Graeme S. Cooper

The University of Sydney Law School

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 11,633

in Total Papers Downloads

3,260

CITATIONS

2

Scholarly Papers (18)

1.

The Discrete Charm of the VAT

Sydney Law School Research Paper No. 07/65
Number of pages: 32 Posted: 08 Nov 2007 Last Revised: 27 Nov 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 402 (54,715)

Abstract:

value-added taxation, consumption tax

2.

Predicting the Past – The Problem of Finding a Counterfactual in Part IVA

Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Number of pages: 23 Posted: 17 Aug 2011 Last Revised: 31 Aug 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 207 (109,407)

Abstract:

income tax, tax avoidance

3.

The Emerging High Court Jurisprudence on Part IVA

Tax Specialist, Vol. 9, No. 5, pp. 273-289, 2006 , Sydney Law School Research Paper No. 06/09
Number of pages: 36 Posted: 07 Aug 2006
Graeme S. Cooper
The University of Sydney Law School
Downloads 204 (110,896)

Abstract:

income tax, tax avoidance, general anti-avoidance rule, statutory interpretation

4.

Legislating Principles as a Remedy for Tax Complexity

British Tax Review, No. 4, pp. 334-360, 2010, Sydney Law School Research Paper No. 10/141
Number of pages: 28 Posted: 15 Dec 2010 Last Revised: 08 Dec 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 179 (104,768)

Abstract:

tax, legislative drafting, principles based drafting

5.

Trying to Make Sense of the Financial Arrangements Regime

Australian Tax Review, Vol. 36, No. 3, pp. 160-172, 2007, Sydney Law School Research Paper No. 07/61
Number of pages: 26 Posted: 16 Aug 2007 Last Revised: 20 Nov 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 178 (129,848)

Abstract:

income tax, financial transactions

6.

Text, Style, Presentation - Assessing the Drafting Experiment in Australian Tax Laws

Sydney Law School Research Paper No. 08/92
Number of pages: 46 Posted: 20 Aug 2008
Graeme S. Cooper
The University of Sydney Law School
Downloads 130 (166,697)

Abstract:

legislative drafting, income tax, tax reform

7.

Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation

Sydney Law School Research Paper No. 06/41, Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009
Number of pages: 72 Posted: 07 Aug 2006 Last Revised: 25 Feb 2009
Graeme S. Cooper and Michael Wenzel
The University of Sydney Law School and Flinders University
Downloads 130 (169,618)
Citation 2

Abstract:

taxation, empirical legal research, certainty, legislative drafting

8.

Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era

CIFR Paper No. 036/2014
Number of pages: 55 Posted: 11 Aug 2014 Last Revised: 03 Sep 2014
The University of Sydney Law School, The University of Sydney Law School, The University of Sydney Law School, The University of Sydney Law School, The University of Sydney Law School, The University of Sydney Law School and The University of Sydney Law School
Downloads 129 (119,284)

Abstract:

9.

Coordinating Inconsistent Choices – The Problem of Hybrids

Sydney Law School Research Paper No. 14/108
Number of pages: 25 Posted: 15 Dec 2014
Graeme S. Cooper
The University of Sydney Law School
Downloads 91 (164,858)

Abstract:

Taxation, Base Erosion and Profit Shifting project, hybrid instruments and entities

10.

Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups - The Australian Experience

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 2, pp. 265-294, 2011, Sydney Law School Research Paper No. 11/36
Number of pages: 31 Posted: 22 Jun 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 82 (226,159)

Abstract:

corporate taxes, consolidation, tax reform

11.

Taxation by Analogy

Australian Tax Review, Vol. 42, No. 4, pp. 255-268, 2013, Sydney Law School Research Paper No. 13/66
Number of pages: 21 Posted: 29 Aug 2013 Last Revised: 29 Sep 2014
Graeme S. Cooper
The University of Sydney Law School
Downloads 79 (206,893)

Abstract:

Taxation, tax avoidance, statutory general anti-avoidance rules, reconstruction powers

12.

Five Reflections on the RBT's Vision for the Business Tax Base

Sydney Law School Research Paper No. 07/27
Number of pages: 19 Posted: 16 May 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 77 (246,484)

Abstract:

income tax, tax reform, business taxation

13.

Reforming the Taxation of Trusts – Piecing Together the Mosaic

Sydney Law Review, Vol. 35, No. 1, pp. 187-235, 2013, Sydney Law School Research Paper No. 13/33
Number of pages: 50 Posted: 22 Apr 2013 Last Revised: 27 May 2013
Graeme S. Cooper
The University of Sydney Law School
Downloads 62 (248,306)

Abstract:

Tax law, Trusts, Transparent entities, Law reform

14.
Downloads 39 (356,375)

The Defective Jigsaw

Australian Tax Forum, Vol. 30, pp. 783-817, 2015, Sydney Law School Research Paper No. 15/87
Number of pages: 41 Posted: 25 Sep 2015 Last Revised: 31 Mar 2016
Graeme S. Cooper
The University of Sydney Law School
Downloads 30 (399,943)

Abstract:

Tax, legislative drafting, tax reform

The Defective Jigsaw

Australian Tax Forum, Vol. 30, 2015
Number of pages: 35 Posted: 18 Dec 2015
Graeme S. Cooper
The University of Sydney Law School
Downloads 9 (515,684)

Abstract:

15.

Implementing BEPS, or Maybe Not - The Australian Experience One Year On

New Zealand Law Review, 2017 Forthcoming, Sydney Law School Research Paper No. 16/91
Number of pages: 25 Posted: 18 Oct 2016 Last Revised: 27 Mar 2017
Graeme S. Cooper
The University of Sydney Law School
Downloads 0 (196,387)

Abstract:

Taxation, international tax, tax avoidance, base erosion and profit shifting

16.

Transfer Pricing Money – The Chevron Case

ITP @ 20 [1996 – 2016]: CELEBRATING TWENTY YEARS OF THE INTERNATIONAL TAX PROGRAM OF THE NEW YORK UNIVERSITY SCHOOL OF LAW, H.D. Rosenbloom, et al, eds, NYU School of Law, USA, 2016, Sydney Law School Research Paper No. 16/72,
Number of pages: 35 Posted: 18 Aug 2016 Last Revised: 27 Mar 2017
Richard J. Vann and Graeme S. Cooper
The University of Sydney Law School and The University of Sydney Law School
Downloads 0 (43,079)

Abstract:

International taxation, tax treaties, transfer pricing, interest deductibility

17.

The Role and Meaning of ‘Purpose’ in Statutory GAARs

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH, Y. Epifantseva and N. Hashimzade,eds, Routledge, UK, Forthcoming, 2017, Sydney Law School Research Paper No. 16/22
Number of pages: 24 Posted: 21 Mar 2016 Last Revised: 27 Mar 2017
Graeme S. Cooper
The University of Sydney Law School
Downloads 0 (198,926)

Abstract:

Taxation, tax avoidance, anti-avoidance rules, purpose of avoiding tax

18.

Tax Treaty Policy of Developing Countries Post-BEPS

Singapore Management University School of Accountancy Research Paper No. 2016-S-45
Number of pages: 37 Posted: 16 Mar 2016
Graeme S. Cooper
The University of Sydney Law School
Downloads 0 (137,909)

Abstract: