Michael Walpole

Professor of Taxation Law
Professor

Michael Walpole is a Professor of Taxation Law. Michael’s research interests include tax transfer pricing and GST/VAT and he has contributed to OECD projects on several VAT topics. Michael’s PhD thesis was on the taxation of goodwill and he has undertaken a number of research projects on the taxation of intangible property.  He also researches aspects of  tax administration and costs of tax compliance as well as tax dispute resolution and the ethics of tax practice.

Michael joined Atax in 1994 from an overseas academic position. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner (solicitor and barrister). He has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and policy and he is a past President of ATTA.

Michael has authored and co-authored several books including "Proposals for the Reform of the Taxation of Goodwill", "Understanding Taxation Law" and "Compliance Cost Control". Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is editor of the Australian Tax Forum (and previously of eJTR and Australian Tax Review) and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs, and taxation of goodwill.

Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford where he has been an Academic Visitor on many occasions.

In 2012, Michael was also a Visiting Professor in the Centre for Tax Policy and Administration at the OECD in Paris.  While at the OECD, Michael worked on research projects related to VAT and to tax compliance costs. He continues to participate in OECD projects as a member of the Technical Advisory Group to OECD Working Party 9 on indirect taxes.  Currently Michael is actively involved in the UNSW low income Tax Clinic and the research projects associated with the Clinic.

