Walpole , M., Woellner, R., McKerchar, M., Zetler, J. and Coleman, C., (1998), 'Impact of Taxation Law Improvement Project on compliance costs: Progress report on an empirical study', for 3rd International Taxation Administration Conference, Sydney , 1998.

Walpole , M., Evans, C., Ritchie, K., and Tran-Nam, B. (1998), 'Taxpayer Compliance Costs: some recent empirical work and international comparisons', for 3rd International Taxation Administration Conference, Sydney, April.

Walpole , M., Evans, C., Ritchie, K. and Tran-Nam, B., (1998), 'Taxation compliance costs: some lessons from 'down-under'', paper presented to the Annual Conference of the British Accounting Association, April.

Walpole , M., (1998), 'An Australasian experience of the use of technology in legal education and research – some lessons for Britain and Ireland ', paper for 13 th Annual BILETA Conference, Trinity College Dublin, March.

Walpole , M., (1998), 'The Taxation Compliance Costs of GST', ATAX GST Conference, December.

Walpole , M., (1997), 'Some Observations on the Taxation of Monopoly Goodwill', 1997 Australasian Law Teachers Association Conference, Sydney , October.

Walpole , M., (1997), 'Capital Gains Tax and Goodwill - maximising the relief', ATAX Seminar series - Capital Gains Tax - Planning for the Twenty First Century, Sydney , July.

Walpole , M., (1997), 'A Model for Taxation Impact Statements in Australia ', Joint paper with K. Ritchie, 9th Annual Australasian Tax Teachers Conference, Auckland , January.

Walpole , M., (1996), 'Tax and the Stamp Duty interface', presented in Darwin with the Northern Territory Office of State Revenue, November.

Walpole , M., (1996), 'Recent Cases in Stamp Duty', presented in Darwin with the Northern Territory Office of State Revenue, November.

Walpole , M. and Abadee, S., (1996), 'Paper on the issues of income and capital in the Australian Tax System', For the Finance Dept of the Chinese People's Republic. ATAX China Seminar series, June.

Walpole , M. and Evans, C., (1996). 'Compliance Cost Impact Statements in the UK and New Zealand , some lessons for Australia ', Paper for the Australasian Law Teachers Association, Adelaide , June.

Walpole , M. and Evans, C., (1996), 'Compliance Cost Impact Statements in the UK and Australia ', Paper for Tax Administration Conference, Sydney , April. (ISBN 0 646 28644 7).

Walpole , M., (1995), 'A review of the powers of entry, search and seizure of the New South Wales Office of State Revenue', A paper delivered to the ATAX Stamp Duty Conference Sydney, September.

Walpole, M., (1995), 'Stamp Duty implications on the sale of business assets or undertakings', A paper delivered to the Business Law Education Centre, May (Sydney), and 1995 (Melbourne).

Walpole , M., (1993), 'The future of the study of taxation in South Africa ', Paper to the Association of Teachers of Law of S A at Stellenbosch University , January.

Walpole, M., (1992), 'Recent cases of importance to commercial legal advisers', Paper delivered to the Annual Conference of the Association of Legal Advisers of South Africa, August.

Walpole , M., (1992), 'VAT and the cost of dying.' Paper delivered at the 1992 Tax Seminar, University of Natal Pietermaritzburg February.

Book Review

(1999), A review of "The New Wealth of Nations - Taxing Cyberspace" (by Arthur J. Cordell, T. Ran Ide, Luc Soete and Karin Kamp), Between the Lines Press Toronto, Canada. International Journal of Law and Information Technology Vol 7, Issue 1, Spring. <http://ijlit.oxfordjournals.org/cgi/reprint/7/1/95>