Michael Walpole

UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX

Professor

Sydney, NSW 2052

Australia

OCBT

International Research Fellow

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 15,362

SSRN RANKINGS

Top 15,362

in Total Papers Downloads

4,530

SSRN CITATIONS
Rank 34,596

SSRN RANKINGS

Top 34,596

in Total Papers Citations

19

CROSSREF CITATIONS

4

Scholarly Papers (19)

1.

The Impact of Public Perceptions on General Consumption Taxes

(2020) British Tax Review 67/5, 637-669
Number of pages: 33 Posted: 08 Feb 2021 Last Revised: 27 Apr 2021
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 2,725 (6,647)

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Tax policy, political economy, VAT

2.

Ethics and Integrity in Tax Administration

UNSW Law Research Paper No. 2009-33
Number of pages: 24 Posted: 18 Sep 2009
Michael Walpole
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 486 (80,807)

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tax administration, ethics and integrity

3.

VAT Compliance Cost Indicators

(2014) 29 AUSTRALIAN TAX FORUM
Number of pages: 26 Posted: 01 Oct 2014
Michael Walpole
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 430 (93,362)
Citation 1

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4.

Current Issues in the Taxation of Intangibles: An Attempt to Tax 'Scotch Mist'?

Atax Discussion Paper No. 7
Number of pages: 33 Posted: 28 Nov 2004
Michael Walpole
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 365 (112,651)
Citation 3

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Taxation of intangibles, tax minimisation, United Kingdom, Australia

5.

The Role of Tax in Choice of Location of Intellectual Property

UNSW Business School Research Paper No. 2014 TABL 1001
Number of pages: 51 Posted: 02 Dec 2014
Michael Walpole and Nadine Riedel
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and Oxford University CBT
Downloads 189 (217,252)

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Taxation, Intellectual Property, IP, tax credits, tax rules, IP location

6.

Goodwill and Taxation Issues

UNSW Law Research Paper No. 2010-49
Number of pages: 56 Posted: 04 Nov 2010
Michael Walpole
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 131 (293,009)

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Goodwill, Taxation

7.

Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared

(2009) International and Comparative Law Quarterly 58(4), 897–932
Number of pages: 41 Posted: 17 Nov 2019
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 57 (484,250)
Citation 1

Abstract:

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Tax, VAT, financial services

8.

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 52 (504,541)

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

9.

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 26 (641,124)
Citation 1

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

10.

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 24 (655,058)
Citation 1

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

11.

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 18 (699,552)
Citation 15

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12.

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
Downloads 9 (775,470)

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Australia taxation, UK tax concepts, Capital gains tax; Comparative law, Income tax, Legal history

13.

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 8 (784,703)

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taxation, tax compliance, compliance costs, empirical research

14.

Serious Hardship Relief: In Need of a Serious Rethink?

(2021) 43(1) Sydney Law Review 1-42
Number of pages: 42 Posted: 06 Apr 2021
Kevin O'Rourke, Ann Kayis-Kumar and Michael Walpole
University of New South Wales (UNSW), UNSW Australia Business School, School of Taxation and Business Law and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 6 (803,291)

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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 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 3 (866,921)

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16.

Tax and the Environment: An Evaluation Framework for Tax Policy Reform — Group Delphi Study

Australian Tax Forum, Vol. 31(4), 2016
Number of pages: 24 Posted: 24 Feb 2017
Natalie P. Stoianoff and Michael Walpole
University of Technology Sydney, Faculty of Law and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 1 (857,097)
Citation 1
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17.

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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18.

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

19.

Untangling the Worldwide VAT Web on Digital Supplies

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 35 Posted: 27 Jul 2017
Michael Walpole and Madeleine Stiglingh
UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX and University of Pretoria - Department of Accounting
Downloads 0 (875,040)
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