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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:

Mobile
+61430206063
Phone
+61430206063
Location
Australian School of Business
  • Books | 2022
    Evans C; Taghizadeh-Hesary F; Hendriyetty NS; Kim CJ, 2022, Introduction: New Frontiers for Tax in the Digital Age,
    Books | 2022
    Hendriyetty N; Evans C; Kim CJ; Taghizadeh-Hesary F, 2022, Taxation in the Digital Economy: New Models in Asia and the Pacific,
    Books | 2019
    Evans C; Franzsen R; Stack E, 2019, Tax Simplification: An African Perspective, Evans C; Franzsen R; Stack E, (eds.), Pretoria University Law Press, Pretoria
    Books | 2019
    Evans C; Kayis-Kumar A; Russell T, 2019, Australian CGT Handbook 2019-20, Thomson Reuters, Pyrmont NSW
    Books | 2019
    Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2019, Australian Taxation Law 2019, Oxford University Press, Melbourne
    Books | 2019
    Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2019, Australian Taxation Law 2020, Oxford University Press, Melbourne
    Books | 2018
    Evans C; Kayis-Kumar A; Russell T, 2018, Australian CGT Handbook 2018-19, Thomson Reuter, Sydney
    Books | 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
    Books | 2017
    Cooper G ; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 9th, Thomson Reuters, Sydney
    Books | 2017
    Cooper GS; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 8th edition (online update), Thomson Reuters, Sydney
    Books | 2017
    Evans C; Hasseldine J; Lymer A; Ricketts R; Sandford C, 2017, Comparative Taxation: Why Tax Systems Differ, 1, Fiscal Publications, Birmingham,
    Books | 2017
    Evans C; Woellner R; Barkoczy S; Murphy S; Pinto D, 2017, Australian Taxation Law 28th edition, 28, Oxford University Press, South Melbourne
    Books | 2017
    Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2017, Australian Taxation Law 2017, 27, Oxford University Press, South Melbourne
    Books | 2016
    Evans C; Cooper G, 2016, Australian CGT Handbook 2016-17, 8th edition, Thomson Reuters, Australia
    Books | 2016
    Woellner R; Barkoczy S; Murphy S; Evans C; Pinto D, 2016, Australian Taxation Law 2016, 26, Oxford University Press, Australia,
    Books | 2015
    Evans C; Cooper G, 2015, Australian CGT Handbook 2015-16, 7th, Thomson Reuters
    Books | 2014
    Cooper G; Evans C; Wilson K, 2014, Australian CGT Handbook 2014-15, 6, Thomson Reuters
    Books | 2014
    Evans C; Woellner ; Barkoczy S; Murphy S; Pinto D, 2014, Australian Taxation Law 2015, CCH
    Books | 2013
    Evans C; Cooper G, 2013, Australian CGT Handbook 2013-14, 5th, Thomson Reuters
    Books | 2013
    Evans C; Woellner ; Barkoczy S; Murphy S; Pinto D, 2013, Australian Taxation Law 2014
    Books | 2012
    Cooper G; Evans C, 2012, Cooper and Evans on CGT 2012-2013, 4th, Thomson Reuters, Pyrmont, N.S.W.,
    Books | 2012
    Evans C; Woellner ; Barkoczy ; Murphy S; Pinto D, 2012, Australian Taxation Law 2013, 23, CCH, Australia
    Books | 2012
    Evans CC; Woellner R; Barkoczy S; Murphy ST; Pinto D, 2012, Australian Taxation Law 2012, 22, CCH, Sydney,
    Books | 2011
    2011, The Delicate Balance: Tax, Discretion and the Rule of Law, Evans CC; Freedman J; Krever R, (eds.), IBFD, Amsterdam
    Books | 2010
    Cooper G; Evans CC, 2010, Cooper & Evans on CGT, Second, Thomson Reuters, Sydney
    Books | 2010
    Woellner R; Barkoczy S; Murphy ST; Evans CC; Pinto D, 2010, Australian Taxation Law, 20, CCH, Sydney
    Books | 2010
    2010, Australia’s Future Tax System: The Prospects after Henry, Evans CC; Krever R; Mellor P, (eds.), Thomson Reuters, Australia
    Books | 2009
    2009, Business Tax Reform in Retrospect and Prospect, Evans CC; Krever R, (ed.), Thomson Reuters, Sydney
    Books | 2008
