Publications and presentations - 2009 - Taxation Law and Policy Research Institute

1. "Policy Forum: Assessing Tax-Free Savings Acounts - Promises and Pressures" (2009) 57 (3) Canadian Tax Journal 504-532.
2. "Policy Preference Change and Appointments to the Supreme Court of Canada" (2009) 47 Osgoode Hall Law Journal 1-46 (with A. Green).

"Taxation, Labour Supply and Saving" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 187-215 (with R. Rees).

"Income or Consumption Taxes" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 147-165.

"Tax Assignment Revisited" in J. Head and R. Krever, Tax Reform in the 21st Century (London: Kluwer, 2009) 441-470.

"Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Policy Objective" in J. Head and R. Krever, Tax Reform in the 21st Century (London: Kluwer, 2009) 471-498.

"The Under-Appreciated Implications of the Tax Expenditure Concept" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 233-257.

"Taxing Capital Gains in Australia: Assessment and Recommendations" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 113-127.

24 February 2009, "Taxing Non-residents in Australia" at the Australian Business Tax Reform in Retrospect and Prospect conference held at the Institute of Chartered Accountants in Sydney.

"Taxing Corporations in the European Union: Towards a Common Base?" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 73-93.

1. "Hungary's Halfway Tax Amnesty" (2009) 53(7) Tax Notes International 603-607.
2. "Cartesio: A Step Forward in Interpreting the EC Freedom to Emigrate" (2009) 54(6) Tax Notes International 493-499.

"Financial and tax accounting differences: Product warranties and employee leave entitlements" (2009) 38(1) Australian Tax Review 29-46.

"Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 499-525.

1. "What influences the behaviour of non-compliant individual taxpayers?" (2009) 5 Tax Policy Journal 17-23.
2. "Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia" (2008) 18 Revenue Law Journal 1-44.
3. "Measuring and Analysing Deterrence in Taxpayer Compliance Research," (2007) 10(2) Journal of Australian Taxation 182-219.

“Tax Avoidance in the 21st Century” in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 477-501.

book chapters

“The Taxation of Financial Arrangements (TOFA) Legislation: Is There Work Left to be Done?” in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 341-366.

seminar and conference presentations

24 February 2009, "Taxation of Financial Arrangements Legislation: Was it Worth the Wait?" at the Australian Business Tax Reform in Retrospect and Prospect conference held at the Institute of Chartered Accountants in Sydney.

"Containing Tax Avoidance: Anti-Avoidance Strategies" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 529-560.

16 March 2009, spoke on "Tax and welfare in Australia and the United States" on the Done By Law show on radio 3CR.

“Reform of State Taxes” in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 517-535.

"Reforming the Business Tax System: Does Size Matter? Fundamental Issues in Small Business Taxation" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 153-178.

"Taxable or Tradable Permits to Reduce Greenhouse Gas Emissions" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 421-438 (in press).

"Business and Investment Tax Options: A European View" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009) 55-74.

1. "Corporate Income Tax: Incidence, Economic Effects, and Structural Issues" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 355-384.
2. "Consumption Taxes and Risk Revised" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 167-184.

"Recenti sviluppi e questioni di compatibilità comunitaria delle disposizioni di contrasto al fenomeno della cosiddetta 'esterovestizione' societaria" [2009] (1) Rassegna Tributaria 105-134.

book chapters

1. "Australian Business Income Tax Reform in Retrospect: An Analytical Perspective" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 17-38 (with R. Krever).
2. "The Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience" in J. Head and R. Krever (eds.), Tax Reform in the 21st Century (London: Kluwer Law International, 2009) 19-50.

book editor

journal articles

1. “Papers from the Musgrave Memorial Colloquium on taxation and risk taking: introduction and summary” (2009) 24(1) Australian Tax Forum 3-6.
2. “Musgrave on taxation: theme and variations” (2009) 24(1) Australian Tax Forum 7-29.

media interviews

"Australian Business Tax Reform?" on the Lateline program on ABC, 23 February 2009.

newspaper article

"A quick way to lift savings" 21 October 2009 Australian Financial Review p. 62.

journal articles

"Doing business in China: is it a gift or a bribe?" (2008) 22(4) Commercial Law Quarterly 26-29 (with R. Krever).

seminar and conference presentations

"The Impact of Globalization and Modernization on China's Tax System" at the Tax and Culture symposium organised by the Cegla Center, University of Tel Aviv and the Taxation Law and Policy Research Institute, Monash University, held at the Monash Prato Centre in Prato, Italy (with R. Krever).

