Bill Butcher

Honorary Senior Lecturer

Bill joined the School of Business Law and Taxation in 1984 after some years practising as a lawyer in New Zealand, the UK and Australia. He spent twelve years as Subject Assessor of Australian Legal Studies for University Foundation Studies, acted as Advisor in Australian Business Law for Uniprep, Jakata, and was Moderator of Australian Business Law for ACHEM, Malaysia. Bill has been appointed by AusAID to present extended courses in Australian Commercial Law to Indonesian lawyers as part of the Indonesia-Australia Specialised Training Project. He is a member of the Board of Advisors, Environmental Taxation Issues Association.

Research Interests:

  • International sales contracts
  • International trade finance
  • World trade organisation constraints on domestic legislation
  • Environmental taxation

 

 

Journal articles
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Mann R; Martin F; Butcher B, 2019, 'Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis', The Florida Tax Review, vol. 2019, pp. 238 - 310, http://dx.doi.org/10.5744/ftr.2020.1004
2019
Bill B; Yan X, 2016, 'Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 31, pp. 649 - 669, https://www.taxinstitute.com.au/tiausttaxforum/chinese-tax-policy-and-the-promotion-of-agricultural-cooperatives-and-environmental-protection
2016
Butcher B; Yan X, 2014, 'Chinese Cooperatives and Environmental Social Responsibility', The Chinese Economy, vol. 47, pp. 63 - 80, http://dx.doi.org/10.2753/CES1097-1475470403
2014
Buchan J; Butcher CW, 2009, 'Premises occupancy models for franchised retails businesses in Australia: factors for consideration', Australian Property Law Journal, vol. 17, pp. 143 - 177, https://ssrn.com/abstract=1476117
2009
Butcher CW, 2008, 'The market based capital revenue boundary and income tax payments', Australian Tax Forum Journal, vol. 23, pp. 359 - 372, http://www.taxinstitute.com.au/australian-tax-forum/the-market-based-capital-revenue-boundary-and-income-tax-payments
2008
Butcher CW; McCann E, 2008, 'A market-based method of determining the capital revenue boundary: the tax treatment of depreciation', Australian Tax Forum Journal, vol. 23, pp. 3 - 25, https://www.highbeam.com/doc/1G1-178337041.html
2008
Butcher CW, 2008, 'China's Olympian Challenge from the Environment: Motor Vehicles and the Role of Taxation', Asia Pacific Journal of Taxation, vol. 12, pp. 81 - 92, http://hkjo.lib.hku.hk/archive/files/dfb3642aeac6a22a194b45c8214e1100.pdf
2008
Ip M; Butcher CW, 2007, 'Are Chinese Consumers Winners or Losers under WTO Membership?', Macquarie Journal of Business Law, vol. 4, pp. 71 - 83, http://search.informit.com.au/documentSummary;dn=379733675265147;res=IELHSS
2007
Butcher CW; McCann E, 2007, 'The market based boundary between capital account and revenue account transactions', International Tax Journal, vol. 32, pp. 13 - 20, http://lawlib.wlu.edu/CLJC/index.aspx?mainid=537&issuedate=2/14/2007&id=&homepage=yes
2007
Butcher CW; Kreiser L; Sprohge H; Sirisom J, 2006, 'Tax support for solar power: the view from down under', International Tax Journal, vol. 32, pp. 29 - 33, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo32&div=20&g_sent=1&collection=journals
2006
Butcher CW; Harris JR, 2005, 'Lost in transition: Section 447A and the question of members' rights when a company transitions from voluntary administration to a creditors' voluntary liquidation', Insolvency Law Journal, vol. 13, pp. 96 - 110, https://ssrn.com/abstract=870518
2005
Butcher CW; Kreiser L; Malley A, 2001, 'Narrowing the Gap between Tax Accounting and Financial Accounting: Australian Proposals for Change', International Tax Journal, vol. 27, pp. 40 - 50
2001
Butcher CW; Kreiser L; Shum C, 1999, 'The year-2000 computer problem: Tax aspects of compliance costs', International Tax Journal, vol. 25, pp. 45 - 58
1999
Butcher CW; Krieser L; Schoch H, 1998, 'The taxation and management of environmental cleaning costs: A growing worldwide cancer', The Tax Magazine, pp. 29 - 34
1998
Butcher CW; Krieser L; Jowitt E, 1998, 'Corporate dividend strategy in an integrated income tax environment', International Tax Journal, vol. 24, pp. 53 - 59, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo24&div=10&g_sent=1&collection=journals
1998
Butcher CW; Kreiser L; Jowitt E, 1997, 'Toward a more equitable tax treatment of employee fringe benefits: The Australian experience', International Tax Journal, vol. 23, pp. 77 - 84, http://heinonline.org/HOL/Page?handle=hein.journals/intaxjo23&div=25&g_sent=1&collection=journals
