Tax compliance costs: Research methodology and empirical evidence from Australia B Tran-Nam, C Evans, M Walpole, K Ritchie National Tax Journal 53 (2), 229-252, 2000 | 272 | 2000 |
A report into taxpayer costs of compliance C Evans, K Ritchie, B Tran-Nam, M Walpole Canberra: Australian Government Publishing Service, 1997 | 116 | 1997 |
A report into the incremental costs of taxpayer compliance C Evans, K Ritchie, B Tran-Nam, M Walpole Commonwealth Information Services, Canberra, Australia, 1996 | 50 | 1996 |
Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared R De La Feria, M Walpole International & Comparative Law Quarterly 58 (4), 897-932, 2009 | 48 | 2009 |
Compliance cost control: A review of Tax Impact Statements in the OECD C Evans, M Walpole Australian Tax Research Foundation, 1999 | 43 | 1999 |
Understanding taxation law: An interactive approach F Gilders, J Taylor, G Richardson, M Walpole Butterworths, 2000 | 28 | 2000 |
Taxpayer costs of compliance C Evans, K Ritchie, B Tran-Nam, M Walpole Canberra, ATAX UNSW for ATO, published by Australian Government, 1997 | 27 | 1997 |
Taxation or vexation–measuring the psychological costs of tax compliance R Woellner, C Coleman, M McKerchar, M Walpole, J Zetler C. Evans, J. Pope, & J. Hasseldine Tax compliance costs: A festschrift for …, 2001 | 26 | 2001 |
The Impact of Public Perceptions on General Consumption Taxes R De La Feria, M Walpole British Tax Review, 2020 | 24 | 2020 |
Tackling VAT Fraud M Walpole International VAT Monitor, 2014 | 21 | 2014 |
Taxation compliance costs: some recent empirical work and international comparisons MW C. Evans, K.Ritchie, B. Tran-Nam Australian Tax Forum 14 (1), 93-122, 1998 | 21 | 1998 |
Understanding Australian small businesses and the drivers of compliance costs: A grounded theory approach H Hodgson, M Walpole, M McKerchar Australian Tax Forum 24 (2), 151-178, 2009 | 19 | 2009 |
Taxation Compliance Costs: Some Lessons from'Down-under' M Walpole, C Evans, K Ritchie, B Tran-Nam British Tax Review, 244-271, 1999 | 18 | 1999 |
Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective R Woellner, C Coleman, M McKerchar, M Walpole, J Zetler British Tax Review, 717-734, 2007 | 17 | 2007 |
Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective R Woellner, C Coleman, M McKerchar, M Walpole, J Zetler British Tax Review, 717-734, 2007 | 17 | 2007 |
Independent tax dispute resolution and social justice in Australia B Tran-Nam, M Walpole University of New South Wales Law Journal, The 35 (2), 470-500, 2012 | 11 | 2012 |
Compliance costs and taxation impact statements C Evans, M Walpole Austl. Tax F. 13, 227, 1997 | 11 | 1997 |
VAT compliance cost indicators M Walpole Available at SSRN 2503232, 29 | 11* | 29 |
The delicate balance: Revenue authority discretions and the rule of law in Australia M Walpole, C Evans The Delicate Balance: Tax, Discretion and the Rule of Law (Chris Evans …, 2011 | 10 | 2011 |
Identifying the psychological costs of tax compliance R Woellner, C Coleman, M McKerchar, M Walpole, J Zetler International Conference on Tax Administration (6th: 2004), 268-287, 2005 | 10 | 2005 |