Chris Evans

Professor of Taxation
Professor

Chris Evans is Professor of Taxation and former Head of the Australian School of Taxation (Atax). He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s Honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. 

 

Chris is an International Research Fellow at Oxford University, an International Fellow of the Exeter University –Institute for Fiscal Studies Tax Administration Research Centre, an Extraordinary Professor at the University of Pretoria, a Senior Research Fellow at Monash University and has been a Visiting Professor at the University of Canterbury, New Zealand and the Vienna University of Business and Economics, Austria. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration.

Research Interests:

  • Comparative taxation
  • Capital and wealth taxation
  • Tax policy and administration issues that surround compliance and compliance costs
  • Tax and small business issues
  • Tax accounting
  • International tax
  • Personal and business tax reform

ASB Profile: http://www.asb.unsw.edu.au/schools/Pages/ChrisEvans.aspx

Journal articles
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Zu Y; Evans C; Krever R, 2020, 'The VAT Compliance Burden in the UK: A Comparative Assessment', British Tax Review, pp. 354 - 377
2020
Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT compliance burden: A cross-country assessment', International VAT Monitor, vol. 31
2020
Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, vol. 17, pp. 134 - 167
2020
Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35
2020
Highfield R; Evans C; Walpole M, 2019, 'The development and testing of a diagnostic tool for assessing VAT compliance costs: Pilot study findings', eJournal of Tax Research, vol. 16, pp. 620 - 654
2019
Evans C, 2019, 'The compliance costs of taxing capital gains: Implications for New Zealand', New Zealand Journal of Taxation Law and Policy, vol. 25, pp. 381 - 408
2019
Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, vol. 48, pp. 100 - 116, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I21724460c4cc11e98d34858489f4be61&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1
2019
Minas J; Lim Y; Evans C, 2018, 'The impact of tax rate changes on capital gains realisations: evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 635 - 666
2018
Highfield R; Walpole M; Evans C, 2017, 'A Proposal for the Development and Testing of a Diagnostic Tool for Assessing VAT Compliance Costs', International VAT Monitor, vol. 28, pp. 228 - 239
2017
Rosid A; Evans C; Tran-Nam B, 2017, 'Perceptions of Corruption and Tax Compliance Behaviour: Policy Implications for Developing Countries', Bulletin of Indonesian Economic Studies, http://dx.doi.org/10.1080/00074918.2017.1364349
2017
Sherwood J; Evans C; Tran-Nam B, 2017, 'The Office of Tax Simplification: The Way Forward', British Tax Review, vol. 2017, pp. 249 - 268
2017
Smulders S; Evans C, 2017, 'Mitigating VAT compliance costs – A developing country perspective', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 32, pp. 283 - 316
2017
Evans C; Krever R, 2017, 'Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand', New Zealand Journal of Taxation Law and Policy, vol. 23, pp. 486 - 515
2017
Evans C, 2017, 'The complex and critical relationship between tax and corruption', eJournal of Tax Research, vol. 15, pp. 140 - 143
2017
Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', E-Journal of Tax Research, vol. 15, pp. 243 - 261
2017
Evans C; Cooper G, 2016, 'A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia', Australian Tax Review, vol. 45, pp. 108 - 120, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000378525200010&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2016
Tran-Nam B; Lignier P; Evans CC, 2016, 'The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 31, pp. 455 - 478, http://www.taxinstitute.com.au/tiausttaxforum/the-impact-of-recent-tax-changes-on-tax-complexity-and-compliance-costs-the-tax-practitioners-perspective
2016