1997
Conference Presentations
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Martin FA; Mann R; Butcher B, 2019, 'Environmental Taxes and company tax rates', presented at Australasian Tax Teachers Association Annual Conference, 16 January 2019 - 18 January 2019
2019
Mann R; Martin FA; Butcher B, 2018, 'Corporate Social Responsibility and environmental taxes', presented at 19th Global Conference on Environmental Taxation, Madrid, Spain, 26 September 2018 - 28 September 2018
2018
Conference Abstracts
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Mann RF; Butcher B; Martin F, 2018, 'How do corporate tax rates affect corporate environmental social responsibility? A comparison of Australia and the U.S.', in Environmental Tax Conference, Environmental Tax Conference, Madrid, Spain, presented at Environmental Tax Conference, Madrid, Spain, 25 September 2018 - 28 September 2018
2018
Edited Books
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Butcher BW; Stoianoff N; Kreiser L; Milne J; Ashiabor H, (eds.), 2016, Market Instruments and the Protection of Natural Resources, Edward Elgar, United Kingdom
2016
Butcher BW; Stoianoff N; Kreiser L; Milne J; Ashiabor H, (eds.), 2016, Green Fiscal Reform for a Sustainable Future, Edward Elgar, United Kingdom
2016
Books
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Stoianoff NP; Kreiser L; Butcher B; Milne JE; Ashiabor H, 2016, Green fiscal reform for a sustainable future: Reform, innovation and renewable energy, http://dx.doi.org/10.4337/9781786431196
2016
Book Chapters
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Butcher B; Sproghe H; Callison M; Kreiser L, 2016, 'The impact of hydraulic fracturing on fresh water resources in the United States', in Stoianoff N; Kreiser L; Butcher B; Milne J; Ashiabor H (ed.), Market Instruments and the Protection of Natural Resources, Edward Elgar, Cheltenham UK, pp. 73 - 91, http://dx.doi.org/10.4337/9781786431219
2016
Cheng S; Butcher B, 2015, 'Carbon tariffs and developing countries: The case for special and differential treatment', in Carbon Pricing: Design, Experiences and Issues, pp. 93 - 108, http://dx.doi.org/10.4337/9781785360237.00018
2015
Butcher BW; Cheng S, 2015, 'Carbon tariffs and developing countries: the case for special and differential treatment', in Kreiser L; Andersen M; Olsen B; Speck S; Milne J; Ashiabor H (ed.), Carbon Pricing: Design, Experiences and Issues, edn. Critical Issues in Environmental Taxation, Edward Elgar, United Kingdom, pp. 93 - 108, http://dx.doi.org/10.4337/9781785360237
2015
Butcher B, 2014, 'WTO open trade rules and domestic environmental protection policies: a balancing approach', in Kreiser L; Lee S; Ueta K; Milne J; Ashiabor H (ed.), Environmental Taxation and Green Fiscal Reform, Edward Elgar, United Kingdom, pp. 69 - 81, http://dx.doi.org/10.4337/9781783478170.00017
2014
Butcher B; Sprohge H; Tavallali R; Kreiser L, 2013, 'Incentives for the use of natural gas powered vehicles in the United States, New Zealand and Australia', in Kreiser L; Duff D; Milne J; Ashiabor H (ed.), Market Based Instruments. National Experiences in Environmental Sustainability, edn. 1st edition, Edward Elgar Publishing Limited, Great Britain, pp. 179 - 191, http://dx.doi.org/10.4337/9781782548720.00022
2013
Butcher B; Sprohge H; Tavallali R; Kreiser L, 2012, 'Lower carbon energy: the case of hydraulic fracturing for natural gas', in Kreiser L; Sterling AY; Herrera P; Milne J; Ashiabor H (ed.), Carbon Pricing, Growth and the Environment, Edward Elgar, United Kingdom and the United States, pp. 87 - 99, http://dx.doi.org/10.4337/9781781952191.00017
2012
Butcher B, 2011, 'Australia's proposals to tax coal super profits: a cautionary tale for the environment', in Kreiser L; Sirisom J; Ashiabor H; Milne J (ed.), Environmental Taxation in China and Asia-Pacific, Edward Elgar Publishing Limited, United Kingdom, pp. 223 - 235, http://dx.doi.org/10.4337/9780857937766.00029
2011
Butcher CW, 2010, 'The Environmental Impact of Property Taxes on Urban Blight in the United States', in Soares CD; Milne JE; Ashiabor H; Kreiser L; Deketelaere K (ed.), Critical Issues in Environmental Taxation : international and comparative perspectives. Volume 8, edn. Original, Oxford University Press, Oxford, pp. 674 - 686
2010
Butcher CW; Kreiser L; Sprohge H; Sirisom J, 2009, 'Chinese Trade and Border Tax Adjustments Based on Environmental Protection: The Impact of WTO Rules', in Critical Issues in International Environmental Taxation, edn. 1, CCH, Chicago, pp. 463 - 475
2009