    , 2008, Tax Administration: Safe Harbours and New Horizons, Walpole M; Evans CC, (ed.), Fiscal Publications, Birmingham, UK
    Books | 2008
    Barkoczy S; Woellner R; Murphy ST; Evans CC, 2008, Australian Taxation Law 2007, 17, CCH, Sydney
    Books | 2006
    Evans CC; Woellner R; Barkoczy S; Murphy ST, 2006, Australian Taxation Law 2006, 17th, CCH, Sydney
    Books | 2005
    Evans CC; Woellner R; Barkoczy S; Murphy ST, 2005, Australian Taxation Law 2005, 16th, CCH, Sydney
    Books | 2004
    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
    Books | 2004
    Evans CC; Tran-Nam B, 2004, The tax compliance costs of small and medium-sized businesses, Original, Atax, Faculty of Law, UNSW, Sydney
    Books | 2004
    Woellner R; Barkoczy S; Murphy ST; Evans CC, 2004, 2004 Australian Taxation Law, 14, CCH, Sydney
    Books | 2003
    Evans CC, 2003, Taxing Personal Capital Gains: Operating Cost Implications, 1, Australian Tax Research Foundation, Sydney
    Books | 2002
    Woellner R; Murphy ST; Evans CC, 2002, Australian Taxation Law 2003, 13, CCH, Sydney
    Books | 2001
    , 2001, Tax administration in the 21st Century, Walpole M; Evans CC, (ed.), Prospect Media, St Leonards, NSW
    Books | 2001
    Woellner R; Barkoczy S; Murphy ST; Evans CC, 2001, Australian Taxation Law 2001, Original, CCH Australia, Sydney
    Books | 2001
    2001, Tax Compliance Costs: a Festschrift for Cedric Sandford, Evans CC; Pope J; Hasseldine J, (eds.), Prospect Media, St Leonards, NSW
    Books | 2000
    Woellner R; Barkoczy S; Murphy ST; Evans CC, 2000, Australian Taxation Law 2000, Original, CCH Australia, North Ryde
    Books | 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
    Books | 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
    Books | 1999
    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, Australian Tax Research Foundation, Sydney
    Books | 1998
    1998, Tax administration: Facing the challenges of the future, Evans CC; Greenbaum AI, (ed.), Prospect Media, St Leonards, NSW
    Books | 1997
    Evans CC; Ritchie KA; Tran-Nam B; Walpole M, 1997, A Report into Taxpayer Costs of Compliance, AGPS, Canberra
  • Book Chapters | 2022
    Evans C; Joseph SA, 2022, 'The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place', in Innovation, Technology and Knowledge Management, pp. 39 - 60,
    Book Chapters | 2021
    Evans C; Krever R, 2021, 'Counting the costs of VAT compliance', in van Brederode R (ed.), Virtues and Fallacies of VAT: An Evaluation after 50 Years, Kluwer Law International BV, The Netherlands, pp. 125 - 150
    Book Chapters | 2021
    Schoeman A; Evans C; du Preez H, 2021, 'The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in south africa: A field experiment', in Advances in Taxation, pp. 65 - 88,
    Book Chapters | 2019
    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,
    Book Chapters | 2018
    Evans C; Joseph S-A, 2018, 'General report', in IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD., IBFD, The Netherlands, pp. 3 - 38
    Book Chapters | 2018
    Evans C, 2018, 'Australia', in Improving Tax Compliance in a Globalized World., IBFD, The Netherlands, pp. 79 - 108,
    Book Chapters | 2015
    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
    Book Chapters | 2015
    Walpole M, 2015, 'Tax Complexity: A Necessary Evil?', in Evans CC (ed.), Tax Simplification, Kluwer, Netherlands, pp. 181 - 192
    Book Chapters | 2012
    Evans CC; Collier K, 2012, 'The Delphi Technique', in Oats L (ed.), Taxation A fieldwork Research handbook, edn. 1st, Routledge, Abingdon, pp. 228 - 241
    Book Chapters | 2011
    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, IBFD, Amsterdam, pp. 121 - 148,
    Book Chapters | 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
    Book Chapters | 2010
    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