Tran-Nam B; Evans CC; Krever R; Lignier P, 2016, 'Managing Tax Complexity: The State of Play after Henry', Economic Papers: a journal of applied economics and policy, vol. 35, pp. 347 - 358, http://dx.doi.org/10.1111/1759-3441.12152
2016
Tran-Nam B; Arifin R; Evans CC, 2016, 'Do Perceptions of Corruption Influence Personal Income Taxpayer Reporting Behaviour? Evidence from Indonesia', eJournal of Tax Research, vol. 14, pp. 387 - 426, https://www.business.unsw.edu.au/research/research-journals/atax-journal/current-issue
2016
Evans CC; Lignier P; Tran-Nam B, 2016, 'The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis', Canadian Tax Journal, vol. 64, pp. 751 - 793
2016
Evans C; Guglyuvatyy E, 2015, 'Administrative approaches to tax dispute resolution: Alternative perspectives from Australia and Russia', , Journal of Comparative Law, vol. 10, pp. 365 - 383
2015
Lim Y; Evans C; Minas J, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 30, pp. 735 - 761, http://search.informit.com.au/documentSummary;dn=703436061355297;res=IELAPA
2015
Evans C; Bain K; Hansford A; Walpole M, 2015, 'The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation', eJournal of Tax Research, vol. 13, pp. 158 - 182, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_BainWalpoleHansfordEvans_Costs%20of%20VAT%20compliance.pdf
2015
Evans C; Joseph S, 2015, 'Tax, governance and administration: Challenges and opportunities in China, Indonesia and Thailand', Asia-Pacific Journal of Taxation, vol. 19, pp. 44 - 64, http://fisip.unsoed.ac.id/sites/default/files/14%2007%2031%20ICPM%20Bali%20Evans%20Paper.pdf
2015
Evans C; Joseph S, 2015, 'The South African Tax System: Fit for Purpose?', Journal of Tax Administration, vol. 1, pp. 26 - 56, http://jota.website/article/view/37/40
2015
Wei X; Evans C, 2014, 'Towards an improved design of the Chinese general anti-avoidance rule: A comparative analysis', Bulletin for International Taxation, vol. 68, pp. 686 - 696, http://hdl.handle.net/11858/00-001M-0000-0025-B2EE-9
2014
Evans C; Hansford A; Hasseldine J; Lignier P; Smulders S; Vaillancourt F, 2014, 'Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions', eJournal of Tax Research, vol. 12, pp. 453 - 482, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/08_EvansETAL_SmallBusinessTaxComplianceCosts.pdf
2014
Evans C; Tran-Nam B; Lignier P, 2014, 'Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 29, pp. 217 - 247, http://search.informit.com.au/documentSummary;dn=424208040270047;res=IELBUS
2014
Evans C; Tran-Nam B, 2014, 'Tax compliance costs in New Zealand: An international comparative analysis', New Zealand Journal of Taxation Law and Policy, vol. 20, pp. 1 - 40, http://nzpublicfinance.com/wp-content/uploads/2014/08/20140611-Tax-Administration-WP02_-Evans_REVISED.pdf
2014
Evans C; Tran-nam B, 2014, 'Towards the development of a tax system complexity index', Fiscal Studies, vol. 35, pp. 341 - 370, http://dx.doi.org/10.1111/j.1475-5890.2014.12033.x
2014
Evans C; Tran-Nam B; Lignier P, 2014, 'Personal taxpayer compliance costs: Recent evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 29, pp. 137 - 171, http://dx.doi.org/10.2139/ssrn.2353192
2014
Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, vol. 11, pp. 434 - 452
2013
Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, vol. 11, pp. 434 - 452, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR-Too-rich-to-rein-in-Vol-11-No-3pg434.pdf
2013
Evans C; Wallace M; Hart G, 2013, 'An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 28, pp. 123 - 136, http://search.informit.com.au/documentSummary;dn=834182045807570;res=IELBUS
2013
Evans CC, 2012, 'Reviewing the Reviews: A Comparison of Recent Tax Reviews in Australia, The United Kingdom and New Zealand', Journal of Australian Taxation, vol. 14, pp. 146 - 182, http://www.austlii.edu.au/au/journals/JlATax/2012/4.html
2012
Lignier P; Evans CC, 2012, 'The Rise and Rise of Tax Compliance Costs for the Small Business Sector in Australia', Australian Tax Forum Journal, vol. 27, pp. 615 - 672, http://search.informit.com.au/documentSummary;dn=662684178812759;res=IELBUS
2012
