Emeritus Professor Chris Evans

Emeritus Professor Chris Evans

Emeritus Professor
Business School
School of Accounting, Auditing and Taxation

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

Australian School of Business
  • Media | 2020
    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/
    Media | 2020
    Kayis-Kumar A; Evans C; Lim Y, 2020, Yes, some millionaires pay no tax, but crimping deductions mightn’t help,
    Media | 2020
    Kayis-Kumar A; Lim Y; Evans C, 2020, Should there be a cap on tax advice deductions?,
    Media | 2019
    Minas J; Lim Y; Evans C, 2019, Do tax rate changes have an impact on capital gains realisations? Evidence from Australia,