Conference Papers
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Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Monash Law School, presented at The Critical Tax Symposium, Monash Law School, 15 July 2021
2021
Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021
2021
Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020
2020
Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020
2020
Walpole M, 2012, 'Taxation compliance costs of VAT', in Taxation compliance costs of VAT, OECD Global Forum on Value Added Tax, France, presented at OECD Global Forum on Value Added Tax, France, 07 November 2012
2012
Walpole M; Salter D, 2012, 'Regulation of the tax profession in Australia and the United Kingdom', in Regulation of the tax profession in Australia and the United Kingdom, UK Tax Research Network, United Kingdom, presented at UK Tax Research Network, United Kingdom, 05 September 2012
2012
Walpole M, 2012, 'Tax as a driver of choice in the location of Intellectual Property', in Tax as a driver of choice in the location of Intellectual Property, UK Society of Legal Scholars, Bristol University, presented at UK Society of Legal Scholars, Bristol University, 12 September 2012
2012
Walpole M, 2012, 'Is there a Place for a Cash Flow Tax in the Post-GFC Era?', in Is there a Place for a Cash Flow Tax in the Post-GFC Era?, Monash University Taxation Law and Policy Research Institute, Monash University Bologna, Monash University Bologna, presented at Monash University Taxation Law and Policy Research Institute, Monash University Bologna, Monash University Bologna, 25 September 2012
2012
Walpole M, 2009, 'Sharing the "magic pudding" - An Australian approach to allocation of taxing rights under VAT', in Lang M; Melz P; Kristoffersson E (eds.), Value Added Tax and Direct Taxation - Similarities and Differences, IBFD, Amsterdam, presented at Value Added Tax and Direct Taxation - Similarities and Differences, Vienna
2009
Walpole M, 2009, 'Ethics and Integrity in Tax Administration', in Surviving Challenges, Seizing Opportunities, Inland Revenue Board Malaysia, Malaysia, presented at National Tax Conference, Kuala Lumpur, 04 August 2009 - 05 August 2009
2009
Walpole M, 2009, 'Taxation of Intangibles', in Australian Tax Reform in Retrospect and Prospect, Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney, presented at Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney
2009
Walpole M, 2009, 'Taxing activities associated with virtual worlds', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009, http://pandora.nla.gov.au/tep/23524
2009
Walpole M, 2009, 'Cases and issues in taxation of SMSFs', in SPAA National Conference Proceedings, SPAA, Adelaide, presented at SPAA National Conference 2009, Adelaide
2009
Walpole M; Evans CC, 2008, 'Australia`s debt to the UK Tax Law', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008
2008
Walpole M, 2008, 'Taxing Virtual Profits', in The Law, the Environment, Indigenous Peoples: Climate for Change?, 2008 Australasian Law Teachers Association Conference, James Cook University, Cairns, presented at 2008 Australasian Law Teachers Association Conference, James Cook University, Cairns, 06 July 2008 - 09 July 2008
2008
Walpole M, 2008, 'Options for taxing financial supplies in Value Added Tax: EU VAT and Australian GST Models Compared', in Tax Research Network Conference 2008, National University of Ireland, Galway, pp. 897 - 932, presented at Tax Research Network 17th Annual Conference, National University of Ireland, Galway, 04 September 2008 - 05 September 2008, http://dx.doi.org/10.1017/S0020589309001560
2008
Walpole M; Sommer A, 2007, 'A Sub Equatorial Love Affair - Flirting With Economic Equivalence', in 16th Annual GST and Indirect Tax Weekend Workshop, 16th Annual GST and Indirect Tax Weekend Workshop, Noosa, Qld, pp. 1 - 19, presented at 16th Annual GST and Indirect Tax Weekend Workshop, Noosa, Qld, 12 April 2007 - 14 April 2007
2007
Walpole M, 2007, 'Goodwill and Taxation Issues', in Taxation Institute of Australia 15th National Intensive Retreat, Taxation Institute of Australia 15th National Intensive Retreat, Noosa, Qld, pp. 1 - 46, presented at Taxation Institute of Australia 15th National Intensive Retreat, Noosa, Qld, -
2007
Walpole M; Evans CC, 2007, 'From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia', in Legacy of UK Tax Law Conference, Legacy of UK Tax Law Conference, Hong Kong, pp. 1 - 23, presented at Legacy of UK Tax Law Conference, Hong Kong, 18 December 2007
2007
Walpole M, 2007, 'The Meaning of Goodwill in Australian Taxation Law', in Australasian Law Teachers Association Conference, Australasian Law Teachers Association Conference, Perth, WA, pp. 1 - 45, presented at Australasian Law Teachers Association Conference, Perth, WA, 23 September 2007 - 26 September 2007
2007
Walpole M; White P, 2007, 'Self Assessment Post ROSA', in Taxation Institute of Australia NSW Tax Forum Conference, Taxation Institute of Australia NSW Tax Forum Conference, Sydney, presented at Taxation Institute of Australia NSW Tax Forum Conference, Sydney
2007
Walpole M, 2006, 'Improving Self-Assessment in Australia', in McKerchar M; Walpole M (ed.), 7th International Tax Administration Conference, 7th International Tax Administration Conference, Sydney, presented at 7th International Tax Administration Conference, Sydney, 19 April 2006 - 21 April 2006
2006
Walpole M, 2006, 'The role of tax in business` choice of location of intangible property', in Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Southampton England, presented at Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Southampton England, 07 September 2006 - 08 September 2006
2006
Walpole M, 2005, 'Have you shut the windows? Time limits applicable to finality of assessments', in 17th Annual Australasian Tax Teachers Association Conference, 17th Annual Australasian Tax Teachers Association Conference, Wellington, presented at 17th Annual Australasian Tax Teachers Association Conference, Wellington
2005
Walpole M; Woellner R; Coleman C; McKerchar MA; Zetler J, 2004, 'Identifying the psychological costs of tax compliance', in Fisher R (ed.), 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, presented at 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, 15 April 2004 - 16 April 2004
2004
Walpole M, 2004, 'Have you shut the windows? Time limits on amendment of assessments presentation.', in NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, 04 November 2004 - 06 November 2004
2004
Walpole M, 2004, 'Does Australia Provide Incentives to use Goodwill in transfer pricing', in Crossing Boundaries` Australasian Law Teachers Association Conference, Crossing Boundaries` Australasian Law Teachers Association Conference, Darwin, Northern Territory, presented at Crossing Boundaries` Australasian Law Teachers Association Conference, Darwin, Northern Territory, 08 July 2004 - 11 July 2004
2004
Woellner R; Coleman C; Haly M; McKerchar MA; Walpole M; Zetler J, 2003, 'Successfully measuring the psychological compliance costs of compliance with income tax legislation', in 15th Annual Australasian Tax Teacher`s Association, 15th Annual ATTA Conference, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW, 30 January 2003 - 01 February 2003
2003
Walpole M, 2003, 'Taxation of Intangibles', in UK Society of Legal Scholars Conference, UK Society of Legal Scholars Conference, Oxford University, presented at UK Society of Legal Scholars Conference, Oxford University
2003
Walpole M, 2003, 'A conflict of duty - the federal and state approaches to the tax treatment of goodwill and other tangibles, and the inference with accounting rules', in 15th Annual Australasian Tax Teacher`s Association, 15th Annual ATTA Conference, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW
2003
Redmond M; Walpole M, 2002, 'Taxpayer dispute resolution - some international comparisons', in 5th International Conference on Tax Administration - Current Issues and Future Developments, 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, pp. 1 - 24, presented at 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW
2002
Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2002, 'Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs?', in 12th Annual Tax Research Network Conference, 12th Annual Tax Research Network Conference, Cambridge, UK, pp. 1 - 27, presented at 12th Annual Tax Research Network Conference, Cambridge, UK
2002
Warren NA; MacMullen P; Walpole M, 2002, 'The Use of WebCT at ATAX.', in WebCT 2002 Asia Pacific Conference, WebCT 2002 Asia Pacific Conference, Melbourne, presented at WebCT 2002 Asia Pacific Conference, Melbourne, 24 March 2002 - 27 March 2002
2002
McManus J; Walpole M, 2002, 'The Administrator`s Interpretation: The Australian GST Rulings System', in 5th International Conference on Tax Administration - Current Issues and Future Developments, 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, presented at 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, 04 April 2002 - 05 December 2014
