Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law

Professor

School of Accounting, Auditing and Taxation

UNSW Sydney

Sydney, NSW 2052

Australia

http://www.asb.unsw.edu.au/schools/Pages/BinhTran-Nam.aspx

SCHOLARLY PAPERS

38

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2,465

SSRN CITATIONS
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Top 14,381

in Total Papers Citations

49

CROSSREF CITATIONS

30

Scholarly Papers (38)

1.

The Chinese and Australian Tax Systems: A Comparative Overview

Atax Discussion Paper No. 11
Number of pages: 22 Posted: 28 Nov 2004
Binh Tran-Nam
University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 381 (93,711)
Citation 1

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Chinese Tax System, Australia, Tax policy, tax reform

2.

Towards the Development of a Tax System Complexity Index

UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Number of pages: 26 Posted: 15 Feb 2013
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 360 (99,998)
Citation 3

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tax system complexity, tax simplification, basic number index theory

3.

Perceptions of Corruption and Tax Non-Compliance Behaviour: Policy Implications for Developing Countries

Number of pages: 43 Posted: 01 Feb 2019
Arifin Rosid, Chris Evans and Binh Tran-Nam
Directorate General of Taxation, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 264 (139,543)
Citation 4

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corruption, tax compliance, compliance risk management, norm-based intervention

4.

Managing Tax System Complexity: Building Bridges Through Pre-Filled Tax Returns

Australian Tax Forum (2010), 25, pp. 247-276
Number of pages: 30 Posted: 13 Aug 2012
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 201 (181,329)
Citation 2

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Tax simplicity, Australian tax policy

5.

Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector

Australian Tax Forum, Vol 29, No 2, pp. 217-247
Number of pages: 32 Posted: 12 Aug 2014 Last Revised: 23 Dec 2020
Philip Lignier, Chris Evans and Binh Tran-Nam
University of Tasmania, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 199 (183,018)
Citation 2

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6.

Ranking of Tax Journals – a Peer Perception Study

Australian Tax Forum, Volume 26, Number 2, 213-255.
Number of pages: 44 Posted: 27 Dec 2015
Binh Tran-Nam and Alfred Tran
University of New South Wales (UNSW) - School of Taxation and Business Law and Australian National University
Downloads 150 (233,482)

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Tax journals, journal ranking, peer perception study

Personal Taxpayer Compliance Costs: Recent Evidence from Australia

UNSW Australian School of Business Research Paper No. 2013 TABL 1002
Number of pages: 35 Posted: 13 Nov 2013
Binh Tran-Nam, Chris Evans and Philip Lignier
University of New South Wales (UNSW) - School of Taxation and Business Law, University of New South Wales and University of Tasmania
Downloads 146 (239,263)
Citation 6

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Personal Taxpayer Compliance Costs: Recent Evidence from Australia

Australian Tax Forum, Vol. 29(1), 2014
Number of pages: 36 Posted: 05 Jun 2014
Binh Tran-Nam, Chris Evans and Philip Lignier
University of New South Wales (UNSW) - School of Taxation and Business Law, University of New South Wales and University of Tasmania
Downloads 1 (798,432)
Citation 1
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8.

A Comparative Analysis of Tax Advisers’ Perception of Small Business Tax Law Complexity: United States, Australia and New Zealand

Australian Tax Forum Vol 27 (4), 2012, 677-718
Number of pages: 6 Posted: 18 Dec 2012
Griffith University - Griffith Business School, University of New South Wales (UNSW) - School of Taxation and Business Law, San Jose State University - Donald and Sally Lucas Graduate School of Business and Auckland University of Technology
Downloads 135 (254,278)
Citation 6

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small business, tax, tax complexity, Australia, USA, New Zealand, tax policy, retirement, tax flow-through

9.

Prefilled Personal Income Tax Returns: A Comparative Analysis of Australia, Belgium, California, Quebec and Spain

Studies in Budget and Tax Policy, June 2011
Number of pages: 114 Posted: 29 Aug 2013
University of Montreal, Independent, University of New South Wales (UNSW) - School of Taxation and Business Law, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE), Carleton University - Department of Economics and Independent
Downloads 107 (301,074)

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Taxation

10.