Evans CC; Kerr J, 2012, 'Tax reform and 'rough justice': Is it time for simplicity to shine?', Australian Tax Forum Journal, vol. 27, pp. 387 - 410, http://search.informit.com.au/documentSummary;dn=662945040410374;res=IELBUS
2012
Evans CC, 2012, 'Tax Governance Issues: Managing System Complexity', Economic Papers, vol. 31, pp. 30 - 35, http://dx.doi.org/10.1111/j.1759-3441.2012.00170.x
2012
Tran-Nam B; Evans CC, 2011, 'Tax Policy Simplification: An Evaluation of the Proposal for a Standard Deduction for Work Related Expenses', Australian Tax Forum Journal, vol. 26, pp. 719 - 735, http://search.informit.com.au/documentSummary;dn=610157832835893;res=IELBUS
2011
Evans CC, 2011, 'Reflections on the Mirrlees Review: An Australasian Perspective', Fiscal Studies, vol. 32, pp. 375 - 393, http://dx.doi.org/10.1111/j.1475-5890.2011.00142.x
2011
Evans CC; Krever R, 2010, 'Australian tax reform: A scorecard', Journal of International Taxation, vol. 21, pp. 50 - 55, https://ssrn.com/abstract=2128376
2010
Loo EC; Evans CC; McKerchar MA, 2010, 'Challenges in understanding compliance behaviour of taxpayers in Malaysia', Asian Journal of Business and Accounting, vol. 3, pp. 145 - 161, http://dx.doi.org/10.2139/ssrn.2128378
2010
Evans CC; Krever R, 2009, 'Tax reviews in Australia: Before and After Henry', British Tax Review, vol. 2009, pp. 339 - 351
2009
McKerchar MA; Evans CC, 2009, 'Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities', eJournal of Tax Research, vol. 7, pp. 171 - 201, http://www.austlii.edu.au/au/journals/eJlTaxR/2009/8.html
2009
Evans CC; Krever R, 2009, 'Tax reviews in Australia: A short primer', Australian Tax Review, vol. 38, pp. 4 - 11, https://ssrn.com/abstract=1436231
2009
Evans CC, 2008, 'Yearning for Earnout Certainty', The Tax Specialist, vol. 11, pp. 294 - 308, http://search.informit.com.au/documentSummary;dn=200807744;res=IELAPA
2008
Walpole M; Evans CC, 2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, vol. 2008, pp. 205 - 227
2008
Andrew B; Evans CC; Tran-Nam B, 2007, 'Effective Marginal Tax Rates and Work Disincentives', Australian Tax Forum Journal, vol. 22, pp. 117 - 135, http://search.informit.com.au/documentSummary;dn=200909531;res=IELAPA
2007
Evans CC, 2007, 'Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia', E - Journal of Tax Research, vol. 5, pp. 105 - 134, http://www.austlii.edu.au/au/journals/eJlTaxR/2007/5.html
2007
Evans CC; Tran-Nam B; Andrew B, 2007, 'Towards Systemic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future', Australian Tax Forum Journal, vol. 22, pp. 15 - 47, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum22&div=12&g_sent=1&collection=journals
2007
Evans CC, 2007, 'Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions', Hong Kong Law Journal, vol. 37, pp. 103 - 135, https://ssrn.com/abstract=969554
2007
Evans CC, 2007, 'Alive and Thriving - The Revised Regime for CGT Small Business Concession', The Tax Specialist, vol. 10, pp. 173 - 185, http://search.informit.com.au/documentSummary;dn=200704605;res=IELAPA
2007
Tran-Nam B; Evans CC; Andrew B; Addison G; Drum P, 2006, 'Personal Income Tax Reform in Australia: The Way Forward', Australian Tax Forum Journal, vol. 21, pp. 441 - 464, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum21&div=12&g_sent=1&collection=journals
2006
Evans CC; Andrew B, 2006, 'Reform of the Australian Personal Tax System', Asia Pacific Journal of Taxation, vol. 9, pp. 46 - 55
2006
2005
Evans CC, 2005, 'CGT - Mature Adult or Unruly Adolescent', Australian Tax Forum Journal, vol. 20, pp. 291 - 324, http://search.informit.com.au/documentSummary;dn=200606339;res=IELAPA
2005
Evans CC; Carlon SA; Massey D, 2005, 'Record Keeping Practices and Tax Compliance of SMEs', E - Journal of Tax Research, vol. 3, pp. 288 - 334, http://www.austlii.edu.au/au/journals/eJlTaxR/2005/13.html
2005
Evans CC, 2005, 'Avoiding the Issue: Countering the termites in the Australian Tax System, Book Review of John Braithwaite‟s “Markets in Vice, Markets in Virtue”', Australian Journal of Public Affairs, vol. Sept 2005
2005
