Chris Evans

University of New South Wales

Professor

School of Taxation and Business Law

Australian School of Business, UNSW

Sydney, NSW 2052

Australia

  • University of New South Wales

SCHOLARLY PAPERS

88

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13,921

TOTAL CITATIONS
Rank 15,716

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Top 15,716

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83

Scholarly Papers (88)

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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 1,649 (22,279)
Citation 22

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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
Ern Chen Loo, Chris Evans and Margaret A. McKerchar
Universiti Teknologi MARA, University of New South Wales and University of New South Wales (UNSW)
Downloads 1,392 (28,685)

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Tax compliance, Malaysia

3.

Containing Tax Avoidance: Anti-Avoidance Strategies

Downloads 1,010 (45,640)

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 810 (60,857)

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Taxation, tax avoidance

Containing Tax Avoidance: Anti-Avoidance Strategies

Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave (edited John G Head and Richard Krever), Kluwer Law International, Amsterdam, pp 529-560, 2009
Number of pages: 38 Posted: 16 Feb 2021
Chris Evans
University of New South Wales
Downloads 200 (302,235)

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taxation, tax avoidance, tax policy

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 747 (68,716)
Citation 4

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Australia, tax compliance burden, small business taxpayers

5.

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 679 (78,103)

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6.

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 648 (82,434)
Citation 4

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

7.

Taxation Compliance and Administrative Costs: An Overview

Tax Compliance Costs for Companies in an Enlarged European Community, (edited Michael Lang, Christine Obermair, Josef Schuch, Claus Staringer and Patrick Weninger), Linde Verlag, Vienna and Kluwer Law International, London, pp 447-468, 2008
Number of pages: 24 Posted: 16 Feb 2021
Chris Evans
University of New South Wales
Downloads 604 (90,144)
Citation 1

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Taxation Compliance, Administrative Costs, taxation, operating costs, complaince costs, tax systems

8.

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 419 (140,653)
Citation 5

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tax system complexity, tax simplification, basic number index theory

9.

The VAT Compliance Burden in the UK: A Comparative Assessment

(2020) British Tax Review 354-377
Number of pages: 25 Posted: 13 Oct 2020
Yige Zu, Chris Evans and Richard Krever
Durham University, University of New South Wales and University of Western Australia Law School
Downloads 389 (153,062)

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Brexit; Comparative law; Compliance costs; OECD; VAT

10.

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

Downloads 329 (183,811)

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 300 (201,303)

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Taxation, tax avoidance, tax evasion, tax compliance

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

Hong Kong Law Journal, Vol 37 No 1, pp 103-136
Number of pages: 55 Posted: 02 Dec 2020
Chris Evans
University of New South Wales
Downloads 29 (954,542)

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tax avoidance, common law jurisdictions, tax bases, tax planning

11.

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, Monash University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 307 (197,858)

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12.

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 269 (226,828)
Citation 6

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13.

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 261 (233,810)
Citation 2

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Tax simplicity, Australian tax policy

14.

Capital Gains Tax – The Unprincipled Tax?

British Tax Review No 5 (1999), pp 387-405
Number of pages: 22 Posted: 06 Jan 2021
Chris Evans and Cedric Sandford
University of New South Wales and affiliation not provided to SSRN
Downloads 228 (266,935)
Citation 2

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capital gains tax, tax base, tax policy, taxation

15.

The South African Tax System: Fit for Purpose?

Journal of Tax Administration. Vol 1 No 2, pp 26-56, 2015
Number of pages: 31 Posted: 14 Dec 2020
Chris Evans and Sally-Ann Joseph
University of New South Wales and University of New South Wales (UNSW)
Downloads 205 (295,046)

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South African tax system, fit for purpose, taxation, tax revenue, tax mix, tax administration

16.

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 205 (295,046)

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Australian tax system, tax review

17.

Personal Taxpayer Compliance Costs: Recent Evidence from Australia

Downloads 192 (313,353)
Citation 7

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 191 (314,051)
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 (1,292,554)
Citation 1
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18.

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 188 (319,389)

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19.

Too Rich to Rein In? The Under-Utilised Wealth Tax Base

eJournal of Tax Research, Vol 11 No 3, pp 341-370, 2013
Number of pages: 19 Posted: 14 Dec 2020
Natalia Chatalova and Chris Evans
Abacus Property Group and University of New South Wales
Downloads 173 (343,952)

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20.

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 166 (356,422)
Citation 1

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

21.

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 160 (367,833)

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taxation, tax compliance, tax obligations, New Zealand

22.

Counting the Costs of VAT Compliance

in Robert F. van Brederode (ed.), Virtues and Fallacies of VAT: An Evaluation after 50 Years (Kluwer Law International) 125-150.
Number of pages: 70 Posted: 06 Sep 2022
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 154 (383,893)

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23.

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 150 (388,175)

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

24.

Tax Simplification, An African Perspective

Pretoria University Law Press 2019
Number of pages: 371 Posted: 02 Dec 2020
Chris Evans, Riel Franzsen and Elizabeth A. Stack
University of New South Wales, Independent and affiliation not provided to SSRN
Downloads 144 (403,341)

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Tax Simplification, Taxation, Tax Complexity

25.

Diagnosing the VAT Compliance Burden: A Cross-Country Assessment

Number of pages: 59 Posted: 14 Dec 2020
Richard Highfield, Chris Evans, Binh Tran-Nam and Michael Walpole
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 142 (405,628)
Citation 1

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

26.

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 133 (426,922)
Citation 1

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Australia’s tax system, tax system simplification

27.

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 126 (445,162)

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Australian tax, pre-filling

28.

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 126 (447,913)

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Taxation

29.

Mitigating VAT Compliance Costs – A Developing Country Perspective

Downloads 122 (456,243)
Citation 1

Mitigating VAT Compliance Costs – A Developing Country Perspective

Australian Tax Forum, Vol. 32(2), 283-316, 2017
Number of pages: 34 Posted: 10 Feb 2021
Sharon Smulders and Chris Evans
University of South Africa and University of New South Wales
Downloads 110 (496,360)
Citation 1

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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 12 (1,150,706)
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30.

The Deductibility of Tax-Related Expenses: Historical and Comparative Perspectives

Australian Tax Review, Vol 48, No 2, pp 100-116, 2019
Number of pages: 17 Posted: 11 Dec 2020
Ann Kayis-Kumar, Peter Mellor and Chris Evans
UNSW Sydney, Monash Business School and University of New South Wales
Downloads 106 (510,034)

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tax deductibility, tax expenses, income tax, taxation, tax compliance, tax minimisation

31.

The Compliance Costs of Taxing Capital Gains: Implications for New Zealand

New Zealand Journal of Tax Law and Policy, Vol 25, No 4, pp 381-408, 2019
Number of pages: 28 Posted: 09 Dec 2020
Chris Evans
University of New South Wales
Downloads 104 (513,696)

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Tax Compliance, Taxation, compliance costs, CGT

32.

Taxing Personal Capital Gains in Australia: Causes of Complexity and Proposals for Reform

Australian Tax Forum, Vol 19 No 3, pp 371-432, 2004
Number of pages: 62 Posted: 21 Jan 2021 Last Revised: 16 Feb 2021
Chris Evans
University of New South Wales
Downloads 103 (517,272)

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capital gains tax, compliance cost, tax policy

33.

Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment - Possible Lessons for Canada

Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 4, 2021, pp. 1213-1230
Number of pages: 18 Posted: 19 Feb 2022
John Minas, Youngdeok Lim, Chris Evans and François Vaillancourt
Monash University, UNSW Australia Business School, School of Accounting, University of New South Wales and University of Montreal
Downloads 102 (520,804)

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Capital gains, tax policy, comparative studies, rates, Australia, Canada

34.

The Internal Costs of VAT Compliance: Evidence From Australia and the United Kingdom and Suggestions for Mitigation

eJournal of Tax Research, Vol 13, No 1, pp 158-182, 2015
Number of pages: 25 Posted: 14 Dec 2020
Kathrin Bain, Michael Walpole, Ann Hansford and Chris Evans
affiliation not provided to SSRN, UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX, University of the West of England (UWE) - Bristol Business School and University of New South Wales
Downloads 99 (531,450)
Citation 1

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VAT compliance costs, tax compliance, taxation, VAT/GST

35.

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 94 (549,539)

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Australian Tax, tax policy simplification, work related deductions

36.

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 92 (560,925)

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

37.

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

Downloads 92 (557,067)
Citation 1

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 90 (570,815)

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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
Downloads 2 (1,279,194)
Citation 1
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38.

Causes and Consequences of Corruption in Tax Administration: An Indonesian Case Study

eJournal of Tax Research Vol 15, No 2, pp. 243-261, 2017
Number of pages: 21 Posted: 14 Dec 2020
Chris Evans and christine tjen
University of New South Wales and affiliation not provided to SSRN
Downloads 90 (564,619)

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tax, tax administration, corruption, compliance

39.

