By Emeritus Professor Margaret Anne McKerchar

Books

Coleman C; Hart G; Bondfield B; McKerchar MA; McLaren J; Sadiq K; Ting A, 2013, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, Thomson Reuters, Sydney

Coleman C; Hart G; Bondfield B; McKerchar MA; McLaren ; Sadiq K; Ting A, 2011, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, Thomson Reuters, Sydney

McKerchar MA, 2010, Design and conduct of research in tax, law and accounting, Thomson Reuters, Sydney

Coleman C; Hart G; Bondfield B; McKerchar M; McLaren J, 2009, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, Thomson, Sydney

Coleman C; Hart G; McKerchar M; Ting A, 2006, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, ATP, Sydney

Coleman C; Hart G; Ting A; McKerchar MA, 2006, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, ATP, Sydney

, 2006, Further Global Challenges in Tax Administration, McKerchar MA; Walpole M, (ed.), Fiscal Publications, Birmingham

McKerchar MA, 2003, Complexity, Fairness and Compliance: A Study of Personal Taxpayers in Australia, Australian Tax Research Foundation, Sydney

Book Chapters

Frecknall-Hughes J; McKerchar MA, 2013, 'The History and Development of the Taxation Profession in the UK and Australia', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 421 - 448, http://hartpub.co.uk/

McKerchar MA; Coleman C, 2012, 'Avoiding Evasion: An Australian Historical Perspective', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 381 - 392

McKerchar MA, 2012, 'Designing and Administering Surveys', in Oats L (ed.), Taxation A Fieldwork Research Handbook, Routledge, Abingdon, pp. 34 - 42

Loo E; McKerchar MA, 2012, 'Self-Assessment System In Malaysia: Performance To Date and Challenges Ahead', in Taxation in Asean and China, Routledge, Oxford, pp. 97 - 109

McKerchar MA, 2012, 'Using Quantitative Methods of Analysis', in Oats L (ed.), Taxation A Fieldwork Research Handbook, Routledge, Abingdon, pp. 43 - 49

McKerchar MA, 2011, 'Connecting Tax Research and Practice: The Past, Present and Future', in Evans E; Burritt R; Guthrie J (ed.), Bridging the Gap between Academic Accounting Research and Professional Practice, ICAA, Sydney, pp. 51 - 58

Sapari A; Loo E; McKerchar MA, 2010, 'A Critical Review of Ethics and Moral Dilemmas in Tax Compliance Research', in Datt KH; Tran Nam B; Bain K (ed.), International Tax Administration: Building Bridges, CCH Australia Limited, Sydney, pp. 117 - 131

Coleman C; McKerchar MA, 2010, 'The History of Land Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 281 - 295

Coleman C; McKerchar MA, 2009, 'A History of Progressive Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 35 - 55

Hansford A; McKerchar MA, 2008, 'Climate Change Post-Kyoto: A Tax Policy Perspective', in Chalifour N (ed.), Critical issues in environmental taxation: International comparative perspectives, Oxford Uni Press, USA, pp. 855 - 871

McKerchar MA, 2007, 'The Ever-Elusive Definition of Inome: A Historical Perspective From Australia', in Studies in the History of Tax Law, Hart, Oxford, pp. 357 - 373

McKerchar MA; Coleman C, 2007, 'The Ever-Elusive Definition of Income: A Historical Perspective from Australia', in Tiley J (ed.), Studies in the History of Tax Law Volume 2, Hart Publishing, Oxford, pp. 357 - 373

McKerchar MA; Karlinsky S; Meyer K, 2006, 'Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 359 - 376

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2005, 'Identifying the Psychological Costs of Tax Compliance', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 268 - 287

McKerchar MA, 2005, 'Taxation', in Smith T (ed.), The Bush Law Handbook, University of New South Wales Press, Sydney, pp. 257 - 276

McKerchar MA; Coleman C, 2005, 'The Changing Nature of Work: has the Australian Taxation Office Kept Pace?', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 158 - 168

McKerchar MA; Coleman C, 2004, 'The Chicken or the Egg? A Historical Review of the Influence of Tax Administration on the Development of Income Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 285 - 312

McKerchar MA, 2003, 'The Effect of Complexity on Unintentional Noncompliance for Personal Taxpayers in Australia', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, Timebase, Sydney, pp. 94 - 112

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2001, 'Taxation or Vexation - Measuring the Psychological Costs of Tax Compliance', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 35 - 49