Evans CC, 2004, 'Taxing personal capital gains in Australia: causes of complexity and proposals for reform', Australian Tax Forum Journal, vol. 19, pp. 371 - 432, http://search.informit.com.au/documentSummary;dn=200606257;res=IELAPA
2004
Evans CC, 2004, 'Diminishing Returns: The case for reduced annual filing for personal income taxpayers in Australia', Australian Tax Review, vol. 33, pp. 168 - 181
2004
Evans CC, 2004, 'Cedric Sanford (1924 – 2004) – Gentleman and Scholar', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 19, pp. 103 - 106, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum19&div=7&g_sent=1&collection=journals
2004
Evans CC; Wallace MJ, 2003, 'Capital Gains Taxation in Australia: Recent Developments Affecting the Corporate Sector', Bulletin for International Taxation, vol. 57, pp. 358 - 367
2003
Evans CC, 2003, 'Studying the Studies: An overview of recent research into taxation operating costs', E - Journal of Tax Research, vol. 1, pp. 64 - 92, http://www.austlii.edu.au/au/journals/eJlTaxR/2003/4.html
2003
Evans CC; Tran-Nam B; Jordan B, 2002, 'Assessing the Potential Compliance Costs/Benefits of the Tax Value Method', Australian Tax Forum Journal, vol. 17, pp. 31 - 58, http://www.taxinstitute.com.au/go/taxation-in-australia/assessing-the-potential-compliance-costs/benefits-of-the-tax-value-method
2002
Evans CC, 2002, 'Taxing capital gains: one step forwards or two steps back?', Journal of Australian Taxation, vol. 5, pp. 114 - 135, http://www.austlii.edu.au/au/journals/JlATax/2002/7.html
2002
Tran-Nam B; Evans CC, 2002, 'The Impact of Cedric Sandford on the Discipline of Tax Compliance Costs', Australian Tax Forum Journal, vol. 17, pp. 387 - 403, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum17&div=15&g_sent=1&collection=journals
2002
Evans CC, 2001, 'The operating costs of taxation: a review of the research', Economic Affairs: the journal of the Institute of Economic Affairs, vol. 21, pp. 5 - 9, http://dx.doi.org/10.1111/1468-0270.00286
2001
Evans CC, 2000, 'Curing Affluenza? A Critique of Recent Changes to the Taxation of Capital Gains in Australia', University of New South Wales Law Journal, vol. 23, pp. 299 - 308, http://www.austlii.edu.au/au/journals/UNSWLawJl/2000/40.html
2000
Evans CC, 2000, 'The Operating Costs of Taxing Capital Gains: A Conspectus', Bulletin for International Taxation, vol. 54, pp. 357 - 365
2000
Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, vol. 5, pp. 1 - 7
2000
Evans CC, 2000, 'The New Regime: CGT after Ralph', The Tax Specialist, vol. 3, pp. 313 - 331, http://www.taxinstitute.com.au/seminar-papers/cgt-after-ralph-the-new-regime
2000
Tran-Nam B; Evans CC; Ritchie KA; Walpole M, 2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, vol. 53, pp. 229 - 252, http://dx.doi.org/10.17310/ntj.2000.2.04
2000
Evans CC; Sandford C, 1999, 'Capital Gains Tax - The Unprincipled Tax', British Tax Review Journal, vol. 1999, pp. 387 - 405
1999
Walpole M; Evans CC; Ritchie KA; Tran-Nam B, 1999, 'Taxation Compliance Costs: Some Lessons From Down-Under', British Tax Review Journal, vol. 1999, pp. 244 - 271
1999
Evans CC; Walpole M, 1997, 'The Hidden Costs of a GST: An International Perspective', Policy, vol. 12, pp. 3 - 10, http://search.informit.com.au/documentSummary;dn=970807837;res=IELAPA
1997
Evans CC; Walpole M, 1996, 'Compliance costs and taxation impact statements', Australian Tax Forum Journal, vol. 13, pp. 227 - 275, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum13&div=18&g_sent=1&collection=journals
1996
Conference Papers
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Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020
2020
Kayis-Kumar A; Mellor P; Evans C, 2019, 'Tax deductions in a changing world: Policy options for dealing with the costs of tax advice', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019
2019
Rosid A; Evans C; Tran-Nam B, 2017, 'Perceptions of corruption and tax compliance: Policy implications for developing countries', in Bulletin of Indonesian Economic Studies, Sydney, Australia, pp. 25 - 60, presented at Tax and Corruption Symposium, Sydney, Australia, 12 April 2017 - 13 April 2017, http://dx.doi.org/10.1080/00074918.2017.1364349
