Binh Tran-Nam

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

Professor

UNSW Sydney

Sydney, NSW 2052

Australia

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

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 24,611

SSRN RANKINGS

Top 24,611

in Total Papers Downloads

1,874

CITATIONS
Rank 16,782

SSRN RANKINGS

Top 16,782

in Total Papers Citations

29

Scholarly Papers (23)

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 366 (79,907)
Citation 1

Abstract:

Loading...

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 319 (93,113)

Abstract:

Loading...

tax system complexity, tax simplification, basic number index theory

3.

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 184 (161,837)
Citation 3

Abstract:

Loading...

Tax simplicity, Australian tax policy

4.

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

Number of pages: 32 Posted: 12 Aug 2014
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 181 (164,251)
Citation 3

Abstract:

Loading...

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 139 (205,982)
Citation 4

Abstract:

Loading...

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 (675,498)
  • Add to Cart

Abstract:

Loading...

6.

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 129 (217,978)

Abstract:

Loading...

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

7.

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 117 (234,568)

Abstract:

Loading...

Tax journals, journal ranking, peer perception study

8.

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 86 (288,425)
Citation 1

Abstract:

Loading...

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

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 84 (292,611)
Citation 1

Abstract:

Loading...

Taxation

10.

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 72 (320,221)

Abstract:

Loading...

Australian tax, pre-filling

11.

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 61 (349,348)
Citation 2

Abstract:

Loading...

Australian Tax, tax policy simplification, work related deductions

12.

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 40 (419,056)

Abstract:

Loading...

Tax journals, journal ranking

13.

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 39 (422,941)
Citation 1

Abstract:

Loading...

14.

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 26 (481,485)
Citation 1

Abstract:

Loading...

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

15.

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 (520,915)
  • Add to Cart

Abstract:

Loading...

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 7 (593,053)
Citation 1

Abstract:

Loading...

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

17.

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 (643,529)
  • Add to Cart

Abstract:

Loading...

18.

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 (643,529)
  • Add to Cart

Abstract:

Loading...

19.

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 (643,529)
Citation 17
  • Add to Cart

Abstract:

Loading...

Tax evasion, Behavioural economics, Social interaction

20.

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 (643,529)
  • Add to Cart

Abstract:

Loading...

21.

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 (661,710)
  • Add to Cart

Abstract:

Loading...

22.

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
Downloads 0 (661,710)
  • Add to Cart

Abstract:

Loading...

23.

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

National Tax Journal, Vol. 53, Issue 2, June 2000
Posted: 22 Jun 2000
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

Abstract:

Loading...