Ranking of Tax Journals – the Way Forward

Australian Tax Forum, Volume 24, Number 3, 341-371.
Number of pages: 31 Posted: 28 Dec 2015
Kalmen H. Datt, Alfred Tran and Binh Tran-Nam
University of New South Wales (UNSW), Australian National University and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 92 (332,328)

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Tax journals, journal ranking

11.

The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 64, No. 4, p. 751, 2016, UNSW Law Research Paper No. 17-26
Number of pages: 45 Posted: 02 Feb 2017 Last Revised: 10 Sep 2018
Chris Evans, Philip Lignier and Binh Tran-Nam
University of New South Wales, University of Tasmania and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 83 (353,917)
Citation 1

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Tax; Tax Administration; Operating Costs; Large Corporations Tax; Risk Management; Compliance

12.

Pre-Filled Personal Income Tax Returns: Evidence from Australia

National Tax Association Proceedings (2010), pp 171-178.
Number of pages: 8 Posted: 13 Aug 2012
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 83 (353,917)

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Australian tax, pre-filling

13.

Tax Policy Simplification: An Evaluation of the Proposal for a Standard Deduction for Work Related Expenses

Australian Tax Forum, Vol 26, No 4, pp. 719-735.
Number of pages: 18 Posted: 13 Aug 2012
Binh Tran-Nam and Chris Evans
University of New South Wales (UNSW) - School of Taxation and Business Law and University of New South Wales
Downloads 71 (387,000)

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Australian Tax, tax policy simplification, work related deductions

14.

How Close are Taxable Income and Accounting Profit? An Empirical Study of Large Australian Companies

Australian Tax Forum, Volume 28, Number 3, 641-677, 2013
Number of pages: 38 Posted: 26 Dec 2015
Shirley Carlon, Alfred Tran and Binh Tran-Nam
University of New South Wales, Australian National University and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 40 (501,367)

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15.

Diagnosing the VAT Compliance Burden: A Cross-Country Assessment

Number of pages: 59 Posted: 14 Dec 2020
UNSW Sydney, University of New South Wales, University of New South Wales (UNSW) - School of Taxation and Business Law and UNSW Australia Business School, School of Taxation and Business Law, & ATAX
Downloads 20 (614,453)

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taxation, Forum on Tax Administration, Value Added Tax, Goods and Services Tax

16.

Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour?: Evidence From Indonesia

eJournal of Tax Research (2016) vol 14, no. 2
Number of pages: 36 Posted: 28 Feb 2019
Arifin Rosid, Chris Evans and Binh Tran-Nam
Directorate General of Taxation, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 20 (614,453)

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Perceptions of Corruption, Tax Non-Compliance, Underreporting Behaviour, Personal Income Taxpayers

17.

Endogenous Growth and Publicly Funded Knowledge Accumulation

Review of Development Economics, Vol. 11, No. 2, pp. 421-435, May 2007
Number of pages: 15 Posted: 02 May 2007
Công Nghê Truong and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 19 (621,338)
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18.

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

Australian Tax Forum Vol 17 No 4, pp 389-406, 2002
Number of pages: 18 Posted: 11 Dec 2020
Binh Tran-Nam and Chris Evans
University of New South Wales (UNSW) - School of Taxation and Business Law and University of New South Wales
Downloads 10 (686,238)
Citation 1

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Cedric Sandford, tax compliance, tax research, tax policy, taxation

19.

Prefilled Personal Income Tax Returns: Australia

Prefilled Personal Tax Returns: A Comparative Analysis of Australia, Belgium, California, Quebec and Spain (edited Vaillancourt F), Fraser Institute, Vancouver, pp 9-30, 2011
Number of pages: 22 Posted: 10 Dec 2020
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 10 (686,238)

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taxation, personal income tax, pre-filling, tax structures, tax costs

20.

