Australian School of Business > Schools

Chris Evans

Chris Evans - Australian School of Business 

PhD, UNSW

PGCE, Leeds

MA, Leicester

BSc (Hons), London

Professor

Phone:

+61 2 93859546 

Fax:

 

Room:

626 

Address:

ASB Building

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.

 

Publications

(Since 2000)

Books

 

  • Sandford, C., Evans, C., Lymer, A., & Ricketts, R. (in press). Why Tax Systems Differ (2nd edition). Birmingham, UK: Fiscal Publications.
  • Woellner, R., Barkoczy, S., Murphy, S., Evans, C., & Pinto, D. (2013). Australian Taxation Law (currently in 23rd edition; also joint author of 10th –22nd editions in each of the years 2000 to 2012). Sydney, Australia: CCH.
  • Cooper, G., & Evans, C. (2012). Cooper and Evans on CGT (4th edition, also joint author of 1st to 3rd editions, 2009, 2010, 2011). Sydney, Australia: Thomson Reuters.
  • Evans, C., Freedman, J., & Krever, R. (Eds.). (2011). The Delicate Balance: Tax, Discretion and the Rule of Law. Amsterdam, Netherlands: IBFD.
  • Evans, C., Krever, R., & Mellor, P. (Eds.). (2010). Australia’s Future Tax System: The Prospects after Henry. Sydney, Australia: Thomson Reuters.
  • Evans, C., & Krever, R. (Eds.). (2009). Business Tax Reform in Retrospect and Prospect. Sydney, Australia: Thomson Reuters.
  • Walpole, M. & Evans, C. (Eds.). (2008). Tax Administration: Safe Harbours and New Horizons. Birmingham, UK: Fiscal Publications.
  • Evans, C. (Ed.). (2003). Taxing Personal Capital Gains: Operating Cost Implications. Sydney, Australa: Australian Tax Research Foundation.
  • Evans, C., Pope, J., & Hasseldine, J. (Eds.). (2001). Taxation Compliance Costs: A Festschrift for Cedric Sandford. Sydney, Australia: Prospect Publishing.
  • Evans, C., & Walpole, M. (Eds.). (2001). Tax Administration in the Third Millennium. Sydney, Australia: Prospect Publishing.

  

Research reports

 

  • Evans, C., Tran-Nam, B., & Zakowska, H. (2012). Standard Business Reporting: Short Term Pain for Long Term Gain. Melbourne: CPA Australia.
  • Evans, C., & Tran-Nam, B. (2010). Pre-Filling Tax Returns: The Australian Experience. Canada: Fraser Institute.
  • Evans, C., Carlon, S., & Massey, D. (2005). An Analysis of the Impact of Record Keeping Systems and Practices on the Problems of Tax Compliance for the Small Business Sector. Melbourne: CPA Australia.
  • Evans, C., Tran-Nam, B., & Cooper, G. (2005). CGT Small Business Concessions – Evaluation of Compliance and Administrative Costs. Canberra: Board of Taxation.
  • Evans, C., Tran-Nam, B., Payne, G., & Massey, D. 2004. Non-Commercial Losses – Evaluation of Compliance and Administrative Costs. Canberra: Board of Taxation.
  • Evans, C., & Tran-Nam, B. (2004). The Tax Compliance Costs of Small and Medium Sized Businesses in New Zealand. Wellington, New Zealand: Inland Revenue Department Policy Division.
  • Evans, C., & Tran-Nam, B. (2002). Evaluating the Compliance Costs and Benefits of the Tax Value Method. Canberra: Board of Taxation.