2002
Walpole M, 2002, 'A conflict of duty - a federal approach to the tax treatment of goodwill and other intangibles', in 12th Annual Tax Research Network Conference, 12th Annual Tax Research Network Conference, Cambridge, UK, pp. 1 - 12, presented at 12th Annual Tax Research Network Conference, Cambridge, UK
2002
Walpole M, 2001, 'Taxpayer rights and recourses - Australia, New Zealand and China', in 2nd World Tax Conference, 2nd World Tax Conference, Dublin, Ireland, pp. 345 - 395, presented at 2nd World Tax Conference, Dublin, Ireland
2001
Walpole M, 2000, 'Some Key Australian GST issues - Farms, Food and Special Rules', in Gallagher P (ed.), GST Australian Law and European Experience Conference Proceedings, GST Australian Law and European Experience Conference Proceedings, Potsdam, Germany, pp. 1 - 3, presented at GST Australian Law and European Experience Conference Proceedings, Potsdam, Germany, 09 January 2000 - 14 January 2000
2000
Walpole M, 1999, 'GST and Tax Reform in Australia - The Challenge of the New Millenium or Countdown to Armageddon?', in Warren N; Raneri J (ed.), GST Masterclass, GST Masterclass, Sydney, pp. 165 - 176, presented at GST Masterclass, Sydney, 24 May 1999 - 26 May 1999
1999
Walpole M, 1998, 'Small business rollovers and exemptions - dealing with goodwill', in John Raneri (ed.), ATAX conference - Small business CGT reliefs and trust loss measures, ATAX conference - Small business CGT reliefs and trust loss measures, Sydney, pp. 1 - 28, presented at ATAX conference - Small business CGT reliefs and trust loss measures, Sydney, 15 May 1998
1998
Walpole M, 1998, 'An Australasian experience of the use of technology in legal education and research - some lessons for Britain and Ireland', in BILETA (ed.), 13th BILETA conference: The changing jurisdiction, 13th BILETA conference: The changing jurisdiction, Dublin, Ireland, presented at 13th BILETA conference: The changing jurisdiction, Dublin, Ireland, 27 March 1998 - 28 March 1998
1998
Walpole M, 1997, 'Capital Gains Tax and Goodwill-maximising the relief', in Capital Gains Tax-Planning for the 21st Century, Capital Gains Tax-Planning for the 21st Century, Sydney, pp. 1 - 32, presented at Capital Gains Tax-Planning for the 21st Century, Sydney, 31 July 1997
1997
Walpole M; Evans CC, 1996, 'Compliance costs and taxation impact statements', in Current Issues in Tax Administration Conference, Current Issues in Tax Administration Conference, Sydney, presented at Current Issues in Tax Administration Conference, Sydney, 11 April 1996 - 12 April 1996
1996
Book Chapters
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Kayis-Kumar A; Taylor J; Walpole M, 2021, 'The Australian Experience of GAAR - Not a Silver Bullet, But a Bullet Nonetheless', in Butani M; Jain T (ed.), General Anti-Avoidance Rules: The Final Tax Frontier?, Thomson Reuters, pp. 1059 - 1088
2021
Walpole M, 2021, 'International Tax Avoidance', in AUSTRALIAN INTERNATIONAL INCOME TAXATION., Thomson Reuters, Sydney, pp. 267 - 335, https://legal.thomsonreuters.com.au/australian-international-income-taxation/productdetail/127083
2021
Walpole M, 2020, 'Ethical standards for tax advisers', in van Brederode RF (ed.), Ethics and Taxation, Springer, USA, pp. 233 - 246, http://dx.doi.org/10.1007/978-981-15-0089-3
2020
Walpole M, 2020, 'Trends in Tax Administration', in Loutzenhiser G; de la Feria R (ed.), The Dynamics of Taxation Essays in Honour of Judith Freedman, Hart Publishing, Oxford, UK, https://www.bloomsburyprofessional.com/uk/the-dynamics-of-taxation-9781509929092/
2020
Walpole M, 2019, 'Ethical standards for tax advisers', in Ethics and Taxation, pp. 233 - 247, http://dx.doi.org/10.1007/978-981-15-0089-3_10
2019
Walpole M, 2017, 'Conclusion and What the Future Portends', in Sim S; Soo M-J (ed.), Asian Voices: BEPS and Beyond, IBFD, Amsterdam, pp. 653 - 662
2017
Walpole M, 2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192
2015
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
Walpole M, 2011, 'Light in the GST refund tunnel: is that an exit or is that a train?', in Peacock C (ed.), GST in Australia: Looking Forward from the First Decade, edn. Original, Thomson Reuters, Sydney, pp. 409 - 423
2011
Walpole M; Gilders F, 2009, 'Introduction', in Understanding Taxation Law, pp. 1 - 33, http://dx.doi.org/10.1007/978-3-319-51686-8_1
2009