"Neutrality in VAT" in M. Lang, P. Melz and E. Alhager, Value Added Tax and Direct Taxation: Similarities and Differences (Amsterdam: IBFD, 2009) (in press).

books

1. Principles of Taxation Law 2009 (Sydney: Lawbook Co, 2009) (with C. Coleman, G. Hart, S. Jogarajan, J. McLaren, and K. Sadiq) xxxiv, 603 pp.
2. Australian Taxation Law Cases 2009 (Sydney: Thomson Reuters, 2009) xxi, 399 pp.
3. Income Taxation Commentary and Materials (6th ed) (Sydney: Thomson, 2009) xii, 1169 pp (with P. Burgess, G. Cooper, M. Stewart, and R. Vann).

book chapters

1. "Tax Reviews in Australia: A Short Primer" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 3-13 (with C. Evans).
2. "Australian Business Income Tax Reform in Retrospect: An Analytical Perspective" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 17-38 (with J. Head).

book editor/annotation author

GST Legislation PLUS 2009 (Sydney: Thomson, 2009) xii, 1455.

book editor

1. Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson Reuters, 2009) (with C. Evans).
2. Tax Reform in the 21st Century (London: Kluwer Law International, 2009) xiii, 560 pp. (with J.G. Head).

book reviews

1. Raffaele Russo et al. (contributing eds.), Fundamentals of International Tax Planning (2009) 38(2) Australian Tax Review 125-126.
2. Joan Roughgarden, The Genial Gene (2009) Law Society Journal  94. 
3. Martin Lindstrom, Buy-ology 47(7) Law Society Journal 84.
4. John Hirst, Sense & Nonsense in Australian History (2009) 47 Law Society Journal (in press).

journal articles

1. "Housing affordability and tax" (2009) 76 (March) Around the House (Shelter NSW) 1, 11-13.
2. "Doing business in China: is it a gift or a bribe?" (2008) 22(4) Commercial Law Quarterly 26-29 (with L. Jin).
3. "An opportunity presents: tax reform in Australia is overdue" [2009] 15 Weekly Tax Bulletin [674] (with C. Evans).
4. "Tax Reviews in Australia: A Short Primer" (2009) 38 Australian Tax Review 1-8 (with C. Evans).
5. "Tax Reviews in Australia: Before and After Henry" [2009] British Tax Review 339-351 (with C. Evans).
6. "Australian Tax Reform: A Scorecard" (2009) Journal of International Taxation (in press) (with C. Evans).

journal editor

(2009) 24(2) Australian Tax Forum ("Musgrave Memorial Colloquium - Taxation and Risk Taking" issue) 1-111.

notes in (2009) Tax Notes International

1. "ATO Reverses Roles to Win Tax Case" 53(1): 28.
2. "ATO Issues Statement on Treaty Right to Independent Taxing Power" 53(7): 573-574.
3. "Tax Office Warns Miners About Avoidance Scheme" 53(7): 574.
4. "ATO Clarifies Status of Leasing Operations as PEs for Treaty Purposes" 54(5): 365-366.
5. "Budget contains range of international tax measures" 54(7): 556-557.
6. "Literal Reading of Territorial Law Pays Off in Stamp Duty Case" (with P. Mellor) 56(2): 99-100.
7. "Legislation Targets Loophole on Loss-Making Farms" 56(5): 314-315.
8. "New Zealand Company Denied Treaty Benefits" 56(7): 499-500 (with A. Van Der Westhuysen).
9. "Australian Dispute With U.S. Private Equity Firm Raises Red Flag" (in press) (with P. Burgess and A. Van Der Westhuysen).
10. "Private equity in brawl with Australian tax office" (in press) (with P. Burgess and A. Van Der Westhuysen)
11. "Australia - 2009 The Year in Review" (in press) (with P. Mellor).