  

Chapters in books

 

  • Evans, C., & Collier, K. (2012). The Delphi Technique. In L. Oats (Ed.), Taxation: A Fieldwork Research Handbook (pp. 228-241). London, UK: Routledge.
  • Evans, C., & Walpole, M. (2011). The Delicate Balance: Revenue Authority Discretions and the Rule of Law in Australia. In C. Evans, J. Freedman & R. Krever (Eds.), The Delicate Balance: Tax, Discretion and the Rule of Law (pp. 121-138). Amsterdam, Netherlands: IBFD.
  • Evans, C., & Tran-Nam, B. (2011). Prefilled Personal Income Tax Returns: Australia. In F. Vaillancourt (Ed.), Prefilled Personal Tax Returns: A Comparative Analysis of Australia,  Belgium, California, Quebec and Spain (pp. 9-30). Vancouver: Fraser Institute.
  • Evans, C., & Tran-Nam, B. (2010). Controlling Tax Complexity: Rhetoric or Reality. In C. Evans, R. Krever & P. Mellor (Eds.), Australia’s Future Tax System: The Prospects After Henry (pp. 439-463). Sydney, Australia: Thomson Reuters.
  • Evans, C. (2010). Taxation in the UK: A Commentary. In S. Adam, T. Besley, R. Blundel, S. Bond, R. Chote, M. Gammie. P. Johnson, G. Myles & J. Poterba (Eds.), Dimensions of Tax Design: The Mirrlees Review (pp. 78-89). Institute for Fiscal Studies, London: Oxford University Press.
  • Evans, C. (2009). Containing Tax Avoidance: Anti-Avoidance Strategies. In J. Head & R. Krever (Eds.), Tax Reform in the 21st Century (pp. 529-560). Amsterdam, Netherlands: Kluwer Law International.
  • Evans, C., & Krever, R. (2009). Tax Reviews: A Short Primer. In C. Evans & R. Krever (Eds.), Business Tax Reform in Retrospect and Prospect (pp. 3-13). Sydney, Australia: Thomson Reuters.
  • Evans, C. (2008). The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules. In J. Freedman (Ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (pp. 37-46). Centre for Business Taxation: Oxford University.
  • Evans, C. (2008). Taxation compliance and administrative costs: an overview. In M. Lang, C. Obermair, J. Schuch, C. Staringer & P. Weninger (Eds.), Tax compliance costs for companies in an enlarged European Community (pp. 447-468). Vienna and Kluwer Law International, London: Linde Verlag.
  • Evans, C. (2006). Ten million reasons for personal tax reform in Australia. In M. McKerchar & M. Walpole (Eds.), Further Global Challenges in Tax Administration (pp. 377-394). Birmingham, UK: Fiscal Publications.
  • Evans, C. (2005). Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia. In R. Fisher & M. Walpole (Eds.), Global Challenges in Tax Administration (pp. 208-220). Birmingham, UK: Fiscal Publications.
  • Evans, C., & Coleman, C (2003). Tax Compliance issues for small business in Australia. In N. Warren (Ed.), Taxing Small Business: Developing Good Tax Policies for SMEs (pp. 147-181). Sydney, Australia: Australian Tax Research Foundation.
  • Evans, C. (2002). Continuous CGT planning. In Taxation Institute of Australia Western Australia Convention Papers (pp. 21-38). Sydney, Australia: TIA.
  • Evans, C., & Tran-Nam, B. (2001). The compliance and administrative costs of the TVM: what are the implications? In Y. Grbich & N. Warren (Eds.), Tax Value Method (pp. 175-196). Sydney, Australia: Australian Tax Research Foundation.
  • Evans, C. (2001). The operating costs of taxing capital gains: a conspectus. In C. Evans, J. Pope & J. Hasseldine (Eds.), Taxation Compliance Costs: A Festschrift for Cedric Sandford (pp. 159-177). Sydney, Australia: Prospect Publishing.
  • Evans, C., Pope, J., & Hasseldine, J. (2001). State of the art and future directions. In C. Evans & J. Pope & J. Hasseldine (Eds.), Taxation Compliance Costs: A Festschrift for Cedric Sandford (pp. 409-417). Sydney, Australia: Prospect Publishing.
  • Evans, C., & Macmullen, P. (2001). Distance education in the ATAX national classroom - an Australian case study. In J. Meade (Ed.), Methods, Topics and Issues in Tax Education: A Year 2001 Perspective (pp. 113-126). New York, NY: American Accounting Association.