The Australian Capital Gains Tax: Rationale, Review and Reform

Australian Tax Forum Vol 14 No 1, pp 287-324 (1998)
Number of pages: 38 Posted: 23 Mar 2021
Chris Evans
University of New South Wales
Downloads 79 (610,415)

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capital gains tax, tax compliance cost, tax policy, taxation

40.

Small Business and Tax Compliance Costs: A Cross-Country Study of Managerial Benefits and Tax Concessions

eJournal of Tax Research, Vol 12 No 2, pp 453-482, 2014
Number of pages: 31 Posted: 14 Dec 2020
Chris Evans, Ann Hansford, John Hasseldine, Philip Lignier, Sharon Smulders and François Vaillancourt
University of New South Wales, University of the West of England (UWE) - Bristol Business School, Peter T. Paul College of Business and Economics, University of Tasmania, University of South Africa and Center for Interuniversity Research and Analysis on Organization (CIRANO)
Downloads 78 (614,822)
Citation 2

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taxation, tax compliance costs, small businesses, tax concessions and regimes

41.

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 77 (619,282)

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Taxation, CGT concessions

42.

Taxation in the UK: A Commentary

Dimensions of Tax Design: The Mirrlees Review (edited Adam S, Besley T, Blundell R, Bond S, Chote R, Gammie M, Johnson P, Myles G and Poterba J), Oxford University Press (Institute for Fiscal Studies, London), pp 78-89, 2010
Number of pages: 15 Posted: 10 Dec 2020
Chris Evans
University of New South Wales
Downloads 76 (623,637)

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tax system, taxation, tax design

43.

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

Downloads 72 (642,067)

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

Australian Tax Forum, Vol 33, No 4, pp 635-666 (2018)
Number of pages: 32 Posted: 23 Mar 2021
John Minas, Youngdeok Lim and Chris Evans
Monash University, UNSW Business School and University of New South Wales
Downloads 70 (662,641)

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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
Monash University, UNSW Australia Business School, School of Accounting and University of New South Wales
Downloads 2 (1,279,194)
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44.

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 70 (651,755)

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Australian tax system, tax reform

45.

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 68 (661,320)

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Australian tax system, Henry review, tax complexity

46.

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 67 (666,265)

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taxation, personal income tax, Delphi methodology, tax reform

47.

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 66 (671,338)

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Office of Tax Simplification, Tax policy

48.

The Delphi Technique

Taxation: A Fieldwork Research Handbook, (edited Oats L), Routledge, London, pp 228-241, 2012
Number of pages: 20 Posted: 11 Dec 2020
Chris Evans and Kate Collier
University of New South Wales and University of Technology Sydney (UTS)
Downloads 64 (681,583)

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Delphi technique, taxation, tax reform, personal income tax

49.

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 63 (686,886)
Citation 1

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taxation, tax compliance, compliance costs, empirical research

50.

Taxing Capital Gains: One Step Forwards or Two Steps Back?

Journal of Australian Taxation Vol 5 No 1, pp 114-135, 2002
Number of pages: 22 Posted: 11 Dec 2020
Chris Evans
University of New South Wales
Downloads 57 (719,803)
Citation 1

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51.

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
Binh Tran-Nam, Chris Evans, Michael Walpole and Katherine Ritchie
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 57 (725,622)
Citation 15

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52.

Tax, Governance and Administration: Challenges and Opportunities in China, Indonesia and Thailand

Asia-Pacific Journal of Taxation, Vol 19 No 1, pp 44-64, 2014
Number of pages: 21 Posted: 14 Dec 2020
Chris Evans and Sally-Ann Joseph
University of New South Wales and University of New South Wales (UNSW)
Downloads 55 (731,505)

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tax systems, taxation, tax, tax governance, tax administration

53.

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 55 (731,505)
Citation 1

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

54.

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 53 (743,727)

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

55.

To Cap or Not to Cap? Policy Options for Dealing With the Costs of Managing Tax Affairs Deduction in Australia

Australian Tax Forum, Vol 35, No 2, pp. 143-170, 2020
Number of pages: 28 Posted: 14 Dec 2020
Ann Kayis-Kumar, Chris Evans and Youngdeok Lim
UNSW Sydney, University of New South Wales and UNSW Business School
Downloads 51 (756,334)
Citation 1

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tax deductibility, tax expenses, income tax, taxation, tax compliance

56.

The Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs: Pilot Study Findings

eJournal of Tax Research Vol 16, No 3, pp. 620-654, 2019
Number of pages: 35 Posted: 14 Dec 2020
Richard Highfield, Chris Evans and Michael Walpole
UNSW Sydney, University of New South Wales and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 48 (775,780)
Citation 1

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Value-added tax, taxation, tax compliance costs; VAT and GST, diagnostic tool, compliance burden management

57.

Australia's Future Tax System

British Tax Review, No. 4 (2010), pp. 307-310
Number of pages: 5 Posted: 10 Feb 2021
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 45 (803,741)

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58.

To Register or not to Register for Value-Added Tax? How Tax Rate Changes Can Influence the Decisions of Small Businesses in South Africa

Schoeman, A.H., Evans, C.C. & Du Preez, H. 2022. To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa. Meditari Accountancy Research, 30(7):213-236.
Number of pages: 37 Posted: 20 Oct 2022
Anculien Schoeman, Chris Evans and Hanneke du Preez
University of Pretoria, University of New South Wales and University of Pretoria
Downloads 44 (803,741)

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Tax registration, tax compliance, small business entities, VAT rate, field experiment

59.

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
Binh Tran-Nam, Garry Addison, Brian Andrew, Paul Drum and Chris Evans
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 43 (810,896)

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

60.

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

61.

Curing Affluenza? A Critique of Recent Changes to the Taxation of Capital Gains in Australia

UNSW Law Journal Volume 23 No 2, pp 299-308 (2000)
Number of pages: 10 Posted: 02 Dec 2020
Chris Evans
University of New South Wales
Downloads 39 (841,104)
Citation 1

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tax bases, capital gains tax, Value added tax, GST, taxation

62.

Tax Reviews in Australia: Before and After Henry

British Tax Review No. 4 (2009), pp. 339-351
Number of pages: 14 Posted: 10 Feb 2021 Last Revised: 12 Feb 2021
Richard Krever and Chris Evans
University of Western Australia Law School and University of New South Wales
Downloads 38 (848,984)

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63.

The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules

Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management, (edited Freedman J), Oxford University Centre for Business Taxation, pp 37-46, 2008
Number of pages: 10 Posted: 09 Dec 2020
Chris Evans
University of New South Wales
Downloads 37 (856,978)
Citation 1

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General Anti-Avoidance Rule, taxation, Statutory Avoidance, Disclosure Rules, tax liabilities

64.

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

65.

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
Chris Evans, Katherine Ritchie, Binh Tran-Nam and Michael Walpole
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
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taxation, tax compliance, compliance costs, empirical research

66.

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 33 (891,019)

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Tax reviews, Mirrlees Review, tax reform

67.

CGT - Mature Adult or Unruly Adolescent?

Australian Tax Forum, Vol 20 No 2, pp 291-323, 2005
Number of pages: 34 Posted: 21 Jan 2021 Last Revised: 10 Feb 2021
Chris Evans
University of New South Wales
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Capital gains tax, tax policy, tax legislation, tax administration, tax implementation, legislative layering

68.

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)
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Tax Compliance, Taxation, Business Reporting

69.

Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia

British Tax Review, No 3 (2008), pp 205-227
Number of pages: 24 Posted: 16 Feb 2021
Michael Walpole and Chris Evans
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and University of New South Wales
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Australia taxation, UK tax concepts, Capital gains tax; Comparative law, Income tax, Legal history

70.

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

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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
Michael Walpole, Chris Evans, Katherine Ritchie and Binh Tran-Nam
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 24 (1,006,632)

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Taxation Compliance Costs: Some Lessons From 'Down-Under'

British Tax Review No 4 (1999), pp 244-271
Posted: 21 Jan 2021 Last Revised: 09 Feb 2021
Chris Evans
University of New South Wales

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Tax Compliance, Taxation, compliance costs

71.

A Shining Light: Justice Richard Edmonds and the Jurisprudence Relating to the Taxation of Capital Gains in Australia

Australian Tax Review, Vol 45, No 2, pp 108-117, 2016
Number of pages: 13 Posted: 09 Dec 2020
Chris Evans and Gordon Cooper
University of New South Wales and affiliation not provided to SSRN
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Justice Edmonds, taxation, capital gains tax

72.

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 19 (1,030,555)

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

73.

