PhD in Economics, University of New South Wales, 1982
Master of Economics, Australian National University, 1978
Bachelor of Economics (Honours, First), James Cook University, 1977
I am a professor in taxation with an economics background, having graduated with a PhD from the School of Economics, UNSW in 1982. Prior returning to UNSW Sydney as a lecturer in taxation in 1991, I was a lecturer in economics at University of Auckland (1982-85) and Deakin University (1989-91), and a National Research Fellow in the Centre for Applied Economic Research at UNSW (1985-90). I have also held short term appointments at University of Technology Sydney, Nagoya City University, University of California (Santa Barbara), Vietnam National University of Agriculture, Ton Duc Thang University and RMIT University Vietnam.
As an academic, I have taught a wide range of courses at under- and post-graduate levels, utilising alternative methods of delivery. In addition, I have successfully supervised nine PhD candidates and two MPhil candidates, all in taxation at UNSW.
My research interests include tax policy, tax administration, international trade, development economics and survey research. I have so far published 54 book chapters and 95 refereed articles in academic journals in Australia, Canada, Germany, Japan, the Netherlands, New Zealand, the UK and the US, including the Australian Tax Forum, British Tax Review, Canadian Tax Journal, Economic Letters, Economic Record, Journal of Development Economics, Journal of Economics, National Tax Journal, Oxford Economic Papers, Sydney Law Review and UNSW Law Journal.
I have obtained research grants from the ARC and other external, peer reviewed and competitive sources. My cumulative income from research grants and commissioned research projects is approaching the A$2 million mark. I have also acted as a consultant to AusAID, the Australian Taxation Office, Australian Vice-Chancellors’ Committee, Board of Taxation, DFAT, Department for International Development Vietnam, NZ Inland Revenue, NSW Taxpayers’ Association, Oxfam Vietnam, UNDP Vietnam, USAID Vietnam, Victorian Community Services and World Bank Vietnam.
In terms of service to the discipline, I have served as a founding co-editor of the eJournal of Tax Research and International Journal of Development and Conflict, an associate editor of Asia-Pacific Journal of Regional Science, and an editorial board member of several other academic journals. I am an International Fellow at the Tax Administration Research Centre (Exeter University-International Fiscal Studies), Adjunct Research Fellow at Tax Law and Policy Research Group (Monash University) and Adjunct Professor at RMIT University Vietnam. I was awarded research fellowships at San Jose State University in 2006 and Curtin University of Technology in 2011, and have also been invited to give keynote addresses at international conferences.
I have sought to engage with the Australian community and government by writing on topics of interest and relevance to tax administration and tax policy making in Australasia. My research has been cited at federal parliamentary debates and in the High Court of Australia. As a former Colombo Plan scholarship recipient, I have also sought to assist Vietnam’s development. My engagement with Vietnam covers a wide range of academic activities including conference organisation, conference and seminar presentations, guest lectures, book editing, policy-oriented articles, joint research, course development and institutional linkage. I have been an advisor/consultant to the Prime Minister Advisory Group, Ministry of Finance and Ministry of Education and Training. Most recently, I helped to establish the International Society of Vietnam Economists (ISVE) and was elected its inaugural Secretary in 2014 and second President in 2020.
Postgraduate Council’s Research Supervisor Award, Arc UNSW Sydney, 2019
Australasian Tax Teachers Association (ATTA)’s lifetime membership in recognition of “important contributions to ATTA over the years,” ATTA, 2018
Australasian Tax Teachers Association’s Justice Graham Hill Medal in recognition of “outstanding contribution to tax teaching and tax policy in Australasia,” ATTA, 2015
Visiting Fellowship, Curtin University of Technology, 2011
Certificate of Commendation for effective contributions to scientific, economic research and international economic integration of Vietnam, Vietnam’s Minister of Foreign Affairs, 2007
International Tax Policy Research Fellowship, San Jose State University, 2006
Achievement Award for outstanding contribution to Vietnam’s national development, VietnamNet, 2006
Commonwealth Postgraduate Research Award, Australian Government, 1978–81
Australian National University Masters Degree Scholarship, ANU, 1977–78
Colombo Plan Undergraduate Scholarship, Australian Government, 1973–75
University Medal, James Cook University, 1976
LG Chuntie Bursary, James Cook University, 1976
Kern Bros. Ltd Medal (for the best overall performance in qualifying for a pass degree in the Faculty of Commerce and Economics), James Cook University, 1975
GG Aslett Prize (Macroeconomic Theory), James Cook University, 1975
NCR Prize (Quantitative Methods), James Cook University, 1974
Sharp Corporation Prize (Advanced Economic Statistics), James Cook University, 1974
ARC Discovery Grant DP150103349, Winners and Losers: Examining Tax Justice in Tax Disputes in Australia (with Michael Walpole), July 2015, $146,000.
ARC Linkage Grant LP110200267, Assessing and Addressing Tax System Complexity in Australia (with Chris Evans, Rick Krever, Jeff Pope and Philip Lignier), 2012-2015, $208,050.