Walpole M, 2009, 'Tax Administration', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW, pp. 983 - 1017
2009
Walpole M, 2009, 'Sharing the magic pudding - An Australian approach to allocation of taxing rights under VAT', in Lang M; Melz P; Kristoffersson E (ed.), Value Added Tax and Direct Taxation - Similarities and Differences, edn. Original, IBFD, Amsterdam
2009
Walpole M; Gilders F, 2009, 'Structure of the Acts and the Income Concept', in Understanding Taxation Law, edn. 3rd, pp. 34 - 83
2009
Taylor CJ; Gilders F; Walpole M; Ciro T; Burton M; Burton M, 2009, 'Capital Gains Tax', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW
2009
Walpole M; Taylor CJ; Gilders F; Burton M; Burton M, 2009, 'Taxation Of Shareholders', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW
2009
Walpole M, 2009, 'Taxation of Intangibles', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 377 - 392
2009
Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'International Aspects', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW
2009
Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'Taxation Of Companies', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW
2009
Walpole M, 2009, 'Goods and services tax', in Understanding Taxation Law: An Interactive Approach, edn. 3, LexisNexis Butterworths, Chatswood, NSW, pp. 1104 - 1142
2009
Walpole M, 2009, 'The Australian Taxpayers Charter: a review of unchartered waters', in Thiel SV (ed.), The Confederation Fiscale Europeenne 50th Anniversary Edition, edn. Original, Confederation Fiscale Europeene, Belgium, pp. 265 - 275
2009
Walpole M, 2008, 'Tax Administration', in Tax Administration, edn. Original, pp. 983 - 1016
2008
Walpole M, 2006, 'Australia', in Intellectual Property Taxation, edn. 2, IBFD, online, pp. 44 - 54, http://dx.doi.org/10.1177/002198947400900206
2006
Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2005, 'Identifying the Psychological Costs of Tax Compliance', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 268 - 287
2005
Walpole M, 2004, 'Goods and Services Tax', in Understanding Taxation Law: An Interactive Approach (2nd Ed), edn. 2nd, LexisNexis, Sydney
2004
McManus J; Walpole M, 2003, 'The Administration`s Interpretation: The Australian GST Rulings System and More', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, edn. 5th, Timebase, Sydney, pp. 270 - 285
2003
Redmond M; Walpole M, 2003, 'Taxpayer Dispute Resolution: Some International Comparisons', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, edn. 5th, Timebase, Sydney, pp. 303 - 331
2003
Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2001, 'Taxation or Vexation - Measuring the Psychological Costs of Tax Compliance', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 35 - 49
2001
Walpole M, 2001, 'Compliance costs control by revenue authorities in the OECD', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, edn. Original, Prospect Media, St Leonards, NSW, pp. 369 - 388
2001
Woellner R; Coleman C; Gaylard S; McKerchar MA; Walpole M; Zetler J, 1998, 'Once more into the breach ... A study of comparative compliance costs under the 1936 and 1997 Acts: Progress report', in Tax administration: Facing the challenges of the future, edn. Original, Prospect Media, St Leonards, NSW, pp. 195 - 216
1998
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
Books
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Taylor JOHN; McLaren J; Dirkis M; Jogarajan S; Walpole M, 2021, AUSTRALIAN INTERNATIONAL INCOME TAXATION: Policy, Principles and Practice, Thomson Reuters (Professional) Australia Ltd, Pyrmont NSW
2021
Taylor J; Walpole M; Burton M; Ciro T; Murray I, 2018, Undestanding Taxation Law 2018, Lexis Nexis, Sydney
2018
Taylor JJ; Walpole M; Burton M; Ciro T; Murray I, 2017, Understanding Taxation Law 2017, 9th, Reed International Books Australia Pty Ltd, Sydney
2017
Taylor JJ; Gilders F; Walpole M; Burton M; Ciro T, 2016, Understanding Taxation Law 2016, 9th, Reed International Books Australia Pty Ltd, Sydney NSW
2016
Taylor JJ; Walpole M; Gilders F; Burton M; Ciro T, 2015, Understanding Taxation Law 2015, 8th, Reed International Books Pty Ltd, Sydney
2015
Gilders F; Taylor CJ; Walpole M; Burton ; Ciro T, 2012, Understanding Taxation Law 2012, Original, Reed International Books Australia Pty Limited, Australia
2012
Gilders F; Taylor CJ; Walpole M; Burton M; Ciro T, 2011, Understanding Taxation Law 2012, Original, Reed International Books Australia Pty Limited, Australia