2017
Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', in Causes and consequences of corruption in tax administration: An Indonesian case study, Tax Research Network, Bournemouth University UK, presented at Tax Research Network, Bournemouth University UK, 05 September 2017 - 06 September 2017
2017
Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', in ‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’, 2016 AFAANZ Conference, Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016
2016
Lim Y; Brown R; Evans C, 2016, 'The impact of corporate tax avoidance upon debt financing within a full dividend imputation system: Evidence from Australia', in The impact of corporate tax avoidance upon debt financing within a full dividend imputation system: Evidence from Australia, Twenty-Eighth Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, U.S.A., presented at Twenty-Eighth Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, U.S.A., 06 November 2016 - 09 November 2016
2016
Smulders S; Evans C, 2016, 'Mitigating VAT compliance costs – A developing country perspective', in Mitigating VAT compliance costs – A developing country perspective, VAT in Developing Countries: Policy, Law and Practice Symposium, Pretoria, South Africa, presented at VAT in Developing Countries: Policy, Law and Practice Symposium, Pretoria, South Africa, 20 October 2016 - 22 October 2016
2016
Lim Y; Evans C; Minas J, 2016, 'The impact of tax rate changes on capital gain realisations: Evidence from Australia', in The impact of tax rate changes on capital gain realisations: Evidence from Australia, American Accounting Association Conference, New York, presented at American Accounting Association Conference, New York, 08 August 2016 - 10 August 2016
2016
Evans C, 2016, 'Improving tax compliance in a globalised world: Tax compliance in Australia', in Improving tax compliance in a globalised world: Tax compliance in Australia, Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center, Rust, Austria, presented at Institute for Austrian and International Tax Law Vienna WU Global Tax Policy Center, Rust, Austria, 29 June 2016 - 01 July 2016
2016
Lim Y; Minas J; Evans C, 2016, 'Alternatives to the 50 per cent CGT discount', in Alternatives to the 50 per cent CGT discount, Australasian Tax Teachers Association conference, Sydney, presented at Australasian Tax Teachers Association conference, Sydney, 20 January 2016 - 22 January 2016
2016
Brown R; Evans C; Lim Y, 2015, 'The impact of corporate tax avoidance within a full dividend imputation system: Evidence from Australia', Said Business School, Oxford University, presented at Oxford Centre for Business Taxation Doctoral Colloquium, Said Business School, Oxford University, 29 September 2015 - 30 September 2015
2015
Evans CC, 2012, 'Settlements and the exercise of discretion: The case of Australia', in Settlements and the exercise of discretion: The case of Australia, HMRC and the Taxpayer Conference, Institute for Fiscal Studies, Cambridge, England, presented at HMRC and the Taxpayer Conference, Institute for Fiscal Studies, Cambridge, England, 14 September 2012 - 15 September 2012
2012
Books
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Evans C; Franzsen R; Stack E, 2019, Tax Simplification: An African Perspective, Evans C; Franzsen R; Stack E, (eds.), Pretoria University Law Press, Pretoria
2019
Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2019, Australian Taxation Law 2020, Oxford University Press, Melbourne
2019
Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2019, Australian Taxation Law 2019, Oxford University Press, Melbourne
2019
Evans C; Kayis-Kumar A; Russell T, 2019, Australian CGT Handbook 2019-20, Thomson Reuters, Pyrmont NSW
2019
Evans C; Kayis-Kumar A; Russell T, 2018, Australian CGT Handbook 2018-19, Thomson Reuter, Sydney
2018
Evans C; Lang M; Rust A; Schuch J; Staringer C; Pistone P, 2018, Improving Tax Compliance in a Globalised World, Evans C; Lang M; Rust A; Schuch J; Staringer C; Pistone P, (eds.), IBFD, Netherlands