    Book Chapters | 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
    Book Chapters | 2009
    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
    Book Chapters | 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
    Book Chapters | 2008
    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
    Book Chapters | 2006
    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
    Book Chapters | 2005
    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
    Book Chapters | 2003
    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
    Book Chapters | 2001
    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
    Book Chapters | 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
    Book Chapters | 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
    Book Chapters | 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, Prospect Media, St Leonards, NSW, pp. 177 - 194
    Book Chapters | 1997
    Evans CC, 1997, 'Capital Gains Tax Changes', in Tax Catch-Ups, edn. Original, Prospect Media, St Leonards, NSW, pp. 18 - 39
    Book Chapters | 1997
    Evans CC, 1997, 'Property-The Family Home', in Commercial Law Series, edn. Original, Computer Law Services Pty, Sydney
  • Edited Books | 2018
    Evans C; Lang M; Rust A; Schuch J; Staringer C; Pistone P, (eds.), 2018, Improving tax compliance in a globalised world, IBFD, The Netherlands
    Edited Books | 2015
    Evans C; Krever R; Mellor P, (eds.), 2015, Tax Simplification, Kluwer Law International, The Netherlands
  • Journal articles | 2022

    Monageng N; Evans C; Steyn T, 2022, 'The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study', eJournal of Tax Research, 20, pp. 22 - 47, /content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2022-volume-20-number-1/2022-11-Volume20-No1-P22.pdf

    Journal articles | 2022
    Schoeman AHA; Evans CC; Du Preez H, 2022, 'To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa', Meditari Accountancy Research, 30, pp. 213 - 236,
    Journal articles | 2020
    Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, 17, pp. 134 - 167,
    Journal articles | 2020
    Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT Compliance Burden: A Cross-Country Assessment', International VAT Monitor, 2020, pp. 84 - 93
    Journal articles | 2020
    Evans C; Highfield R; Tran-Nam B; Walpole M, 2020, 'Diagnosing the VAT compliance burden: A cross-country assessment', International VAT Monitor, 31,
    Journal articles | 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, 35, pp. 143 - 170,
    Journal articles | 2020
    Zu Y; Evans C; Krever R, 2020, 'The VAT Compliance Burden in the UK: A Comparative Assessment', British Tax Review, 2020, pp. 354 - 377,
    Journal articles | 2019
    Evans C, 2019, 'The compliance costs of taxing capital gains: Implications for New Zealand', New Zealand Journal of Taxation Law and Policy, 25, pp. 381 - 408
    Journal articles | 2019
    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, 16, pp. 620 - 654
    Journal articles | 2019
    Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, 48, pp. 100 - 116,
    Journal articles | 2018
    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, 33, pp. 635 - 666
    Journal articles | 2018
    Rosid A; Evans C; Tran-Nam B, 2018, 'Perceptions of Corruption and Tax Compliance Behaviour: Policy Implications for Developing Countries', Bulletin of Indonesian Economic Studies,
    Journal articles | 2017
    Evans C; Krever R; Alm J, 2017, 'TAX AND CORRUPTION: A GLOBAL PERSPECTIVE', JOURNAL OF TAX ADMINISTRATION, 3, pp. 124 - 127,
    Journal articles | 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, 23, pp. 486 - 515
    Journal articles | 2017
    Evans C, 2017, 'The complex and critical relationship between tax and corruption', eJournal of Tax Research, 15, pp. 140 - 143
    Journal articles | 2017
    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, 28, pp. 228 - 239
    Journal articles | 2017
    Sauter T, 2017, 'A Matter of Trust [Editor's Column]', IEEE Industrial Electronics Magazine, 11, pp. 3 - 3,
    Journal articles | 2017
    Sherwood J; Evans C; Tran-Nam B, 2017, 'The Office of Tax Simplification: The Way Forward', British Tax Review, 2017, pp. 249 - 268
    Journal articles | 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, 32, pp. 283 - 316
    Journal articles | 2017
    Tjen C; Evans C, 2017, 'Causes and consequences of corruption in tax administration: An Indonesian case study', E-Journal of Tax Research, 15, pp. 243 - 261
    Journal articles | 2016
    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, 45, pp. 108 - 120,
    Journal articles | 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, 64, pp. 751 - 793
    Journal articles | 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, 14, pp. 387 - 426,
    Journal articles | 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, 35, pp. 347 - 358,
    Journal articles | 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, 31, pp. 455 - 478,
    Journal articles | 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, 13, pp. 158 - 182,
    Journal articles | 2015
    Evans C; Guglyuvatyy E, 2015, 'Administrative approaches to tax dispute resolution: Alternative perspectives from Australia and Russia', , Journal of Comparative Law, 10, pp. 365 - 383
    Journal articles | 2015
    Evans C; Joseph S, 2015, 'Tax, governance and administration: Challenges and opportunities in China, Indonesia and Thailand', Asia-Pacific Journal of Taxation, 19, pp. 44 - 64,
    Journal articles | 2015
    Evans C; Joseph S, 2015, 'The South African Tax System: Fit for Purpose?', Journal of Tax Administration, 1, pp. 26 - 56,
    Journal articles | 2015
    Evans C; Minas J; Lim Y, 2015, 'Taxing personal capital gains in Australia: An alternative way forward', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 735 - 761,
    Journal articles | 2015
    Evans C; Pinto D; Sadiq K, 2015, 'AUSTRALIA'S TAX SYSTEM: AN INSTITUTION IN DECAY?', AUSTRALIAN TAX REVIEW, 44, pp. 207 - 208,
    Journal articles | 2015
    Evans C; Pinto D; Sadiq K, 2015, 'TIME FOR ANOTHER TAX RETHINK?', AUSTRALIAN TAX REVIEW, 44, pp. 139 - 140,
    Journal articles | 2015
    Evans C, 2015, '"ONLY THE LITTLE PEOPLE PAY TAXES"', AUSTRALIAN TAX REVIEW, 44, pp. 73 - 74,
    Journal articles | 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, 12, pp. 453 - 482,
    Journal articles | 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, 29, pp. 137 - 171,
    Journal articles | 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, 29, pp. 217 - 247,
    Journal articles | 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, 20, pp. 1 - 40,
    Journal articles | 2014
    Evans C; Tran-nam B, 2014, 'Towards the development of a tax system complexity index', Fiscal Studies, 35, pp. 341 - 370,
    Journal articles | 2014
    Evans C, 2014, 'Editorial: Elephants in the room?', AUSTRALIAN TAX REVIEW, 43, pp. 203 - 203,
    Journal articles | 2014
    Wei X; Evans C, 2014, 'Towards an improved design of the Chinese general anti-avoidance rule: A comparative analysis', Bulletin for International Taxation, 68, pp. 686 - 696,
    Journal articles | 2013
    Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, 11, pp. 434 - 452
    Journal articles | 2013
    Chatalova N; Evans C, 2013, 'Too rich to rein in? The under-utilised wealth tax base', eJournal of Tax Research, 11, pp. 434 - 452,
    Journal articles | 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, 28, pp. 123 - 136,
    Journal articles | 2012
    Evans C; Walpole M, 2012, 'TAX LAW CHANGE: THE NEXT BIG WAVE', AUSTRALIAN TAX REVIEW, 41, pp. 59 - 61,