Measuring Tax Compliance Costs: Evidence from Australia

Tax Simplification, (edited Evans C, Krever R and Mellor P), Kluwer Law International, Amsterdam, pp 121-140; 2015
Number of pages: 42 Posted: 16 Feb 2021
Philip Lignier, Chris Evans and Binh Tran-Nam
University of Tasmania, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 9 (693,792)
Citation 1

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taxation, tax compliance, compliance costs, empirical research

21.

Controlling Tax Complexity: Rhetoric or Reality

Australia’s Future Tax System: The Prospects After Henry, Evans C, Krever R and Mellor P (eds) Thomson Reuters, Sydney, pp 439-463, 2010
Number of pages: 26 Posted: 09 Dec 2020
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 9 (693,792)

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tax complexity, legal complexity, tax simplification, Henry Review, taxation, tax policy, tax law, tax administration

22.

The Contribution of Effective Marginal Tax Rates to Work Disincentives

Australian Tax Forum, Vol 22 No 3, pp 117-135, 2007
Number of pages: 18 Posted: 14 Dec 2020
Brian Andrew, Chris Evans and Binh Tran-Nam
University of Wollongong - School of Accounting, Economics & Finance, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 7 (708,875)

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Marginal tax rates, Work Discentives, tax system, EMTR, taxation

23.

Taxation Compliance Costs: Some Recent Empirical Work and International Comparisons

Australian Tax Forum Vol 14 No 2, 1998, pp 93-122
Number of pages: 30 Posted: 11 Dec 2020
University of New South Wales, Manukau Institute of Technology, University of New South Wales (UNSW) - School of Taxation and Business Law and UNSW Australia Business School, School of Taxation and Business Law, & ATAX
Downloads 7 (708,875)

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taxation, tax compliance, compliance costs, empirical research

24.

Tax Compliance Costs in New Zealand: An International Comparative Evaluation

New Zealand Journal of Taxation Law and Policy, Vol 20, No 4, pp 339-361, 2014
Number of pages: 25 Posted: 11 Dec 2020
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 6 (716,687)

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taxation, tax compliance, tax obligations, New Zealand

25.

Towards Systemic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future

Australian Tax Forum, Vol 22 No 2, pp 13-45, 2007
Number of pages: 33 Posted: 14 Dec 2020 Last Revised: 10 Feb 2021
Chris Evans, Binh Tran-Nam and Brian Andrew
University of New South Wales, University of New South Wales (UNSW) - School of Taxation and Business Law and University of Wollongong - School of Accounting, Economics & Finance
Downloads 5 (724,392)

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personal income tax, systematic reform, tax policy, taxation model

26.

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

National Tax Journal, Vol. 53, Issue 2, June 2000
Number of pages: 24 Posted: 22 Jun 2000 Last Revised: 13 Nov 2020
University of New South Wales (UNSW) - School of Taxation and Business Law, University of New South Wales, UNSW Australia Business School, School of Taxation and Business Law, & ATAX and Manukau Institute of Technology
Downloads 5 (724,392)
Citation 15

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27.

The Office of Tax Simplification: The Way Forward?

British Tax Review, No 2 (2017), pp. 458-476
Number of pages: 21 Posted: 06 Jan 2021
Jeremy Sherwood, Chris Evans and Binh Tran-Nam
affiliation not provided to SSRN, University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 4 (732,301)

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Office of Tax Simplification, Tax policy

28.

Standard Business Reporting: Short Term Pain for Long Term Gain?

Number of pages: 54 Posted: 14 Dec 2020
Chris Evans, Binh Tran-Nam and Hanna Zakowska
University of New South Wales, University of New South Wales (UNSW) - School of Taxation and Business Law and University of New South Wales
Downloads 4 (732,301)

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Tax Compliance, Taxation, Business Reporting

29.