Woellner R; Coleman C; Gaylard S; McKerchar MA; Walpole M; Zetler J, 1998, 'Once more into the breach ... A study of comparative compliance costs under the 1936 and 1997 Acts: Progress report', in Tax administration: Facing the challenges of the future, Prospect Media, St Leonards, NSW, pp. 195 - 216

Journal articles

Mackenzie G; McKerchar M, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', Australian Tax Forum, 29, pp. 249 - 279, https://www.taxinstitute.com.au/australian-tax-forum/tax-aware-investment-management-by-public-offer-superannuation-funds-in-australia-attitudes-practices-and-expectations

Mackenzie G; McKerchar M, 2014, 'are public sector super funds tax efficient?', Cuffelinks

Mackenzie G; Mckerchar M, 2014, 'Are public super funds tax efficient?', Cuffelinks.com.au, http://cuffelinks.com.au/public-super-funds-tax-efficient/

Loo EC; McKerchar M, 2014, 'The impact of British colonial rule on the Malaysian income tax system', eJournal of Tax Research, 12, pp. 238 - 252, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol12-No1_2014-The-Impact-of-British-colonial-Rule-on-the-Malaysian-Income-Tax-System-pg-238.pdf

Frecknall-Hughes J; McKerchar MA, 2013, 'Historical perspectives on the emergence of the tax profession: Australia and the UK', Australian Tax Forum: a journal of taxation policy, law and reform, 28, pp. 275 - 288

Mangioni V; McKerchar MA, 2013, 'Strengthening the validity and reliability of focus group as a method in tax research', eJournal of Tax Research, 11, pp. 5 - 22

Lavermicocca C; McKerchar MA, 2013, 'The impact of managing tax risk on the tax compliance behaviour of large Australian companies', Australian Tax Forum: a journal of taxation policy, law and reform, 28, pp. 707 - 723

McKerchar MA; Bloomquist K; Pope J, 2013, 'Indicators of tax morale: An exploratory study', E - Journal of Tax Research, 11, pp. 5 - 22, http://search.proquest.com/docview/1399351067?accountid=12763

McKerchar M; Walpole M; Tran-Nam B, 2012, 'Editorial', eJournal of Tax Research, 10, pp. 182 - 183, http://www.austlii.edu.au/au/journals/eJlTaxR/2012/10.html

McKerchar MA; Hansford A, 2012, 'Achieving innovation and global competitiveness through research and development tax incentives: lessons for Australia from the UK', Australian Tax Forum Journal, pp. 4 - 23

McKerchar MA; Loo E, 2012, 'Understanding tax compliance in Malaysia: The significance of fairness, enforcement, risk personality and taxpayer type', Asia Pacific Journal of Taxation, 16, pp. 90 - 112

Pope J; McKerchar MA, 2011, 'Understanding tax morale and its effect on individual taxpayer compliance', British Tax Review Journal, pp. 587 - 601

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, http://dx.doi.org/10.2139/ssrn.2128378

Loo E; McKerchar MA; Hansford A, 2010, 'Findings on the impact of self assessment on the compliance behaviour of individual taxapyers in Malaysia: A case study approach', Journal of Australian Taxation, 13, pp. 1 - 23, http://search.informit.com.au/documentSummary;dn=866378245740885;res=IELBUS

Hansford A; McKerchar MA, 2010, 'Future global challenges to achieve fairness in environmental taxation: moving beyond the dimensions of horizontal and vertical equity', eJournal of Tax Research, 8, pp. 175 - 187

McKerchar MA, 2009, 'Fostering green innovation: can Australia's research and development tax concession be more effective?', The Tax Specialist, 12, pp. 131 - 136

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, http://www.austlii.edu.au/au/journals/eJlTaxR/2009/8.html

McKerchar MA; Hodgson HM; Walpole M, 2009, 'Understanding Australian small businesses and the drivers of compliance costs: A grounded theory approach', Australian Tax Forum Journal, 24, pp. 39 - 66

McKerchar MA; Loo E; Hansford A, 2009, 'Understanding the compliance behaviour of Malyasian individual taxpayers using a mixed method approach', Journal of the Australasian Tax Teachers Association, 4, pp. 181 - 202

McKerchar M, 2008, '', The British Accounting Review, 40, pp. 282 - 283, http://dx.doi.org/10.1016/j.bar.2008.05.001

McKerchar MA, 2008, 'Book Review - Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis', British Accounting Review, 40, pp. 282 - 285

McKerchar MA; Bloomquist K, 2008, 'Improving the quality of services offered by tax agents: Can regulation assist?', Australian Tax Forum Journal, 23, pp. 399 - 425

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