    Journal articles | 2012
    Evans C, 2012, 'A MATTER OF TRUST', AUSTRALIAN TAX REVIEW, 41, pp. 117 - 118,
    Journal articles | 2012
    Evans CC; Kerr J, 2012, 'Tax reform and 'rough justice': Is it time for simplicity to shine?', Australian Tax Forum Journal, 27, pp. 387 - 410,
    Journal articles | 2012
    Evans CC, 2012, 'Reviewing the Reviews: A Comparison of Recent Tax Reviews in Australia, The United Kingdom and New Zealand', Journal of Australian Taxation, 14, pp. 146 - 182,
    Journal articles | 2012
    Evans CC, 2012, 'Tax Governance Issues: Managing System Complexity', Economic Papers, 31, pp. 30 - 35,
    Journal articles | 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, 27, pp. 615 - 672,
    Journal articles | 2011
    Evans C, 2011, 'Editorial', AUSTRALIAN TAX REVIEW, 40, pp. 143 - 144,
    Journal articles | 2011
    Evans C, 2011, 'PLENTY OF CONSULTATION - BUT NOT MUCH PROGRESS', AUSTRALIAN TAX REVIEW, 40, pp. 67 - 68,
    Journal articles | 2011
    Evans CC, 2011, 'Reflections on the Mirrlees Review: An Australasian Perspective', Fiscal Studies, 32, pp. 375 - 393,
    Journal articles | 2011
    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, 26, pp. 719 - 735,
    Journal articles | 2010
    Evans C, 2010, 'Editorial: CHANGING TAXES FOR CHANGING TIMES', AUSTRALIAN TAX REVIEW, 39, pp. 5 - 6,
    Journal articles | 2010
    Evans C, 2010, 'Editorial: SOMETHING OLD, SOMETHING NEW, SOMETHING ...', AUSTRALIAN TAX REVIEW, 39, pp. 121 - 122,
    Journal articles | 2010
    Evans C, 2010, 'Editorial: STRONGER, FAIRER SIMPLER? BUT NOT YET', AUSTRALIAN TAX REVIEW, 39, pp. 69 - 70,
    Journal articles | 2010
    Evans CC; Krever R, 2010, 'Australian tax reform: A scorecard', Journal of International Taxation, 21, pp. 50 - 55,
    Journal articles | 2010
    Kirby D, 2010, 'The Future is Now', Social Studies of Science, 40, pp. 41 - 70,
    Journal articles | 2010
    Loo EC; Evans CC; McKerchar MA, 2010, 'Challenges in understanding compliance behaviour of taxpayers in Malaysia', Asian Journal of Business and Accounting, 3, pp. 145 - 161,
    Journal articles | 2009
    Evans C; Krever R, 2009, 'Editorial TAX REVIEWS IN AUSTRALIA: A SHORT PRIMER', AUSTRALIAN TAX REVIEW, 38, pp. 69 - 75,
    Journal articles | 2009
    Evans C, 2009, 'DISCLOSURE, DISINTEGRATION AND DISCRETION', AUSTRALIAN TAX REVIEW, 38, pp. 133 - 134,
    Journal articles | 2009
    Evans C, 2009, 'MANAGING COMPLEXITY - IT'S NOT THAT SIMPLE', AUSTRALIAN TAX REVIEW, 38, pp. 201 - 201,
    Journal articles | 2009
    Evans CC; Krever R, 2009, 'Tax reviews in Australia: A short primer', Australian Tax Review, 38, pp. 4 - 11,
    Journal articles | 2009
    Evans CC; Krever R, 2009, 'Tax reviews in Australia: Before and After Henry', British Tax Review, 2009, pp. 339 - 351
    Journal articles | 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, 7, pp. 171 - 201,
    Journal articles | 2008
    Evans C, 2008, 'A SENSE OF PERSPECTIVE', AUSTRALIAN TAX REVIEW, 37, pp. 201 - 202,
    Journal articles | 2008
    Evans C, 2008, 'THE NEW LABOR GOVERNMENT AND TAXATION: BUSINESS AS USUAL?', AUSTRALIAN TAX REVIEW, 37, pp. 5 - 6,
    Journal articles | 2008
    Evans CC, 2008, 'Yearning for Earnout Certainty', The Tax Specialist, 11, pp. 294 - 308,
    Journal articles | 2008
    Walpole M; Evans CC, 2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, 2008, pp. 205 - 227
    Journal articles | 2007
    Andrew B; Evans CC; Tran-Nam B, 2007, 'Effective Marginal Tax Rates and Work Disincentives', Australian Tax Forum Journal, 22, pp. 117 - 135,
    Journal articles | 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, 22, pp. 15 - 47,
    Journal articles | 2007
    Evans CC, 2007, 'Alive and Thriving - The Revised Regime for CGT Small Business Concession', The Tax Specialist, 10, pp. 173 - 185,