2018
Evans C; Hasseldine J; Lymer A; Ricketts R; Sandford C, 2017, Comparative Taxation: Why Tax Systems Differ, 1, Fiscal Publications, Birmingham, http://www.accountingeducation.com/subsites/fiscalpublications/comparativetax/index.html
2017
Cooper G ; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 9th, Thomson Reuters, Sydney
2017
Evans C; Woellner R; Barkoczy S; Murphy S; Pinto D, 2017, Australian Taxation Law 28th edition, 28, Oxford University Press, South Melbourne
2017
Cooper GS; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 8th edition (online update), Thomson Reuters, Sydney
2017
Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2017, Australian Taxation Law 2017, 27, Oxford University Press, South Melbourne
2017
Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2016, Australian Taxation Law 2016, 26, Oxford University Press, Australia, https://www.cch.com.au/au/onlinestore/ProductDetails.aspx?ProductID=10473
2016
Evans C; Cooper G, 2016, Australian CGT Handbook 2016-17, 8th edition, Thomson Reuters, Australia
2016
Evans C; Cooper G, 2015, Australian CGT Handbook 2015-16, 7th, Thomson Reuters
2015
Evans C; Woellner ; Barkoczy S; Murphy S; Pinto D, 2014, Australian Taxation Law 2015, CCH
2014
Cooper G; Evans C; Wilson K, 2014, Australian CGT Handbook 2014-15, 6, Thomson Reuters
2014
Evans C; Woellner ; Barkoczy S; Murphy S; Pinto D, 2013, Australian Taxation Law 2014
2013
Evans C; Cooper G, 2013, Australian CGT Handbook 2013-14, 5th, Thomson Reuters
2013
Evans CC; Woellner R; Barkoczy S; Murphy ST; Pinto D, 2012, Australian Taxation Law 2012, 22, CCH, Sydney, http://www.lawbooks.com.au/book/cch-australian-taxation-law-2012-22nd-edition.do
2012
Cooper G; Evans C, 2012, Cooper and Evans on CGT 2012-2013, 4th, Thomson Reuters, Pyrmont, N.S.W., http://www.thomsonreuters.com.au/Catalogue/ProductDetails.asp?id=10790
2012
Evans C; Woellner ; Barkoczy ; Murphy S; Pinto D, 2012, Australian Taxation Law 2013, 23, CCH, Australia
2012
2011, The Delicate Balance: Tax, Discretion and the Rule of Law, Evans CC; Freedman J; Krever R, (eds.), IBFD, Amsterdam
2011
2010, Australia’s Future Tax System: The Prospects after Henry, Evans CC; Krever R; Mellor P, (eds.), Thomson Reuters, Australia
2010
Woellner R; Barkoczy S; Murphy ST; Evans CC; Pinto D, 2010, Australian Taxation Law, 20, CCH, Sydney
2010
Cooper G; Evans CC, 2010, Cooper & Evans on CGT, Second, Thomson Reuters, Sydney
2010
2009, Business Tax Reform in Retrospect and Prospect, Evans CC; Krever R, (ed.), Thomson Reuters, Sydney
2009
2008, Tax Administration: Safe Harbours and New Horizons, Walpole M; Evans CC, (ed.), Fiscal Publications, Birmingham, UK
2008
Barkoczy S; Woellner R; Murphy ST; Evans CC, 2008, Australian Taxation Law 2007, 17, CCH, Sydney
2008
Evans CC; Woellner R; Barkoczy S; Murphy ST, 2006, Australian Taxation Law 2006, 17th, CCH, Sydney
2006
Evans CC; Woellner R; Barkoczy S; Murphy ST, 2005, Australian Taxation Law 2005, 16th, CCH, Sydney
2005
Evans CC; Tran-Nam B; Payne GL; Massey D, 2004, Non-commercial losses-evaluation of compliance and administrative costs, Original, Atax, Faculty of Law, UNSW, Sydney
2004
Woellner R; Barkoczy S; Murphy ST; Evans CC, 2004, 2004 Australian Taxation Law, 14, CCH, Sydney
2004
Evans CC; Tran-Nam B, 2004, The tax compliance costs of small and medium-sized businesses, Original, Atax, Faculty of Law, UNSW, Sydney
2004
Evans CC, 2003, Taxing Personal Capital Gains: Operating Cost Implications, 1, Australian Tax Research Foundation, Sydney
2003
Woellner R; Murphy ST; Evans CC, 2002, Australian Taxation Law 2003, 13, CCH, Sydney
2002
2001, Tax administration in the 21st Century, Walpole M; Evans CC, (ed.), Prospect Media, St Leonards, NSW
2001
2001, Tax Compliance Costs: a Festschrift for Cedric Sandford, Evans CC; Pope J; Hasseldine J, (eds.), Prospect Media, St Leonards, NSW
2001
Woellner R; Barkoczy S; Murphy ST; Evans CC, 2001, Australian Taxation Law 2001, Original, CCH Australia, Sydney
2001
Woellner R; Barkoczy S; Murphy ST; Evans CC, 2000, Australian Taxation Law 2000, Original, CCH Australia, North Ryde