Personal Income Tax Reform in Australia: The Way Forward

Australian Tax Forum, Vol 21 No 3, pp 441-463, 2006
Number of pages: 25 Posted: 14 Dec 2020
University of New South Wales (UNSW) - School of Taxation and Business Law, affiliation not provided to SSRN, University of Wollongong - School of Accounting, Economics & Finance, affiliation not provided to SSRN and University of New South Wales
Downloads 4 (732,301)

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personal income tax, systematic reform, tax policy, taxation model

30.

Assessing the Potential Compliance Costs/Benefits of the Tax Value Method

Australian Tax Forum, Vol 17 No 1, pp 33-58 (2002)
Number of pages: 26 Posted: 23 Mar 2021
Chris Evans, Binh Tran-Nam and Bev Jordan
University of New South Wales, University of New South Wales (UNSW) - School of Taxation and Business Law and affiliation not provided to SSRN
Downloads 3 (740,690)

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Taxation Compliance Costs: Some Lessons from 'Down-under'

British Tax Review No 4 (1999), pp 244-271
Number of pages: 29 Posted: 25 Feb 2021
UNSW Australia Business School, School of Taxation and Business Law, & ATAX, University of New South Wales, Manukau Institute of Technology and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 2 (784,455)

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32.

The Compliance and Administrative Costs of the TVM: What Are the Implications?

Tax Value Method, (edited Grbich Y and Warren N), Australian Tax Research Foundation, Sydney, pp 175-196, July 2001
Number of pages: 16 Posted: 09 Dec 2020
Chris Evans and Binh Tran-Nam
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 2 (750,714)

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Tax value method, TVM, compliance costs, administrative costs, taxation, income tax system

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners’ Perspective

Australian Tax Forum, Vol 31, No 3, pp 455-479 (2016)
Number of pages: 25 Posted: 23 Mar 2021
Binh Tran-Nam, Philip Lignier and Chris Evans
University of New South Wales (UNSW) - School of Taxation and Business Law, University of Tasmania and University of New South Wales
Downloads 2 (784,455)

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The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners’ Perspective

Australian Tax Forum, Vol. 31(3), 2016
Number of pages: 25 Posted: 01 Nov 2016
Binh Tran-Nam, Philip Lignier and Chris Evans
University of New South Wales (UNSW) - School of Taxation and Business Law, University of Tasmania and University of New South Wales
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Citation 2
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34.

Estimating Aggregate Tax Compliance Costs: A New Approach Using a State Space Model

Australian Tax Forum, Vol. 32(1), 2017
Number of pages: 28 Posted: 19 Apr 2017
Hao Wu and Binh Tran-Nam
The University of Sydney and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 1 (762,819)
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35.

A Note on a Conversation with Geoff Harcourt

Australian Economic Papers, Vol. 55, Issue 4, pp. 491-509, 2016
Number of pages: 19 Posted: 26 Mar 2017
Binh Tran-Nam and G.C. Harcourt
University of New South Wales (UNSW) - School of Taxation and Business Law and UNSW Australia Business School, School of Economics
Downloads 1 (762,819)
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36.

Applications of Behavioural Economics to Tax Evasion

Journal of Economic Surveys, Vol. 27, Issue 5, pp. 941-977, 2013
Number of pages: 37 Posted: 04 Oct 2013
Nigar Hashimzade, Gareth D. Myles and Binh Tran-Nam
University of Reading, University of Exeter Business School - Department of Economics and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 1 (762,819)
Citation 9
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Tax evasion, Behavioural economics, Social interaction

37.

An Extended Ricardian Model Incorporating a Consumption Time Constraint

Review of International Economics, Vol. 20, Issue 5, pp. 1046-1051, 2012
Number of pages: 6 Posted: 20 Oct 2012
Binh Tran-Nam
University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 1 (762,819)
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38.

GST/VAT General Anti‑Avoidance Approaches: Some Preliminary Findings from a Comparative Study of Australia and South Africa

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 22 Posted: 27 Jul 2017
Kalmen H. Datt, Gerhard Nienaber and Binh Tran-Nam
University of New South Wales (UNSW), University of Pretoria - Department of Taxation and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 0 (780,600)
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