    Journal articles | 2007
    Evans CC, 2007, 'Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions', Hong Kong Law Journal, 37, pp. 103 - 135,
    Journal articles | 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, 5, pp. 105 - 134,
    Journal articles | 2006
    Evans C, 2006, 'IT COULD BE A WHOLE LOT WORSE', AUSTRALIAN TAX REVIEW, 35, pp. 229 - 230,
    Journal articles | 2006
    Evans C, 2006, 'IT STILL COMES DOWN TO SMELL', AUSTRALIAN TAX REVIEW, 35, pp. 5 - 6,
    Journal articles | 2006
    Evans C, 2006, 'TAX CUTS ARE NOT TAX REFORM', AUSTRALIAN TAX REVIEW, 35, pp. 89 - 90,
    Journal articles | 2006
    Evans C, 2006, 'THE CITYLINK TO TAXPAYERS' HEAVEN', AUSTRALIAN TAX REVIEW, 35, pp. 161 - 162,
    Journal articles | 2006
    Evans CC; Andrew B, 2006, 'Reform of the Australian Personal Tax System', Asia Pacific Journal of Taxation, 9, pp. 46 - 55
    Journal articles | 2006
    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, 21, pp. 441 - 464,
    Journal articles | 2005
    Evans C, 2005, 'Editorial PROMOTERS IN THE FIRING LINE: COLLATERAL DAMAGE FOR ADVISORS?', AUSTRALIAN TAX REVIEW, 34, pp. 129 - 130,
    Journal articles | 2005
    Evans C, 2005, 'SOME LIGHT SUMMER READING', AUSTRALIAN TAX REVIEW, 34, pp. 5 - 6,
    Journal articles | 2005
    Evans CC; Carlon SA; Massey D, 2005, 'Record Keeping Practices and Tax Compliance of SMEs', E - Journal of Tax Research, 3, pp. 288 - 334,
    Journal articles | 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, Sept 2005
    Journal articles | 2005
    Evans CC, 2005, 'CGT - Mature Adult or Unruly Adolescent', Australian Tax Forum Journal, 20, pp. 291 - 324,
    Journal articles | 2004
    Evans CC, 2004, 'Cedric Sanford (1924 – 2004) – Gentleman and Scholar', Australian Tax Forum: a journal of taxation policy, law and reform, 19, pp. 103 - 106,
    Journal articles | 2004
    Evans CC, 2004, 'Diminishing Returns: The case for reduced annual filing for personal income taxpayers in Australia', Australian Tax Review, 33, pp. 168 - 181
    Journal articles | 2004
    Evans CC, 2004, 'Taxing personal capital gains in Australia: causes of complexity and proposals for reform', Australian Tax Forum Journal, 19, pp. 371 - 432,
    Journal articles | 2003
    Evans CC; Wallace MJ, 2003, 'Capital Gains Taxation in Australia: Recent Developments Affecting the Corporate Sector', Bulletin for International Taxation, 57, pp. 358 - 367
    Journal articles | 2003
    Evans CC, 2003, 'Studying the Studies: An overview of recent research into taxation operating costs', E - Journal of Tax Research, 1, pp. 64 - 92,
    Journal articles | 2002
    Evans CC; Tran-Nam B; Jordan B, 2002, 'Assessing the Potential Compliance Costs/Benefits of the Tax Value Method', Australian Tax Forum Journal, 17, pp. 31 - 58,
    Journal articles | 2002
    Evans CC, 2002, 'Taxing capital gains: one step forwards or two steps back?', Journal of Australian Taxation, 5, pp. 114 - 135,
    Journal articles | 2002
    Tran-Nam B; Evans CC, 2002, 'The Impact of Cedric Sandford on the Discipline of Tax Compliance Costs', Australian Tax Forum Journal, 17, pp. 387 - 403,
    Journal articles | 2001
    Evans CC, 2001, 'The operating costs of taxation: a review of the research', Economic Affairs: the journal of the Institute of Economic Affairs, 21, pp. 5 - 9,
    Journal articles | 2000
    Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, 5, pp. 1 - 7
    Journal articles | 2000
    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, 23, pp. 299 - 308,
    Journal articles | 2000
    Evans CC, 2000, 'The New Regime: CGT after Ralph', The Tax Specialist, 3, pp. 313 - 331,
    Journal articles | 2000
    Evans CC, 2000, 'The Operating Costs of Taxing Capital Gains: A Conspectus', Bulletin for International Taxation, 54, pp. 357 - 365
