Binh Tran-Nam

University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation

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

35

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4,290

SSRN CITATIONS
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Top 20,087

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48

CROSSREF CITATIONS

16

Scholarly Papers (35)

1.

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 Accounting, Auditing and Taxation
Downloads 579 (87,511)
Citation 4

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

2.

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 Accounting, Auditing and Taxation
Downloads 455 (117,526)
Citation 1

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Chinese Tax System, Australia, Tax policy, tax reform

3.

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 Accounting, Auditing and Taxation
Downloads 402 (135,699)
Citation 5

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tax system complexity, tax simplification, basic number index theory

4.

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 Accounting, Auditing and Taxation
Downloads 248 (226,316)
Citation 5

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5.

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 Accounting, Auditing and Taxation
Downloads 246 (228,114)
Citation 2

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Tax simplicity, Australian tax policy

6.

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 Accounting, Auditing and Taxation, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE), Carleton University - Department of Economics and Independent
Downloads 217 (257,301)

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Taxation

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 Accounting, Auditing and Taxation and Australian National University
Downloads 190 (290,578)

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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 Accounting, Auditing and Taxation, University of New South Wales and University of Tasmania
Downloads 182 (301,431)
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 Accounting, Auditing and Taxation, University of New South Wales and University of Tasmania
Downloads 1 (1,160,700)
Citation 1
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9.

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 Accounting, Auditing and Taxation, San Jose State University - Donald and Sally Lucas Graduate School of Business and Auckland University of Technology
Downloads 169 (322,116)
Citation 6

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

10.

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 Accounting, Auditing and Taxation
Downloads 142 (372,192)
Citation 1

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

11.

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 Accounting, Auditing and Taxation
Downloads 139 (378,466)

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Tax journals, journal ranking

12.

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 Accounting, Auditing and Taxation
Downloads 125 (410,955)

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taxation, tax compliance, tax obligations, New Zealand

13.

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 Accounting, Auditing and Taxation
Downloads 124 (413,450)

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

14.

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 Accounting, Auditing and Taxation
Downloads 120 (423,580)

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Australian tax, pre-filling

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 Accounting, Auditing and Taxation and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 107 (461,111)
Citation 1

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

16.

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 Accounting, Auditing and Taxation and University of New South Wales
Downloads 90 (517,645)

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Australian Tax, tax policy simplification, work related deductions

17.

Comparing the Harrod-Domar, Solow and Ramsey Growth Models and Their Implications for Economic Policies

Le-Van, C, and Tran-Nam, B. (2023) Comparing the Harrod-Domar, Solow and Ramsey growth models and their implications for economic policies, Fulbright Review of Economics and Policy 3(2): 167-183.,
Number of pages: 17 Posted: 14 Dec 2023
Cuong Le Van and Binh Tran-Nam
Université Paris I Panthéon-Sorbonne and University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation
Downloads 83 (547,999)
Citation 1

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Economic policies, Harrod-Domar model, Ramsey model, Solow model

18.

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 Accounting, Auditing and Taxation
Downloads 78 (564,200)

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

19.

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 Accounting, Auditing and Taxation
Downloads 77 (568,395)

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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, 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 Accounting, Auditing and Taxation, University of Tasmania and University of New South Wales
Downloads 73 (594,038)

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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 Accounting, Auditing and Taxation, University of Tasmania and University of New South Wales
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Citation 1
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21.

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 Accounting, Auditing and Taxation
Downloads 57 (665,100)

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Office of Tax Simplification, Tax policy

22.

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 Accounting, Auditing and Taxation
Downloads 52 (693,668)
Citation 1

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taxation, tax compliance, compliance costs, empirical research

23.

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 Accounting, Auditing and Taxation and University of New South Wales
Downloads 46 (731,303)
Citation 1

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

24.

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 Accounting, Auditing and Taxation
Downloads 46 (731,303)

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

25.

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 Accounting, Auditing and Taxation, University of New South Wales, UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and Manukau Institute of Technology
Downloads 44 (744,633)
Citation 15

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26.

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 Accounting, Auditing and Taxation
Downloads 34 (818,002)

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

27.

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 Accounting, Auditing and Taxation, 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 33 (825,919)

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

28.

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 Accounting, Auditing and Taxation and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 30 (850,622)

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taxation, tax compliance, compliance costs, empirical research

29.

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 Accounting, Auditing and Taxation and University of Wollongong - School of Accounting, Economics & Finance
Downloads 29 (858,999)

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

30.

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 Accounting, Auditing and Taxation and University of New South Wales (UNSW)
Downloads 25 (894,583)

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Tax Compliance, Taxation, Business Reporting

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 Accounting Auditing and Taxation & ATAX, University of New South Wales, Manukau Institute of Technology and University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation
Downloads 17 (1,005,184)

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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 Accounting, Auditing and Taxation
Downloads 17 (972,232)

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

33.

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 Accounting, Auditing and Taxation and affiliation not provided to SSRN
Downloads 12 (1,022,398)

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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 Accounting, Auditing and Taxation
Downloads 1 (1,113,708)
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35.

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 Accounting, Auditing and Taxation
Downloads 0 (1,122,226)
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