ARC Linkage International Award LX0775993, Personal Income Tax Reform in Australia - Development of a Model (with Chris Evans and Richard Bird), 2007-2015, $17,438.
ARC Linkage Grant LP0560478, Towards Systemic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future (with Chris Evans and Brian Andrew), 2005-07, $286,366.
ARC SPIRT Grant C00106796, Assessing Effects of the Ralph Taxation Reforms on Small Business (with John Glover), 2001-04, $302,000.
ARC Small Grant, Tax Simplification and the Operating Costs of the Australian Federal Tax System, 1999-2000, $8,000.
UNSW Gold Star Grant, The Business VAT Compliance Burden: Global Comparison and Mitigation (with Michael Walpole, Chris Evans and Richard Highfield), 2018-2019, $35,214.
Australian Federal Treasury, An Evaluation Framework for Tax Incentives and Concessions - Stage 1 - Case Study Identification (with Natalie Stoianoff and Michael Walpole), 2017, $30,000.
RMIT University Vietnam Internal Grant Scheme (Round 1), Key Issues and Challenges of IFRS Adoption in Vietnam by 2017 (with Ha Thanh Nguyen and Duc Hong Phan), 2016-17, US$6,100.
CPA Australia Global Research Perspective Program, The Effectiveness of Undertaking Due Diligence Prior to Starting Up or Purchasing a Small Business or Franchise(with Lorelle Frazer, Jenny Buchan and Scott Weaven), 2016-17, $18,000.
Research School of Economics (ANU) Conference Grant, Recent Developments in Trade and Economic Theory, 2016, $1,281.
AusAID and DFID UK Research Grant, Effects of Natural Resource Revenue Sharing and Investment Arrangements on Economic Growth and Poverty Reduction in Low- and Middle-income Countries (with Tom Nguyen and Bhajan Grewal), 2011-13, $60,000.
Australasian Institute of Judicial Administration Research Grant, Access to Tax Justice: How Fees Influence Dispute Resolution Route?(with Michael Walpole), 2011-12, $10,000.
Catalyst Research Grant, Corporate Tax Practice of Australia’s Leading Companies (Taxes Paid)(with Shirley Carlon), 2011-12, $5,750.
Academy of the Social Sciences in Australia/DIISR; International Sciences Linkages Bilateral Program, International Economic Integration, Child Poverty and Transfer Policy in Vietnam (with Ngoc Anh Nguyen), 2010-11, $7,500.
CPA Australia Global Research Perspective Program, An Evaluation of Standard Business Reporting as a Measure aimed at Reducing the Tax Compliance Burden of Businesses in Australia (with Chris Evans and Hanna Zakowsky), 2010-11, $10,621.
Faculty of Law (UNSW) Research Grants Program, Ranking of Tax Journals for ERA Purpose: A Study Using Peer Perceptions and External Indicators, 2010-11, $6,100.
Faculty of Law (UNSW) Research Grants Program, Ranking of Tax Journals for RQF Purposes, (with Kalmen Datt), 2008-09, $4,500.
Faculty of Law (UNSW) Research Grants Program, Australian Tax Practitioners’ Perception of Small-Business Tax Law Complexity, 2007-08, $5,000.
Revenue Review Foundation Research Grant, Development of a Hybrid Flat Personal Income Tax for Australia (with Chris Evans and Yuri Grbich), 2007-08, $30,000.
UNSW Contestable Funding for UNSW International Strategic Projects, Establish Cooperative Links with Law Universities in Vietnam (with Chris Evans), 2006-07, $6,700.
Economic Design Network, Economic Society of Australia, Macquarie University, Centre for Japanese Studies, Kobe University and Nagoya University Conference Research Grants, New Paradigms in Economics of Welfare and Trade under Globalisation and Regionalisation, 2006-07, $11,942.
Faculty of Law (UNSW) Research Grants Program, Accessibility to and Operating Costs of Tax Dispute Resolution in Australia, 2004-05, $6,700.
Australia-Korea Foundation Research Grant, Tax System Reform in Korea and Australia (with Jae Jin Kim), 2004-05, $16,000.
AusAID, Australia-China Institutional Links (ACIL) Program, Tax System Reform in China and Australia: Third Millennium Tax Reconstruction (with Patrick Gallagher, Liu Rong Cang and Zhap Zhiyun), 1999-2002, $195,200.
Faculty of Commerce and Economics (UNSW) Special Research Grant, Patterns of Expenditure and Intrahousehold Allocation of Expenditure by Immigrants in Australia, 1994-95, $3,000.
School of Management (Deakin University), Supplement Survey of the Labour Force Status of Married Women in South West Victoria (with Pasquale Sgro and Mark McGillivray),1990-91, $2,130.
School of Management (Deakin University), Survey of the Labour Force Status of Married Women in South West Victoria (with Pasquale Sgro and Mark McGillivray),1990-91, $15,000.
School of Management (Deakin University), Measuring Engel Elasticities by the Concentration Curve Approach: Some Further Evidence from the 1984 Household Expenditure Survey, 1989-90, $1,000.