2000
Evans CC; Walpole M, 1999, Compliance Cost Control: A Review of Tax Impact Statements in the OECD Australian Tax Research Foundation Research Study No 27, Original, Australian Tax Research Foundation, Sydney
1999
Evans CC; McManus J, 1999, Report on Section 17 of ‘A Tax System Redesigned’ (Ralph Review of Business Taxation), prepared for the Business Council of Australia and the Corporate Taxpayers Association 1999, Original, Business Council of Australia and the Corporate Ta, Melbourne
1999
Evans CC; McManus J, 1999, Tax Reform Issues for Small Business: Discussion Paper on ‘A Tax System Redesigned’ (Ralph Review of Business Taxation), A report prepared for The Australian Society of Certified Practicing Accountants, Original, Australian Society of Certified Practising Acc, Melbourne
1999
1998, Tax administration: Facing the challenges of the future, Evans CC; Greenbaum AI, (ed.), Prospect Media, St Leonards, NSW
1998
Evans CC; Ritchie KA; Tran-Nam B; Walpole M, 1997, A Report into Taxpayer Costs of Compliance, Original, AGPS, Canberra
1997
Book Chapters
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Stack E; Evans C; Franzsen R, 2019, 'Introduction', in Evans C; Franzsen R; Stack E (ed.), Tax Simplification: An African Perspective, Pretoria University Law Press, Pretoria, pp. 1 - 7, http://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective
2019
Evans C, 2018, 'Australia', in Improving Tax Compliance in a Globalized World., IBFD, The Netherlands, pp. 79 - 108, https://www.ibfd.org/IBFD-Products/Improving-Tax-Compliance-Globalized-World
2018
Evans C; Joseph S-A, 2018, 'General report', in IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD., IBFD, The Netherlands, pp. 3 - 38
2018
Evans C; Tran-Nam B; Lignier P, 2015, 'Measuring tax compliance costs: Evidence from Australia', in Evans C; Krever R; Mellor P (ed.), Tax Simplification, Wolters Kluwer Law and Business, The Netherlands, pp. 121 - 140
2015
Walpole M, 2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192
2015
Evans CC; Collier K, 2012, 'The Delphi Technique', in Oats L (ed.), Taxation A fieldwork Research handbook, edn. 1st, Routledge, Abingdon, pp. 228 - 241
2012
Walpole M; Evans CC, 2011, 'The Delicate Balance: Revenue Authority Discretions and the Rule of Law in Australia', in The Delicate Balance: Tax, Discretion and the Rule of Law, edn. First, IBFD, Amsterdam, pp. 121 - 148, http://www.ibfd.org/IBFD-Products/Delicate-Balance-Tax-Discretion-and-Rule-Law
2011
Evans CC, 2010, 'Taxation in the UK: Commentary', in Adam S; Besley T; Blundell R; Bond S; Chote R; Gammie M; Johnson P; Myles G; Poterba J (ed.), Dimensions of tax design: The Mirrlees review, edn. First, Oxford University Press, Oxford, pp. 78 - 89
2010
Evans CC; Tran-Nam B, 2010, 'Controlling tax complexity: rhetoric or reality', in Evans C; Krever R; Mellor P (ed.), Australia’s Future Tax System: The Prospects after Henry, edn. Original, Thomson Reuters, Pyrmont, N.S.W., pp. 439 - 463
2010
Evans CC, 2009, 'Containing Tax Avoidance: Anti-Avoidance Strategies', in Krever R; Head J (ed.), Tax Reform in the 21st Century, edn. Original, Kluwer Law International, Amsterdam, pp. 529 - 560
2009
Evans CC; Krever R, 2009, 'Tax Reviews: A Short Primer on Successes, Failures and Prospects', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 3 - 13
2009
Evans CC, 2008, 'The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules', in Freedman J (ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management, edn. 1, Oxford University Centre for Business Taxation, Oxford, pp. 37 - 46
2008
Evans CC, 2008, 'Taxation Compliance and Administrative Costs: An Overview', in Weninger M; Lang C; Obermair J; Schuch C; Staringer P (ed.), Tax Compliance Costs for Companies in an Enlarged European Community, edn. 1, Kluwer Law International, The Netherlands, pp. 447 - 468
2008
Evans CC; Drum P, 2006, 'Ten million reasons for personal tax reform in Australia', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 377 - 394
2006