 

Refereed papers

 

  • Wallace, M., Hart, G., & Evans, C. (in press). Wrestling with the "terrible twins" and other heroic endeavours: the contribution of Mr Justice Hill to jurisprudence in the area of Australia’s Capital Gains Tax provisions. Australian Tax Forum.
  • Evans, C. (in press, accepted for publication 2012). Reviewing the reviews: A comparison of recent tax reviews in Australia, the United Kingdom and New Zealand. Journal of Australian Taxation.
  • Lignier, P & Evans, C. (2012). The rise and rise of tax compliance costs for the small business sector in Australia. Australian Tax Forum27(3), 615-672.
  • Evans, C., Kerr, J. (2012). Tax reform and rough justice: Is it time for simplicity to shine? Australian Tax Forum27(2), 385-408.
  • Evans, C. (2012). Tax governance issues: Managing system complexity. Economic Papers31(1), 30-35.
  • Tran-Nam, B & Evans, C. (2011). Tax policy simplification: An evaluation of the proposal for a standard deduction for work-related deductions. Australian Tax Forum26(4), 719-735.
    Evans, C. (2011) Reflections on the Mirrlees Review: An Australasian perspective. Fiscal Studies32(3), 375-393.
  • Loo, E. C., Evans, C., & McKerchar, M. (2010). Challenges in understanding compliance behaviour of taxpayers in Malaysia. Asian Journal of Business and Accounting3(2), 145-161.
  • Evans, C., & Tran-Nam, B. (2010). Managing tax system complexity: Building bridges through pre-filled tax returns. Australian Tax Forum25(2), 245-274.
  • Evans, C., & Krever, R. (2010). Australian tax reform: A scorecard. Journal of International Taxation21(2), 50-55.
  • McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities. eJournal of Tax Research7(2) 171-201.
  • Evans, C., & Krever, R. (2009). Tax Reviews in Australia: Before and after Henry. British Tax Review, (4), 339-351.
    Evans, C. (2008). Yearning for earnout certainty. The Tax Specialist11(5), 294-308.
  • Walpole, M., & Evans, C. (2008). Whitehall to Wagga Wagga: the legacy of UK taxation law in Australia. British Tax Review, (3), 205-227.
  • Andrew, B., Evans, C., & Tran-Nam, B. (2007). The contribution of effective marginal tax rates to work disincentives. Australian Tax Forum22(3), 117-135.
  • Evans, C., Tran-Nam, B., & Andrew, B. (2007). Towards systemic reform of the Australian personal income tax: developing a sustainable model for the future. Australian Tax Forum22(2), 15-47
  • Evans, C. (2007). Barriers to avoidance: recent legislative and judicial developments in common law jurisdictions. Hong Kong Law Journal, 37(1), 103-136.
  • Evans, C. (2007). Unravelling the mysteries of the oracle: using the Delphi methodology to inform the personal tax reform debate in Australia. eJournal of Tax Research, 5(1), 105-134.
  • Evans, C. (2007). Alive and thriving – the revised regime for CGT small business concessions. The Tax Specialist10(4), 172-185.
  • Andrew, B., & Evans, C. (2006). Reform of the Australian personal tax system. Asia Pacific Journal of Taxation9(3, Autumn), 46-55.
  • Tran-Nam, B., Addison, G., Andrew, B., Evans, C., & Drum, P. (2006). Personal income tax reform in Australia: the way forward. Australian Tax Forum21(3), 441-463.
  • Evans, C., Carlon, S., & Massey, D. (2005). Record keeping practices and tax compliance of SMEs. eJournal of Tax Research3(2), 288-334.
  • Evans, C. (2005). CGT – mature adult or unruly adolescent. Australian Tax Forum20(2), 291-323
  • Evans, C. (2004). Taxing personal capital gains in Australia: causes of complexity and proposals for reform. Australian Tax Forum19(3), 371-432.
  • Evans, C. (2004). Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia. Australian Tax Review33(3), 168-181.
  • Evans, C. (2003). Studying the studies: an overview of recent research into taxation operating costs. e-Journal of Tax Research1(1), 64-92.
  • Evans, C., & Wallace, M. (2003). Capital Gains Tax in Australia: recent developments affecting the corporate sector. Bulletin for International Fiscal Documentation57(8:9), 358-367.
  • Tran-Nam, B., & Evans, C. (2002). The impact of Cedric Sandford on the discipline of tax compliance costs. Australian Tax Forum, 17(4) 389-406.
  • Evans, C., Tran-Nam, B., & Jordan, B. (2002). Assessing the potential compliance costs/benefits of the Tax Value Method. Australian Tax Forum, 17(1), 33-58.
  • Evans, C. (2002). Taxing Capital Gains: one step forwards or two steps back? Journal of Australian Taxation, 5(1), 114-135.
  • 2001, "The operating costs of taxation: a review of the research", Journal of the Institute of Economic Affairs Vol 21 No 2, pp 5-9
  • Evans, C. (2000). Curing affluenza? A critique of recent changes to the taxation of Capital Gains in Australia. UNSW Law Journal, 23(2), 299-308.
  • Evans, C., Ritchie, K., Tran-Nam, B., & Walpole, M. (2000). Tax compliance costs: research methodology and empirical evidence from Australia. National Tax Journal, (2), 229-252
  • Evans, C. (2000). The operating costs of taxing capital gains: a conspectus. Bulletin for International Fiscal Documentation54(7), 357-365.