Reviewing the Reviews: A Comparison of Recent Tax Reviews in Australia, the United Kingdom and New Zealand

Journal of Australian Taxation, Vol 14 No 2, pp 146-182, 2012
Number of pages: 37 Posted: 14 Dec 2020
Chris Evans
University of New South Wales
Downloads 16 (1,064,705)

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Tax reform, Henry Review, tax reviews

74.

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 (1,111,569)

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75.

Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis

Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 12 (special issue on China) ; p. 686-696; DOI: https://doi.org/10.59403/249w9er
Posted: 28 Mar 2024
Wei Xiong and Chris Evans
affiliation not provided to SSRN and University of New South Wales

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GAAR, ability to pay, anti-avoidance, tax treaty

76.

The Delicate Balance: Revenue Authority Discretions and the Rule of Law in Australia

in The Delicate Balance: Tax, Discretion and the Rule of Law (Chris Evans, Judith Freedman and Richard Krever, eds.), IBFD Publications, pp. 121-148 (2011)
Posted: 23 Mar 2021
Michael Walpole and Chris Evans
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and University of New South Wales

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77.

Reform of the Australian Personal Tax System

Asia Pacific Journal of Taxation, Vol 9 No 3 (Autumn), pp 46-55, 2006
Posted: 23 Mar 2021
Chris Evans
University of New South Wales

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taxation, tax base, tax rates, tax systems, personal income tax

78.

The New Regime: CGT After Ralph

The Tax Specialist, Vol 3, No 6, June 2000, pp 313-332
Posted: 23 Mar 2021
Chris Evans
University of New South Wales

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capital gains tax, tax policy, taxation, Ralph Review

79.

The Operating Costs of Taxing Capital Gains: A Conspectus

Bulletin for International Fiscal Documentation Vol 54 No 7, pp 357-365 (2000)
Posted: 23 Mar 2021
Chris Evans
University of New South Wales

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capital gains tax, administrative cost, taxation

80.

A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs

International VAT Monitor Vol 28, No 3, pp. 228-239 (2017)
Posted: 23 Mar 2021
Richard Highfield, Michael Walpole and Chris Evans
UNSW Sydney, UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and University of New South Wales

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VAT compliance costs, Diagnostic Tool, comparative cross-country assessments, taxation

81.

Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis

Bulletin for International Taxation, Vol 68, No 12, pp 686-696, 2014
Posted: 22 Mar 2021
Wei Xiong and Chris Evans
affiliation not provided to SSRN and University of New South Wales

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taxation, general anti-avoidance rule, tax avoidance

82.

Improving Tax Compliance in a Globalised World - General Report

Improving Tax Compliance in a Globalised World, Evans C, Lang M, Rust A, Schuch J, Staringer C and Pistone P (eds), IBFD, The Netherlands, pp 3-37; 2018
Posted: 22 Mar 2021
Chris Evans and Sally-Ann Joseph
University of New South Wales and University of New South Wales (UNSW)

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taxation, tax compliance, tax administration, tax systems

83.

Improving Tax Compliance in a Globalised World - Australia

Improving Tax Compliance in a Globalised World, Evans C, Lang M, Rust A, Schuch J, Staringer C and Pistone P (eds), IBFD, The Netherlands, pp 79-107, 2018
Posted: 22 Mar 2021
Chris Evans
University of New South Wales

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Australian tax, taxation, ATO, tax gap, tax policy

84.

The Impact of Full Franking Credit Refundability on Corporate Tax Avoidance

eJournal of Tax Research (2020) vol. 17, no. 2, pp. 134-167
Posted: 14 Dec 2020
Rodney Brown, Youngdeok Lim and Chris Evans
UNIVERSITY OF NEW SOUTH WALES, UNSW Business School and University of New South Wales

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Taxation, Tax Avoidance, Income Tax Assessment Act 1997, Dividend imputation system, franking credits, tax avoidance, dividend

85.

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.
Posted: 01 Oct 2018 Last Revised: 01 Mar 2022
Evgeny Guglyuvatyy and Chris Evans
Monash University - Monash University Malaysia and University of New South Wales

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Tax Disputes, Australia, Russia

86.

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

87.

Record Keeping Practices and Tax Compliance of SMEs

eJournal of Tax Research, Vol. 3, No. 2, 2005
Posted: 13 Jan 2006 Last Revised: 09 Nov 2020
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

88.

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

Other Papers (3)

Total Downloads: 74
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1.

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
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2.

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
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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
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