Butcher CW; Kreiser L; Sprohge H; Sirisom J, 2008, 'Tax strategies to deal with an environmental disaster', in Chalifour N (ed.), Critical issues in environmental taxation: International comparative perspectives, edn. 5, Oxford Uni Press, USA, pp. 937 - 947
2008
Sproghe H; Kreiser L; Sirisom J; Butcher CW, 2008, 'Tax Incentives for Ocean Wave Energy Development', in Critical Issues in Environmental Taxation, edn. Original, pp. 553 - 568
2008
Butcher CW; Sprohge H; Kreiser L; Sirisom J, 2007, 'Considerations against tax incentives for energy from open-loop biomass', in Deketelaere (ed.), Critical Issues in Environmental Taxation IV, edn. IV, Oxford University Press, Oxford, pp. 339 - 357
2007
Butcher CW; Kreiser L; Sirisom J; Lee P, 2006, 'The use of environmental taxation incentives to encourage investment in solar power', in Critical Issues in Environment Taxation III, edn. III, Richmond, Richmond, UK, pp. 461 - 466
2006
Butcher CW; Kreiser L; Shum C, 2002, 'Proposed Tax Incentives for Alternative Fuel (Green) Vehicles', in Critical Issues in International Environmental Taxation, edn. 1, CCH, Chicago, pp. 543 - 550
2002
Conference Papers
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Buchan J; Butcher B, 2008, 'Franchisees retail premises occupancy models in Australia; the rights and the risks', in International Society of Franchising, 22nd Annual International Society of Franchising Conference, Saint-Malo, France, presented at 22nd Annual International Society of Franchising Conference, Saint-Malo, France, 20 June 2008 - 21 June 2008, http://ssrn.com/abstract=1334336
2008
Butcher CW; Ip M, 2007, 'What does WTO entry mean to Chinese Consumers?', in ALTA Conference 2006, ALTA Conference 2006, Melbourne - Victoria University, pp. 1 - 13, presented at ALTA Conference 2006, Melbourne - Victoria University, 04 July 2007 - 07 July 2007
2007
Butcher CW; Kreiser L; Sproghe H; Sirisom J, 2007, 'Tax Incentives for Ocean Wave Energy', in Tax Incentives for Ocean Wave Energy, 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, presented at 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, -
2007
Butcher CW, 2007, 'Using the Chinese Tax System to Achieve Cleaner Transportation,', in Using the Chinese Tax System to Achieve Cleaner Transportation,, 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,, presented at 8th Annual Global Conference on Environmental Taxation,, Munich, Germany,
2007
Butcher CW; Kreiser L; Sproghe H; Sirisom J, 2005, 'The Case Against Tax Incentives for the Conversion of Open-Loop Biomass into Electricity, with', in The Case Against Tax Incentives for the Conversion of Open-Loop Biomass into Electricity, with, 6th Annual Global Conference on Environmental Taxation,, Leuven, Belgium,, presented at 6th Annual Global Conference on Environmental Taxation,, Leuven, Belgium,
2005
Butcher CW; Kreiser L, 2005, 'Tax incentives & direct grants to encourage development of solar energy in Australia', in 17th Asian Conference on International Accounting Issues, 17th Asian Conference on International Accounting Issues, Wellington, New Zealand, pp. 1 - 9, presented at 17th Asian Conference on International Accounting Issues, Wellington, New Zealand, 20 November 2005 - 23 November 2005
2005
Butcher CW, 2003, 'Environmental taxes in China', in Kreiser L (ed.), 4th International Conference on Environmental Taxation Issues, 4th International Conference on Environmental Taxation Issues, Sydney, pp. 1 - 12, presented at 4th International Conference on Environmental Taxation Issues, Sydney
2003
Butcher CW, 2003, 'Holding up the Sky: Protecting China`s Natural Environment', in 4th Annual Global Conference on Environmental Taxation Issues, 4th Annual Global Conference on Environmental Taxation Issues, Richmond, UK, presented at 4th Annual Global Conference on Environmental Taxation Issues, Richmond, UK, 05 June 2003 - 07 June 2003
2003
Butcher CW; Malley A, 2000, 'Narrowing the gap between tax accounting and financial accounting: Australian proposals for change', in 12th Asian-Pacific Conference on International Accounting, 12th Asian-Pacific Conference on International Accounting, Beijing, China, presented at 12th Asian-Pacific Conference on International Accounting, Beijing, China, 06 September 2000 - 09 September 2000
2000
Butcher CW, 1998, 'The year 2000 computer problem: Tax aspects of compliance costs', in >, >, presented at >
1998

International sales of contracts, International trade finance, World Trade Organisation constraints on domestic legislation, Environmental Taxation