 

Other papers and articles

 

  • Evans, C. (2013). Wealth taxes: problems and practice around the world. Briefing Paper,  Birmingham, UK: University Centre on Household Assets and Savings Management, (April).
  • Evans, C., & Cooper, G. (2013). Foreigners don’t vote: the removal of the CGT discount for non-residents. inTAX, (April).
  • Evans, C. (2012). A matter of trust. [Editorial]. Australian Tax Review41(3).
  • Evans, C. (2012). Tax law changes – the next big wave. [Editorial]. Australian Tax Review, Vol 41(2).
  • Evans, C., & Lignier, P. (2012). The rise and rise of tax compliance costs for the small business sector. Weekly Tax Bulletin, (15, 13 April).
  • Evans, C. (2011). Henry begins to take effect – or does it? [Editorial]. Australian Tax Review40(3).
  • Evans, C. (2011). Plenty of consultation, but not much progress. [Editorial]. Australian Tax Review, 40(2)
  • Evans, C., & Krever, R. (2010). Australia’s Future Tax System. British Tax Review, (4).
  • Evans, C. (2010). Something old, something new, something borrowed... [Editorial]. Australian Tax Review, 39(3).
  • Evans, C. (2010). Stronger, fairer, simpler? But not yet. [Editorial]. Australian Tax Review39(2).
  • Evans, C. (2010). Changing taxes for changing times. [Editorial]. Australian Tax Review39(1).
  • Evans, C. (2009). Managing complexity – it’s not that simple. [Editorial]. Australian Tax Review, 38(4).
  • Evans, C. (2009). Disclosure, disintegration and discretion. [Editorial]. Australian Tax Review, 38(3)
  • Evans, C., & Krever, R. (2009). Tax reviews in Australia: A short primer. [Editorial]. Australian Tax Review, 38(2).
  • Evans, C., & Krever, R. (2009). An opportunity presents: tax reform in Australia is overdue. Weekly Tax Bulletin, (15, 17 April).
  • Evans, C. (2009). Taxing times in the global meltdown. [Editorial]. Australian Tax Review, 38(1).
  • Evans, C. (2008). A sense of perspective. [Editorial]. Australian Tax Review37(4).
  • Evans, C. (2008). Climate ripe for tax change. [Editorial]. Australian Tax Review37(3).
  • Evans, C. (2008). Benefits of 2020 vision. [Editorial]. Australian Tax Review, 37(2)
  • Evans, C. (2008). Tax administrative and compliance costs. Entry in the New Oxford Companion to Law, Oxford University Press, (pp. 1153).
  • Evans, C. (2008). The new Labor Government and taxation: business as usual? [Editorial]. Australian Tax Review37(1).
  • Evans, C. (2007). Nuclear deterrents, snipers, shotguns and more. [Editorial]. Australian Tax Review36(3).
  • Evans, C. (2007). Judicial barriers to tax avoidance in common law jurisdictions. [Editorial]. Australian Tax Review36(2).
  • Evans, C. (2006). It could be a whole lot worse. [Editorial]. Australian Tax Review35(4).
  • Evans, C. (2006). The Citylink to taxpayers’ heaven. [Editorial]. Australian Tax Review35(3).
  • Evans, C. (2006). Tax cuts are not tax reform. [Editorial]. Australian Tax Review35(2).
  • Evans, C. (2006). It still comes down to smell. [Editorial]. Australian Tax Review, 35(1)
  • Evans, C. (2005). Avoiding the issue: countering the termites in the Australian tax system. Australian Review of Public Affairs (September). Sydney, Australia: Sydney University.
  • Evans, C. (2005). Some steps in the right direction. [Editorial]. Australian Tax Review34(2).
  • Evans, C. (2005). Some light summer reading. [Editorial]. Australian Tax Review34(1).
  • Evans, C. (2004). Cedric Sandford – gentleman and scholar. [obituary in Current Notes]. British Tax Review, (2, and also separate obituaries in The Guardian 16 April 2004 and in Australian Tax Forum 2004).
  • Evans, C. (2002). Beware the hidden traps of CGT. CCH CGT Planning News, (13, March), 7 pages.
  • Evans, C. (2001). Small Business CGT Concessions – A Little Ray of Sunshine. Taxation in Australia (Blue Journal), 36(2 August 2001), 99-106.
  • Evans, C. (2001). CGT Planning is for Life, not just for the Year End. CCH CGT Planning News, (10, June), 13 pages.
  • Evans, C., & Lavermicocca, C. (2001). It’s All in the Timing. CCH CGT Planning News, (9, March), 8 pages.
  • Evans, C., & Spicer, C. (2000). CGT Implications of Instalment Receipts, Instalment Warrants and Share Buy-Backs. CCH CGT Planning News, (8, 11 December), 11 pages.
  • Evans, C. (2000). Depreciables: Appreciating the Problem. CCH CGT Planning News, (7, 7 September) 11 pages.
  • Evans, C. (2000). The New Regime: CGT after Ralph. The Tax Specialist6(3, 6 June), 19 pages.
  • Evans, C. (2000). Planning for the CGT Discount and the Small Business Concessions: a Case Study Approach. CCH CGT Planning News, (6, 9 June), 12 pages.
  • Evans, C., & Walpole, M. (2000). Keeping the GST out of the CGT. CCH CGT Planning News, (5, 23 March), 7 pages.

 

Conferences

 

  • Evans, C., & Lignier, P. (2012). The rise and rise of tax compliance costs for the small business sector in Australia. 105th Annual Conference on Taxation, National Tax Association, Providence, Rhode Island, November.
  • Evans, C., Hasseldine, J., Hansford, A., Lignier, P., Smulders, S., & Vaillancourt, F. (2012). A comparative analysis of tax compliance costs and the role of special concessions and regimes for small businesses in Australia, Canada, South Africa and the United Kingdom. 105th Annual Conference on Taxation, National Tax Association, Providence, Rhode Island, November.
  • Evans, C. (2012). Settlements and the exercise of discretion: the case of Australia. HMRC and the Taxpayer Conference, Cambridge, Institute for Fiscal Studies, September.
  • Evans, C., Hasseldine, J., Hansford, A., Lignier, P., Smulders, S., & Vaillancourt, F. (2012). The world is not so different after all: small business tax compliance and concessions – a comparative analysis of Australia, Canada, South Africa and the United Kingdom. Tax Research Network Conference, Roehampton, London, September.
  • Evans, C. (2012). A comparative analysis of tax compliance costs and the role of special concessions and regimes for small businesses in Australia, Canada, South Africa and the United Kingdom. Staff Research Seminar, Treasury, Canberra, June.
  • Evans, C., Zakowska, H., & Tran-Nam, B. (2012). A study of Standard Business Reporting and its impact upon the tax reporting burden. Atax 10th International Tax Administration Conference held in Sydney, April.
  • Evans, C., & Lignier, P. (2012). The rise and rise of tax compliance costs for the small business sector in Australia. Atax 10th International Tax Administration Conference held in Sydney, April.
  • Evans, C. (2012). The role of reviews in the policy-making process. Conference on Processes and Governance in Tax Policy-Making held at the Centre for Business Taxation, Said Business School, Oxford University, March.
  • Evans, C. (2012). Reviewing the Reviews: A comparison of recent tax reviews in Australia, the United Kingdom and New Zealand. Staff Research Seminar held at the Department of Taxation, University of Pretoria, February.
  • Evans, C. (2011). Reviewing the Reviews: A comparison of recent tax reviews in Australia, the United Kingdom and New Zealand. Tax Reform; Results and Prospects Conference held in Canberra, December.
  • Evans, C. (2011). The Australian experience with the general anti-avoidance rules. Asia-Oceania Tax Consultants Association held in Bali, November.
  • Evans, C. (2011). A funny thing happened on the way to the Forum: A comparison of recent tax reviews in Australia, the United Kingdom and New Zealand. Challis Tax Discussion Group, Sydney, September.
  • Evans, C. (2010), Pre-filling tax returns; The Australian experience. National Tax Association Conference, Chicago, November.
  • Evans, C. (2010). Assessing and addressing tax system complexity. Staff Research Seminar, Centre for Business Taxation, Said Business School, Oxford University, November.
  • Evans, C., & Walpole, M. (2010). The delicate balance: Revenue authority discretions and the rule of law in Australia. Joint Oxford University/UNSW/Monash Colloquium, Prato, Italy, September.
  • Evans, C. (2010). Capital and wealth taxation. Capital taxation of personal and household assets: policy issues and research needs. Centre on Household Assets and Savings Management, Birmingham Business School, Birmingham University, July.
  • Evans, C. (2010). Controlling tax complexity: Rhetoric or reality? Australia’s Future Tax System: A Post-Henry Review, Sydney, June
  • Evans, C. (2010). Managing tax system complexity: Building bridges through pre-filled tax returns. Atax 9th International Tax Administration Conference (Building Bridges), Sydney, April.
  • Evans, C. (2009). Taxpayer compliance in developing countries: challenges and constraints. South Africa Institute of Tax Practitioners National Conference, Johannesburg, September.
  • Evans, C. (2009). Living with capital gains (and losses): topical issues. TIA WA State Convention, Margaret River, August.
  • Evans, C. (2009). A citizen-centred tax and transfer system (complexity and compliance). Australia’s Future Tax and Transfer Policy Conference, Melbourne Institute, Melbourne, June.
  • Evans, C. (2009). CGT update – tips, traps and opportunities. NIA Public Practice Symposium, Sydney, May.
  • Evans, C. (2009). Taxation of assets and asset income. National Tax Reform Symposium, Canberra, February.
  • Evans, C. (2009). Business tax reform in retrospect and prospect. Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney, February.
  • Evans, C. (2008). Improving taxpayer compliance in Nigeria: strategies and challenges for policy makers and revenue authorities. Keynote address at the Nigerian International Tax Conference "Emerging trends in tax administration as a tool for national development, Ajuba, October.
  • Evans, C. (2008). Containing tax avoidance: anti-avoidance strategies. Conference in honour of Richard Musgrave, Sydney, June.
  • Evans, C. (2008). Yearning for earn-out certainty: A comparative analysis of Taxation Ruling TR 2007/D10. ATTA Conference, Hobart, January.
  • Evans, C. (2007). Whitehall to Wagga Wagga: the legacy of UK taxation law. Presented by M. Walpole at the Hong Kong University, December.
  • Evans, C. (2007). The battle continues: recent Australian experience with statutory avoidance and disclosure rules. Summer Conference of the Centre for Business Taxation, Oxford University: Corporation Tax: breaking down the boundaries, June.
  • Evans, C. (2007). Small business CGT changes after the Budget. TIA 22nd National Convention: Tackling Tax, Hobart (plenary speaker), March.
  • Evans, C. (2007). Unravelling the mysteries of the Oracle: the voice of the experts. ATTA Conference, Brisbane, January.
  • Evans, C. (2006). Barriers to avoidance: recent legislative and judicial developments in common law jurisdictions. Hong Kong University Peter Willoughby Memorial Lecture, November.
  • Evans, C. (2006). Taxation compliance and administrative costs: an overview. London Metropolitan University Norman Stang Memorial Lecture, October.
  • Evans, C. (2006). Counting the costs of taxation: an exploration of recent developments. London School of Economics Capital Markets seminar series, October.
  • Evans, C. (2006). Consulting the oracle: using the Delphi methodology to inform the personal tax reform debate. Tax Research Network Conference, Southampton University, September.
  • Evans, C. (2006). Taxation compliance and administrative costs: an overview of the research. EU Jean Monnet Conference, Vienna, July.
  • Evans, C. (2006). Making regulation work for small business: tax compliance cost issues. International Council for Small Businesses Conference, Melbourne, June.
