Chris Evans

University of New South Wales

Professor

School of Taxation and Business Law

Australian School of Business, UNSW

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

33

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5,264

SSRN CITATIONS
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Top 21,394

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Scholarly Papers (33)

1.

Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities

UNSW Law Research Paper No. 2009-17
Number of pages: 47 Posted: 06 Jun 2009
Margaret A. McKerchar and Chris Evans
University of New South Wales (UNSW) and University of New South Wales
Downloads 1,246 (15,553)
Citation 11

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Taxation

2.

Challenges in Understanding Compliance Behaviour of Taxpayers in Malaysia

Asian Journal of Business and Accounting, 3(2), 2010, 101-117
Number of pages: 18 Posted: 13 Aug 2012
Universiti Teknologi MARA, University of New South Wales and University of New South Wales (UNSW)
Downloads 711 (34,966)

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Tax compliance, Malaysia

3.

Containing Tax Avoidance: Anti-Avoidance Strategies

UNSW Law Research Paper No. 2008-40
Number of pages: 38 Posted: 01 May 2009
Chris Evans
University of New South Wales
Downloads 677 (37,397)

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Taxation, tax avoidance

4.

The Rise and Rise of Tax Compliance Costs for the Small Business Sector in Australia

Australian Tax Forum, Vol 27, No 3, pp 615-672.
Number of pages: 58 Posted: 13 Aug 2012
Philip Lignier and Chris Evans
University of Tasmania and University of New South Wales
Downloads 478 (58,832)

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Australia, tax compliance burden, small business taxpayers

5.

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 323 (92,989)

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tax system complexity, tax simplification, basic number index theory

6.

Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions

UNSW Law Research Paper No. 2007-12, Hong Kong Law Journal, Vol. 37, p. 103, 2007
Number of pages: 55 Posted: 13 Mar 2007
Chris Evans
University of New South Wales
Downloads 266 (114,640)

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Taxation, tax avoidance, tax evasion, tax compliance

7.

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 187 (161,570)

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Tax simplicity, Australian tax policy

8.

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 182 (165,569)
Citation 3

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9.

Taxing Personal Capital Gains in Australia: An Alternative Way Forward

Australian Tax Forum, Vol. 30, 2015
Number of pages: 27 Posted: 18 Dec 2015
Chris Evans, John Minas and Youngdeok Lim
University of New South Wales, University of Tasmania and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 151 (194,525)

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10.

Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand

(2017) 23(4) New Zealand Journal of Taxation Law and Policy 486-515
Number of pages: 30 Posted: 13 Dec 2017
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 149 (196,594)

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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 (208,547)
Citation 3

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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 (684,913)
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12.

Tax Reviews in Australia: A Short Primer

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 4-11, Chris Evans and Richard Krever, eds., Thomson Reuters, Sydney, 2009, UNSW Law Research Paper No. 2009-24
Number of pages: 11 Posted: 20 Jul 2009 Last Revised: 18 Dec 2011
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 116 (239,011)

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Australian tax system, tax review

13.

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 103 (259,929)
Citation 1

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

14.

Tax Reform and 'Rough Justice’: Is it Time for Simplicity to Shine?

Australian Tax Forum, Vol 27, No 2, pp 385-408.
Number of pages: 24 Posted: 13 Aug 2012
Chris Evans and Jason Kerr
University of New South Wales and affiliation not provided to SSRN
Downloads 98 (268,744)
Citation 1

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Australia’s tax system, tax system simplification

15.

Yearning for Earnout Certainty

The Tax Specialist, 2008, UNSW Law Research Paper No. 2008-18
Number of pages: 28 Posted: 26 Apr 2009
Chris Evans
University of New South Wales
Downloads 93 (278,008)

Abstract:

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Taxation

16.

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 73 (321,923)

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Australian tax, pre-filling

17.

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 (353,905)

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Australian Tax, tax policy simplification, work related deductions

18.

Unravelling the Mysteries of the Oracle: Voice of the Experts

UNSW Law Research Paper No. 2007-9
Number of pages: 32 Posted: 27 Feb 2007
Chris Evans
University of New South Wales
Downloads 42 (417,013)

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taxation, personal income tax, Delphi methodology, tax reform

19.

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 33 (453,767)

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

20.

Australian Tax Reform - A Scorecard

Journal of International Taxation, February 2010, 21, 2, pp. 50-55.
Posted: 13 Aug 2012
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 33 (453,767)

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Australian tax system, tax reform

21.

Tax Governance Issues: Managing System Complexity

Economic Papers, Vol 31, No 1, pp 30-35.
Number of pages: 6 Posted: 13 Aug 2012
Chris Evans
University of New South Wales
Downloads 31 (462,872)

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Australian tax system, Henry review, tax complexity

22.

Alive and Thriving - The Revised Regime for CGT Small Business Concessions

The Tax Specialist, Vol. 1, No. 4, 2007, UNSW Law Research Paper No. 2008-22
Number of pages: 14 Posted: 24 Apr 2009
Chris Evans
University of New South Wales
Downloads 31 (462,872)

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Taxation, CGT concessions

23.

Reflections on the Mirrlees Review: An Australasian Perspective

Fiscal Studies (2011), vol. 32 (3), pp. 375-393
Number of pages: 19 Posted: 13 Aug 2012
Chris Evans
University of New South Wales
Downloads 18 (534,033)

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Tax reviews, Mirrlees Review, tax reform

24.

Tax and Corruption: A Global Perspective

(2017) 3(2) Journal of Tax Administration 124-127
Number of pages: 4 Posted: 03 Dec 2018
Chris Evans, Richard Krever and James Alm
University of New South Wales, University of Western Australia Law School and Tulane University
Downloads 8 (595,603)

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25.

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 (602,069)

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

26.

Administrative Approaches to Tax Dispute Resolution: Alternative Perspectives From Australia and Russia

Guglyuvatyy, E & Evans, C 2015, 'Administrative approaches to tax dispute resolution: alternative perspectives from Australia and Russia', Journal of Comparative Law, vol. 10(2), 365.
Number of pages: 24 Posted: 01 Oct 2018
Evgeny Guglyuvatyy and Chris Evans
School of Law & Justice, Southern Cross University and University of New South Wales
Downloads 6 (608,716)

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Tax Disputes, Australia, Russia

27.

The Impact of Tax Rate Changes on Capital Gains Realisations: Evidence From Australia

Australian Tax Forum, Vol. 33(4), 2018
Number of pages: 32 Posted: 17 Jan 2019
John Minas, Youngdeok Lim and Chris Evans
University of Tasmania, UNSW Australia Business School, School of Accounting and University of New South Wales
Downloads 1 (652,506)
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28.

Mitigating VAT Compliance Costs – A Developing Country Perspective

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 34 Posted: 27 Jul 2017
Sharon Smulders and Chris Evans
University of South Africa and University of New South Wales
Downloads 0 (670,106)
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29.

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 (670,106)
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30.

Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia

eJournal of Tax Research, Vol. 5, No. 1, pp. 105-134, 2007
Posted: 12 Jul 2007
Chris Evans
University of New South Wales

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Delphi methodology, tax, personal income tax reform, PIT

31.

Record Keeping Practices and Tax Compliance of Smes

eJournal of Tax Research, Vol. 3, No. 2, 2005
Posted: 13 Jan 2006
Chris Evans, Shirley Carlon and Darren Massey
University of New South Wales, University of New South Wales and University of New South Wales (UNSW) - Australian Taxation Studies Program

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SME, record keeping, tax compliance

32.

Studying the Studies: An Overview of Recent Research into Taxation Operating Costs

eJournal of Tax Research, Vol. 1, No. 1
Posted: 30 Nov 2004
Chris Evans
University of New South Wales

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Taxation, compliance costs, empirical studies

33.

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

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Other Papers (3)

Total Downloads: 3
1.

The Future Is Now (Editorial)

(2016) 45(1) Australian Tax Review 3-5
Number of pages: 3 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

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2.

Time for Another Tax Rethink? (Editorial)

(2015) 44(3) Australian Tax Review 139-140
Number of pages: 2 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

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3.

Australia's Tax System: An Institution in Decay? (Editorial)

(2015) 44(4) Australian Tax Review 207-208
Number of pages: 2 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

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