2011
Walpole M, 2009, Proposals for the reform of taxation of goodwill in Australia, Original, Australian Tax Research Foundation, Sydney
2009
2008, Tax Administration: Safe Harbours and New Horizons, Walpole M; Evans CC, (ed.), Fiscal Publications, Birmingham, UK
2008
2006, Further Global Challenges in Tax Administration, McKerchar MA; Walpole M, (ed.), Fiscal Publications, Birmingham
2006
2005, Further Global Challenges in Tax Administration, Walpole M; Fisher RK, (ed.), Fiscal Publications, Birmingham
2005
Taylor CJ; Walpole M; Richardson G; Gilders F, 2004, Understanding Taxation Law: An Interactive Approach (2nd Ed), 2nd, LexisNexis, Sydney
2004
2003, Tax Administration: Current Issues and Future Developments, Walpole M; Fisher RK, (ed.), Timebase, Sydney
2003
Taylor CJ; Gilders F; Richardson G; Greenbaum AI; Walpole M, 2002, Understanding Taxation Law: An Interactive Approach, 1st, LexisNexis, Sydney
2002
2001, Tax administration in the 21st Century, Walpole M; Evans CC, (ed.), Prospect Media, St Leonards, NSW
2001
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; Ritchie KA; Tran-Nam B; Walpole M, 1997, A Report into Taxpayer Costs of Compliance, Original, AGPS, Canberra
1997
Journal articles
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O'Rourke K; Kayis-Kumar A; Walpole M, 2021, 'Serious Hardship Relief: In Need of a Serious Rethink?', The Sydney Law Review, vol. 43, pp. 1 - 42, http://www.austlii.edu.au/cgi-bin/viewdb/au/journals/SydLawRw/
2021
Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, vol. 22, pp. 49 - 49, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf
2020
de la Feria RL; Walpole M, 2020, 'The impact of public perceptions on general consumption taxes', British Tax Review, vol. 2020, pp. 637 - 669
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, https://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2020_02_int_1.html
2020
Kayis-Kumar A; Noone J; Martin F; Walpole M, 2020, 'Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation', Australian Tax Review, vol. 49, pp. 110 - 132, https://www.westlaw.com.au/maf/wlau/app/blob?blobguid=I9a8f8d87f1c211ea99dafba9e329f6c2&file=LAWREP-049-ATREV-JL-0110.pdf
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
Tran-Nam B; Walpole M, 2018, 'Effective Access to Independent Tax Dispute Resolution in Australia: The Tax Adviser’s Perspective', Australian Tax Review, vol. 47, pp. 5 - 16, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000433160900002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
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
Walpole M; Stiglingh M, 2017, 'Untangling the worldwide VAT web on digital supplies', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 2017, pp. 429 - 463
2017
Walpole M; Stoianoff N, 2016, 'Tax and the environment: an evaluation framework for tax policy reform — group Delphi study', Australian Tax Forum, vol. 31, pp. 1 - 24
2016
Tran-Nam B; Walpole M, 2016, 'Tax Disputes, Litigation Costs and Access to Tax Justice', eJournal of Tax Research, vol. 14, pp. 319 - 337, https://www.business.unsw.edu.au/research/research-journals/atax-journal/current-issue
2016
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
Walpole M; Joseph SA; Deutsch RL, 2015, 'Taxation of Sovereign Wealth Funds – A Suggested Approach', Journal of the Australasian Tax Teachers Association, vol. 10, pp. 119 - 150, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Journal%20of%20The%20Australasian%20Tax%20Teachers%20Associati/JATTA-2015_all_articles.pdf
2015
Walpole M, 2014, 'Tackling VAT Fraud', International VAT Monitor, vol. 25, pp. n/a, http://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2014_05_int_1.html
2014
Walpole M; Salter DR, 2014, 'Regulation of tax agents in Australia', electronic Journal of Tax Research (eJTR), vol. 12 (2), pp. 335 - 358, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol12_No2_2014.pdf
2014
Walpole M, 2014, 'VAT Compliance Cost Indicators', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 29, pp. 391 - 415, http://search.informit.com.au/documentSummary;dn=648139088851094;res=IELAPA
2014
Walpole M, 2013, 'The Henry Review's Tax on Financial Services: An Alternative Approach For Australia', International VAT Monitor, vol. 24, pp. 17 - 21
2013
Walpole M, 2012, 'The New 'Option 2'? The Henry Review's Broad Based Cash Flow Tax', Journal of Australian Taxation, vol. 14, pp. 122 - 145
2012