  • Evans, C. (2006). Ten million reasons for personal tax reform in Australia. 7th International Tax Administration Conference, Atax, Sydney, April.
  • Evans, C. (2006). Wrestling with the ‘terrible twins’ and other heroic endeavours: the contribution of Mr Justice Hill to jurisprudence in the area of Australia’s capital gains tax provisions. ATTA Conference, Melbourne, January.
  • Evans, C. (2005). Division 152 Small Business CGT concessions. TIA Tasmanian State Convention, St Helen’s, October.
  • Evans, C. (2005). Tax reform – the big picture. Wentworth Liberal Association, Sydney, September.
  • Evans, C. (2005). CGT: mature adult or unruly adolescent. TIA 20th National Convention: Tax Unmasked, Perth (opening plenary speaker), March.
  • Evans, C. (2005). The importance of operating costs analysis in tax system design and implementation. 59th International Atlantic Economic Conference, London, March.
  • Evans, C. (2005). The role of the PhD supervisor. ATTA, Wellington, January.
  • Evans, C. (2004). A CGT Survival Guide. Three hour seminar presented to Taxation Institute of Australia members in Perth (TIA WA 15 June), Adelaide (TIA SA 21 June) and Brisbane (TIA Queensland 17 September).
  • Evans, C. (2004). Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia. Atax Sixth International Tax Administration Conference, Sydney, April.
  • Evans, C. (2004). Taxing personal capital gains in Australia: causes of complexity and proposals for reform. ATTA, Adelaide, January.
  • Evans, C. (2003). Tax Compliance Issues for Small Business in Australia. Small Business Tax Symposium, Atax, Sydney, August.
  • Evans, C. (2003). CGT Small Business Concessions: Planning and Pitfalls. Taxation Essentials for Commercial Lawyers Conference, UNSW Faculty of Law CLE, Sydney, May.
  • Evans, C. (2002). Continuous CGT Planning. Paper presented to Taxation Institute of Australia (WA Annual Convention), 24 May.
  • Evans, C. (2001). Taxing Capital Gains in Australia: One Step Forwards or Two Steps Back? CGT Masterclass, ATAX, Sydney, August.  (Also presented at Nottingham University, UK, Tax Research Conference, September).
  • Evans, C. (2001). The Compliance and Administrative Costs of the TVM: What Are The Implications? Tax Value Method Consultative Conference, Board of Taxation, Sydney, July.
  • Evans, C. (2001). A Little Ray of Sunshine; the CGT Small Business Concessions. Paper presented to Taxation Institute of Australia (SA Annual Convention), 3 May.
  • Evans, C. (2001). Small Business – Big Relief. Paper presented to Taxation Institute of Australia (WA Division), February.
  • Evans, C. (2000). Capital Gains Tax – Small Business Relief. Paper presented to Taxation Institute of Australia (SA), October.
  • Evans, C. (2000). Principal organiser and session chair of Fourth International Taxation Administration Conference held in Sydney, April (and also Second and Third Conferences in 1996 and 1998).
  • Evans, C. (2000). Organiser of International Tax Compliance Costs Symposium, Sydney, April 2000 (raised funds in excess of $75,000 from international sponsors).
  • Evans, C. (2000). The CGT Implications of Ralph. Paper presented to Taxation Institute of Australia (WA Division), February.
  • Evans, C. (2000). CGT After Ralph – The New Regime. Paper presented to Taxation Institute of Australia (Queensland Division), January.