    Journal articles | 2000
    Tran-Nam B; Evans CC; Ritchie KA; Walpole M, 2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, 53, pp. 229 - 252
    Journal articles | 1999
    Evans CC; Sandford C, 1999, 'Capital Gains Tax - The Unprincipled Tax', British Tax Review Journal, 1999, pp. 387 - 405
    Journal articles | 1999
    Walpole M; Evans CC; Ritchie KA; Tran-Nam B, 1999, 'Taxation Compliance Costs: Some Lessons From Down-Under', British Tax Review Journal, 1999, pp. 244 - 271
    Journal articles | 1997
    Evans CC; Walpole M, 1997, 'The Hidden Costs of a GST: An International Perspective', Policy, 12, pp. 3 - 10,
    Journal articles | 1996
    Evans CC; Walpole M, 1996, 'Compliance costs and taxation impact statements', Australian Tax Forum Journal, 13, pp. 227 - 275,
    Journal articles | 1980
    Edwards TK, 1980, 'THE DELICATE BALANCE', Southern Medical Journal, 73, pp. 1430 - 1432,
  • Working Papers | 2018
    Brown R; Lim Y; Evans C, 2018, ‘The impact of a change in a full dividend imputation system on corporate tax avoidance’,
  • Conference Papers | 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', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020
    Reports | 2019
    Evans C, 2019, The compliance costs of taxing capital gains, New Zealand Treasury, Wellington
    Reports | 2019
    Highfield R; Evans C; Tran-Nam B; Walpole M, 2019, Diagnosing the VAT compliance burden: A cross country comparison, UNSW, Sydney,
    Conference Papers | 2019
    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
    Conference Papers | 2017
    Rosid A; Evans C; Tran-Nam B, 2017, 'Perceptions of corruption and tax compliance: Policy implications for developing countries', Sydney, Australia, presented at Tax and Corruption Symposium, Sydney, Australia, 12 April 2017 - 13 April 2017
    Conference Papers | 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
    Conference Papers | 2016
    Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 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
    Conference Papers | 2016
    Lim Y; Minas J; Evans C, 2016, 'Alternatives to the 50 per cent CGT discount', Sydney, presented at Australasian Tax Teachers Association conference, Sydney, 20 January 2016 - 22 January 2016
    Conference Papers | 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
    Conference Papers | 2015
    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
    Conference Papers | 2012
    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
    Conference Presentations | 2012
    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
    Curatorial Outputs | 2012
    Preston M, 2012, The future is known, exhibited at: Firstdraft DEPOT; Sydney, Australia, The future is known,
    Theses / Dissertations | 2003
    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
    Creative Works (non-textual) | 1998
    Bassett B, 1998, Delicate ballance
    Conference Proceedings (Editor of) | 1998
    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
    Conference Proceedings (Editor of) | 1997
    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
    Preprints |
    Lignier P; Evans C; Tran-Nam B, Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector,
    Preprints |
    McKerchar MA; Evans CC, Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities,
    Preprints |
    Rosid A; Evans CC; Tran-Nam B, Perceptions of Corruption and Tax Non-Compliance Behaviour: Policy Implications for Developing Countries,
    Preprints |
    Schoeman AAH; Evans CC; du Preez H, To Register or not to Register for Value-Added Tax? How Tax Rate Changes Can Influence the Decisions of Small Businesses in South Africa, ,
  • Media | 2020
    Brown R; Evans C; Lim Y, 2020, The impact of full franking 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,