notes in (2009) International VAT Monitor

1. "Avoidance schemes – immovable property" 20(2): 131-132.
2. "First sale of immovable property" 20(2): 155-156.
3. "Hobby-business borderline" 20(3): 238-239.
4. "Changes to GST regime foreshadowed" 20(4): 303-304.
5. "Credit card surcharges" 20(5): 420-421.
6. "Foreign currency" (in press).

seminar and conference presentations

1. 23 February 2009, "Australian Business Tax Reviews: The Scorecard" at the Australian Business Tax Reform in Retrospect and Prospect conference held at the Institute of Chartered Accountants in Sydney.
2. 29 March 2009, "A VAT Treaty?" at the Value Added Tax and Direct Taxation – Similarities and Differences conference sponsored by the International Network for Tax Research, University of Stockholm, and the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business in Vienna.
3. 7 May 2009, "GST, RST, Expenditure Tax and The Taxation of Financial Services" presented to a Australia's Future Tax System [Henry Review] seminar at the Department of Treasury, Canberra.
4. 26 May 2009, "Taxable persons and determining the VAT tax rate" presented to a seminar on China's VAT Reform, organised by the Budget Affairs Committee of the National People's Congress, held in Zhenziang, China.
5. 10 June 2009, "The Impact of Globalization and Modernization on China's Tax System" at the Tax and Culture symposium organised by the Cegla Center, University of Tel Aviv and the Taxation Law and Policy Research Institute, Monash University, held at the Monash Prato Centre in Prato, Italy (with Dr. Li Jin).
6. 6 July 2009, "Comment on Beyond the Deadlock in US International Taxation" at the 30 Years of the 'New View': What Have We Learned about the Economic Effects of Dividend Taxation? symposium organised by the Centre for Business Taxation, Oxford University.
7. 12 September 2009, "Analysing Implicit Tax Expenditures" at the Tax Expenditures and Public Policy in Comparative Perspective conference organised by Osgoode Hall Law School in Toronto, Canada.
   >>view video footage of Ricks presentation (fast forward timeslider ca. 190min inside movie clip)

media interviews

21 May 2009, discussion on tax avoidance and evasion in a segment on ABC national television's "Lateline Business" entitled "Tax Commissioner issues investment warning".

"The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 485-406.

1. "Literal Reading of Territorial Law Pays Off in Stamp Duty Case" (with R. Krever) (2009) Tax Notes International 56(2): 99-100.
2. "Australia - 2009 The Year in Review" (with R. Krever) (2009) Tax Notes International (in press).

"Remembering Richard Musgrave, 1910-2007" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 3-16.

“Tax versus Accounting: The Continuing Debate” in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 317-330.

"Problems and priorities - Australia's SME taxation system requires further change" [2009](3) Weekly Tax Bulletin para 92.

"Commentary: The Under-Appreciated Implications of the Tax Expenditure Concept" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 259-267.

"Taxation of Saving for Retirement: Current Rules and Alternative Reform Approaches" in C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson, 2009), 83-74.

"Goodwill in the context of licensing, leasing and franchising: Some considerations" (2009) 37 Australian Business Law Review 296-311.

notes in (2009) Tax Notes International

1. "ATO Uses Deemed Dividend Rules to Combat Tax Minimization Scheme" 54(11): 917-918.
2. "New Zealand Company Denied Treaty Benefits" 56(7): 499-500 (with R. Krever).
3. "Australian Dispute With U.S. Private Equity Firm Raises Red Flag" (in press) (with R. Krever and P. Burgess).
4. "Private equity in brawl with Australian tax office" (in press) (with R. Krever and P. Burgess)

"Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy" in J. Head and R. Krever, Tax Reform in the 21^st Century (London: Kluwer, 2009) 95-144.

"Merger of Business Tax into VAT in China" (2009) 20(2) International VAT Monitor 120-123.

"Optimal tax and expenditure policies in a market economy with life-cycle savings" (2009) 36(3) Journal of Economic Studies 265-283.

Institute Director

Professor Rick Krever