Tran-Nam B; Walpole M, 2012, 'Access to tax justice: how costs influence dispute resolution choices', Journal of Judicial Administration, vol. 22, pp. 3 - 28
2012
Walpole M, 2012, 'Editorial: Reforms and more reforms in tax lie ahead', Australian Tax Review, vol. 41, pp. 3 - 4
2012
Evans CC; Walpole M, 2012, 'Editorial - Tax Law Change: The Next Big Wave', Australian Tax Review, vol. 41, pp. 59 - 61
2012
McKerchar M; Walpole M; Tran-Nam B, 2012, 'Editorial', eJournal of Tax Research, vol. 10, pp. 182 - 183, http://www.austlii.edu.au/au/journals/eJlTaxR/2012/10.html
2012
Walpole M, 2012, 'Editorial: Renewed community interest in tax: what will it lead to?', Australian Tax Review, vol. 41, pp. 171 - 172
2012
Tran-Nam B; Walpole M, 2012, 'Independent Tax Dispute Resolution and Social Justice in Australia', University of New South Wales Law Journal, vol. 35, pp. 470 - 500, http://www.austlii.edu.au/au/journals/UNSWLawJl/2012/21.pdf
2012
Walpole M, 2011, 'The miraculous reduced input tax credit for financial supplies in Australia', International VAT Monitor, vol. 22, pp. 316 - 322, http://online2.ibfd.org/kbase/#topic=doc&url=/collections/ivm/html/ivm_2011_05_au_1.html&hash=ivm_2011_05_au_1
2011
Walpole M; Gray JS, 2010, 'Taxing virtually everything: cyberspace profits, property law and taxation liability', Australian Tax Review, vol. 39, pp. 39 - 60
2010
Walpole M; Gray J, 2010, 'Taxing virtually everything: - cyberspace profits, property law and taxation liability', Australian Taxation Review
2010
Walpole M; De la feria R, 2009, 'Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models', International and Comparative Law Quarterly, vol. 58, pp. 897 - 932, http://dx.doi.org/10.1017/S0020589309001560
2009
Walpole M, 2009, 'Review: Taxpayer Rights: Theory, Origin and Interpretation by Duncan Bentley', Tax Notes International, vol. 2009, pp. 609 - 610
2009
McKerchar MA; Hodgson HM; Walpole M, 2009, 'Understanding Australian small businesses and the drivers of compliance costs: A grounded theory approach', Australian Tax Forum Journal, vol. 24, pp. 39 - 66
2009
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
Walpole M, 2008, 'Goodwill and taxation issues', The Tax Specialist, vol. 3, pp. 201 - 234
2008
Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2007, 'Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective', British Tax Review Journal, vol. 2007, pp. 717 - 733
2007
Walpole M; Carlon SA, 2007, 'Boosting the Knowledge Economy: the Role of Taxation in Businesses` Choice of Location of Intangible Property', Australian Tax Forum Journal, vol. 22, pp. 3 - 30
2007
McManus J; Walpole M; Hansford A; Hasseldine J, 2007, 'GST and VAT Audits in Australia and the UK: Tax Advisers` Perceptions and Issues', Goods and Services Tax Journal, vol. 7, pp. 37 - 41
2007
Hansford A; Hasseldine J; McManus J; Walpole M, 2007, 'VAT and GST: A Comparative Review of Tax Audits in Australia and the United Kingdom', British Tax Review Journal, vol. 2007, pp. 87 - 95
2007
Walpole M, 2005, 'Keeping to the Straight and Narrow: Interpreting the GST and Income Tax', Goods and Services Tax Journal, vol. 5, pp. 193 - 200
2005
Walpole M; McManus J, 2005, 'The Expectations of Tax Agents Dealing with the GST', Australian Tax Forum Journal, vol. 20, pp. 649 - 668
2005
Walpole M, 2005, 'Have You Shut the Windows? Time Limits Applicable to Finality of Assessments', The Tax Specialist, vol. 9, pp. 40 - 60
2005
Lymer A; Onyekew D; McGill G; Walpole M, 2003, 'Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK', Australian Tax Forum Journal, vol. 18, pp. 431 - 463
2003
Walpole M, 2003, 'A Conflict of Duty - A Federal Approach to the Tax Treatment of Goodwill and Other Intangibles', Australian Tax Forum Journal, vol. 18, pp. 3 - 19
2003
McManus J; Walpole M, 2002, 'The difference between ordinary and GST rulings', Tax Week, vol. Issue, pp. 313 - 317
2002
McManus J; Walpole M, 2002, 'GST Rulings compared to ordinary rulings', GST Newsletter, vol. Issue, pp. 1 - 4
2002
Walpole M, 2001, 'Trusts are dead - long live trusts!', Australian Capital Gains Tax Planner, vol. 11, pp. 1 - 7
2001
Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, vol. 5, pp. 1 - 7
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
Walpole M, 2000, 'The fate of goodwill after Ralph', Journal of Australian Taxation, vol. 3, pp. 344 - 358
2000
Walpole M, 1999, 'When is Goodwill Not Goodwill?', Journal of Australian Taxation, vol. 2, pp. 48 - 61
1999