Evans CC, 2005, 'Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 208 - 220
2005
Coleman C; Evans CC, 2003, 'Tax Compliance Issues for Small Business in Australia', in Taxing Small Business: Developing Good Tax Policies, edn. 1, ATRF, Sydney, pp. 147 - 181
2003
Evans CC; MacMullen P, 2001, 'Distance education in the 2001 ATAX national classroom: an Australian case study', in Meade J (ed.), Methods, topics and issues in tax education: a year 2001 perspective, edn. 1st, American Accounting Association, Florida, USA., pp. 119 - 132
2001
Evans CC; Pope J; Hasseldine J, 2001, 'State of the art and future directions', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 409 - 417
2001
Evans CC, 2001, 'The operating costs of taxing capital gains - a conspectus', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 159 - 177
2001
Evans CC; Ritchie KA; Tran-Nam B; Walpole M, 1998, 'Taxation compliance costs: Some recent empirical work and international comparisons', in Tax administration: Facing the challenges of the future, edn. Original, Prospect Media, St Leonards, NSW, pp. 177 - 194
1998
Evans CC, 1997, 'Capital Gains Tax Changes', in Tax Catch-Ups, edn. Original, Prospect Media, St Leonards, NSW, pp. 18 - 39
1997
Evans CC, 1997, 'Property-The Family Home', in Commercial Law Series, edn. Original, Computer Law Services Pty, Sydney
1997
Reports
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Highfield R; Evans C; Tran-Nam B; Walpole M, 2019, Diagnosing the VAT compliance burden: A cross country comparison, UNSW, Sydney, http://dx.doi.org/10.26190/5de04d9259dc1, http://handle.unsw.edu.au/1959.4/unsworks_59518
2019
Evans C, 2019, The compliance costs of taxing capital gains, New Zealand Treasury, Wellington
2019
Working Papers
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Brown R; Lim Y; Evans C, 2018, ‘The impact of a change in a full dividend imputation system on corporate tax avoidance’, http://dx.doi.org
2018
Edited Books
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Evans C; Lang M; Rust A; Schuch J; Staringer C; Pistone P, (eds.), 2018, Improving tax compliance in a globalised world, IBFD, The Netherlands
2018
Evans C; Krever R; Mellor P, (eds.), 2015, Tax Simplification, Kluwer Law International, The Netherlands
2015
Curatorial Outputs
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Preston M, 2012, The future is known, exhibited at: Firstdraft DEPOT; Sydney, Australia, The future is known, http://firstdraftgallery.com/blog/2012/02/the-future-is-known-depot-5-8pm-saturday-25th-feb/
2012
Conference Presentations
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Evans CC, 2012, 'The role of reviews in the policy making process', presented at Structures, Processes and Governance in Tax Policy-Making: an initial report, Oxford, England, 08 March 2012 - 09 March 2012
2012
Theses / Dissertations
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Evans CC, 2003, The Operating Costs of Taxing the Capital Gains of Individuals: A Comparative Study of Australia and the UK, with particular reference to the compliance costs of certain tax design features
2003
Conference Proceedings (Editor of)
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Evans CC, (ed.), 1998, 'ATAX conference - The new CGT TLIP provisions', Sydney, presented at ATAX conference - The new CGT TLIP provisions, Sydney, 14 May 1998
1998
Evans CC, (ed.), 1997, 'Capital Gains Tax-Planning for the 21st Century', Sydney, presented at Capital Gains Tax-Planning for the 21st Century, Sydney, 31 July 1997
1997
Creative Works (non-textual)
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Bassett B, 1998, Delicate ballance
1998

Taxation, capital gains taxation, tax compliance costs and benefits, tax avoidance & evasion, red tape, paperwork burden, tax simplification, comparative taxation

To get more people to pay taxes, Indonesia should stamp out corruption by officials at the top

02/05/2016
Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance, https://www.austaxpolicy.com/the-impact-of-full-franking-credit-refundability-on-corporate-tax-avoidance/
2020