 

Awards and achievements

 

  • Extraordinary Professor, University of Pretoria, January 2013 onwards.
  • International Fellow of the Exeter-Institute for Fiscal Studies Tax Administration Research Centre, Exeter University December 2012 onwards.
  • Inaugural Chair, Asia-Pacific Branch of the Chartered Institute of Taxation (UK), 2011 onwards
  • International Research Fellow, Oxford University (Centre for Business Taxation) 2006 onwards
  • International Research Fellow, Institute for Fiscal Studies, UK 2006 to 2010 
  • Senior Fellow, Taxation Law and Policy Research Institute, Monash University, 2008 onwards
  • Member of Mirrlees Committee (Reform of UK Tax System), 2006 to 2010
  • Member of HMRC Comparative Tax Administration Panel (UK), 2008 to 2010
  • Chairman, Asia-Pacific Branch of the Chartered Institute of Tax (UK) 2011 onwards
  • Chairman, Australasian Branch of the Chartered Institute of Tax (UK) 2007 to 2010
  • Australasian Tax Teachers Association (ATTA) Medal January 2007 for "outstanding contribution to the teaching of taxation law and policy"
  • UNSW Staff Development Award 2004 for "an outstanding contribution in staff development"
  • CPA Australia National President’s Award 2004 for "significant contribution to the tax profession"
  • Member of Board of Taxation Standing Advisory Panel April 2003 to 2010
     

Professional memberships

 

  • Chartered Tax Adviser (CIOT and TIA) (CTA)
  • Member Institute of Chartered Accountants in Australia (CA)
  • Fellow, CPA Australia (FCPA) to 2012 
  • Fellow, Taxation Institute of Australia (FTIA)
  • Member, Australasian Law Teachers' Association
  • Member, Australasian Tax Teachers' Association
  • Member, CGT Sub-committee, ATO National Tax Liaison Group
  • Member, Australian Tax Research Foundation
  • Chartered Tax Adviser, UK Chartered Institute of Tax (CIOT)
  • Member, Institute of Fiscal Studies, UK
  • Member, Taxation Research Network, UK

Research interests

  • Capital and wealth taxation
  • Comparative taxation
  • Tax reform
  • Tax policy and administration
  • Tax compliance and compliance costs
  • Tax complexity
  • International tax
  • Personal and business tax reform

Research grants

  • 2012-2015 ARC Linkage (Australia-Chinese tax barriers) (with R Krever, A O’Connell, N Sharkey, A Ting)
  • 2011-14, ARC Linkage (tax system complexity) (with B Tran-Nam, R. Krever, J Pope and P Lignier)
  • 2012-13, Institute of Chartered Accountants in Australia (tax knowledge management) (with S Carlon and K Holland) 
  • 2011-12, CPA Australia Global Research Perspectives Program (Standard business reporting) (with B Tran-Nam and H Zakowska)
  • 2009-10, Fraser Institute, Canada (pre-filled tax returns) (with B Tran-Nam)
  • 2009-10, Institute of Chartered Accountants in Australia (tax reform) (with R Krever)
  • 2009, Faculty Research Grant (tax compliance in developing countries) (with M McKerchar)
  • 2007-08, ARC Linkage International (Delphi study) (with B Tran-Nam and R Bird)
  • 2007-08, Faculty Research Grant (international tax) (with M Wallace)
  • 2006-2007, Association of Taxation and Management Accountants (managerial benefits) (with P Lignier P)
  • 2005-2007, ARC Linkage (personal tax) (with B Andrew and B Tran-Nam)
  • 2004, CPA Australia Small Business Research Grant (tax compliance) (with S Carlon and D Massey)
  • 2002-2003, Frank Burke Scholarship CPA Australia (CGT and operating costs)
  • 1998, Australian Tax Research Foundation (regulation impact assessment) (with M Walpole)
  • 1996-1998, Australian Taxation Office (tax compliance costs) (with K Ritchie, B Tran-Nam and M Walpole)

 Courses taught

  • TABL3003 Taxation of Corporations
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