Walpole M, 1999, 'Letter to the editor on GST Compliance costs', Australian Financial Review, vol. March 1999
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
Walpole M, 1999, 'A review of `The New Wealth of Nations - Taxing Cyberspace` by Arthur J. Cordell, T. Ran Ide, Luc Soete and Karin Kamp', International Journal of Law and Information Technology, vol. 7, pp. 100 - 101
1999
Walpole M, 1998, 'Some observations on the taxation of monopoly goodwill', Australian Tax Review, vol. 27, pp. 122 - 127
1998
Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part I', Retirement and Estate Planning, vol. 1, pp. 89 - 98
1998
Walpole M, 1998, 'Murry`s case - another turn in the goodwill carousel', Tax Week: CCH Federal and State Tax News, vol. 1998, pp. 501 - 507
1998
Smith AJ; Walpole M, 1998, 'An Australasian experience of the use of selected technologies in the delivery of a legal education program: some lessons for faculties and educational program planners', Journal of Information, Law and Technology, vol. 1998
1998
Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part II', Retirement and Estate Planning, vol. 1, pp. 101 - 110
1998
Walpole M, 1997, 'The Goodwill story is not all good news', Australian Lawyer, pp. 22
1997
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
Walpole M, 1996, 'Income Tax: deduction of expenditure on education of oneself - an Australian perspective', South African Law Journal, vol. 113, pp. 325 - 334
1996
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
Schabe DM; Walpole M, 1996, 'Rowe: A symmetry cemetery?', Revenue Law Journal, pp. 133 - 146
1996
Conference Presentations
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Kayis-Kumar A; Deady M; Noone J; Walpole M; Harvey S; Mackenzie G; Lim Y, 2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
2020
Walpole M, 2014, 'Keynote address on tackling VAT fraud', presented at OECD Global Forum on VAT, Tokyo, 17 April 2014 - 18 April 2014
2014
Walpole M, 2012, 'Is there a Place for a Cash Flow Tax in the Post-GFC Era?', presented at Monash University Taxation Law and Policy Research Institute, Monash University Bologna, 25 September 2012
2012
Conference Posters
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Kayis-Kumar A; Walpole M; Mackenzie G, 2020, 'UNSW Tax Clinic - ATTA Poster', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020
2020
Other
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Kayis-Kumar A; Walpole M; Mackenzie G, 2020, UNSW Tax Clinic – Submission on Insolvency Practices Inquiry Discussion Paper
2020
Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board
2019
Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic – Submission on Corporate Plan for the Inspector-General of Taxation and Taxation Ombudsman
2019
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
Walpole M; Dirkis ; Mackenzie G, 2013, Report to the National Tax Practitioners Board on tax qualifications for financial planners
2013
Walpole M; Dirkis , 2012, Report to the National Tax Practitioners Board on legal qualifications for Tax Agents
2012
McKerchar MA; Hodgson HM; Walpole M, 2006, Scoping study of small business compliance costs, Scoping study of small business compliance costs
2006
Creative Written Works
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Walpole M, 2014, Economia Essay: The Thought Tax, Economia, ICAEW, http://www.icaew.com/economia
2014

ATTA Hill Medal; UNSW Business School Postgraduate Supervision Award.

Selected Grants:

$164,539 – Australian Research Council Discovery Grant – “Winners and losers: Examining tax justice in tax disputes in Australia” (with B Tran-Nam CI) 2015

$10,000 – Institute of Chartered Accountants – “A Review of the Taxation of Sovereign Wealth Funds” (with R Deutsch) – 2012

$10,000 – Australasian Institute of Judicial Administration – “The effect of court and tribunal costs on decision-making by entities considering appealing against an Australian Tax Office decision” (with B Tran-Nam) – 2011

GST, GST compliance costs, taxation compliance costs, taxation of Trusts, Tax Reform, taxation law, stamp duty, taxation of intangibles, goodwill, costs of tax dispute resolution, small business and tax, tax administration, red tape

Kayis-Kumar A; Martin F; Noone J; Walpole M, 2020, Performers and sole traders find it hard to get JobKeeper in part because they are behind on their paperwork
2020

TABL5538 Taxplanning and Anti-avoidance; TABL5523 GST Law

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