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Higher Degrees by Research - Taxation Law and Policy Research Institute

The Department of Business Law and Taxation offers a unique comprehensive supervision program for Ph.D. program for students specialising in taxation law. Full-time students are located at the Clayton campus of Monash University in premises containing a tax research library, located in a building immediately next to a law library. The program has access to the most comprehensive taxation law research materials in Australia including all materials published by the OECD, International Bureau for Fiscal Documentation, Tax Analysts, and others.

Support includes an unmatched supervision program integrated into the Taxation Law and Policy Research Institute's international fellow and international conference programs. Arrangements are made for Ph.D. students to meet with visiting international fellows and attend conferences organised by the Institute.

Importantly, direct coaching and assistance is provided with key research applications including those for participation in International Fiscal Association congress poster session and the International Bureau for Fiscal Documentation doctoral colloquia. More taxation law students supervised from the Monash Department of Business Law and Taxation have participated in the IFA and IBFD programs than from any other taxation law program in Australia.

The program also includes support for attendance at the annual Australasian Tax Teachers Association conference. In 2010, six of the Department's taxation law Ph.D. candidates will present at the ATTA conference.

Higher Degree by Research Candidates

Barnali Banerjee
principal supervisor: Professor Vince Morabito
 A comparative analysis of the underlying policy drivers, design features and design issues of Australian capital gains tax measures against those adopted in some other Commonwealth countries.
Catherine Brown
principal supervisor: Professor Rick Krever
 Can the non-discrimination article provide the missing link between tax and trade agreements?
Neil Buchanan
principal supervisor: Professor Rick Krever
 What do we owe our future generations?
Maurice Cashmere
principal supervisor: Professor Rick Krever
 The role of the concept of a business purpose as the basis for applying a legislative general anti-avoidance tax rule in Australia by reference to a comparative analysis of the experience of other Anglo jurisdictions.
Ken Devos
principal supervisor: Professor Rick Krever
 An international study of the deterrent effect of penalties and sanctions for taxation offences and the implications for taxpayer compliance and development of tax policy.
Wayne Gumley
principal supervisor: Professor Rick Krever
 A suggested framework for the evaluation of tax expenditures and subsidies affecting the use of natural resources in Australia.
Yue Mei Guo
principal supervisor: Professor Rick Krever
 Tax expenditure analysis of deviations in the tax law from a neutral financial accounting base.
A.K.M. Atiqul Haque
principal supervisor: Professor Rick Krever
 Taxing the hard-to-tax.
Deborah Jarvie
principal supervisor: Dr. George Gilligan
 Optimizing the balance between alternative forms of governmental tax policy, regulations and decentralized decision-making, for sustainable water management.
Shafi Khan
principal supervisor: Professor Vince Morabito
Tangles of fiscal & tax sovereignty and messages for tax policy from the crisis: the EU and the internal market.
Werner Lotz
principal supervisor: Professor Chris Arup
 Changing foreign investment and associated tax policies as a means of bridging the German-Australian investment expectation gap.
Yoram Margalioth
principal supervisor: Professor Rick Krever
 Reaching international cooperation on climate change.
Peter Mellor
principal supervisor: Professor Rick Krever
 Australian economic integration and fiscal federalism.
Mark Pizzacalla
principal supervisor: Professor Rick Krever
 Policy and conceptual framework of the Australian taxation system in relation to small and medium sized enterprises.
Prachi Sinha
principal supervisor: Professor Chris Arup
 A comparative study of the deterrent effect of punitive tax provisions on tax compliance and implications for tax policy in Australia and India.
Salwa Hana Yussof
principal supervisor: Professor Rick Krever
 Factors affecting attitudes towards tax auditing process: a study on tax auditors and tax practitioners in Malaysia.

Recently completed doctorates

  
Ian Tregoning
(completed June 2011)

principal supervisor: Professor Rick Krever
 An examination of the development and meaning of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts.
Antonietta Wong
(completed January 2009)
principal supervisor: Professor Richard Cullen
 A comparative study of the taxation of business profits including "online profits" in Australia and the Hong Kong Special Administrative Region of the People's Republic of China.
 

Institute Director

Professor Rick Krever


  
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