By Emeritus Professor Margaret Anne McKerchar

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

McKerchar MA; Hodgson HM; Datt KH, 2008, 'Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?', Australian Tax Forum Journal, 23, pp. 309 - 332

McKerchar MA, 2008, 'Philosophical paradigms, inquiry strategies and knowledge claims: Applying the principles of research design and conduct to taxation', E - Journal of Tax Research, 6, pp. 5 - 22

McKerchar MA; Drever M, 2008, 'The influence of tax reform on entrepreneurship and management practices in the small business sector in Australia', Journal of the Australasian Tax Teachers Association, 3, pp. 129 - 140

Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2007, 'Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective', British Tax Review Journal, 2007, pp. 717 - 733

McKerchar MA; Hansford A, 2007, 'Environmental tax policies in Australia and the UK: Can it only be a carrot or a stick approach?', Journal of the Asia Pacific Centre for Environmental Accountability, 13, pp. 2 - 11

McKerchar MA, 2007, 'Is the simplified tax system simple?', The Tax Specialist, 10, pp. 140 - 146

McKerchar MA, 2005, 'An appraisal of research-led teaching in the context of taxation: Can both teacher and student benefit?', Journal of the Australasian Tax Teachers Association, 1, pp. 491 - 498

McKerchar MA; Loo E; Hansford A, 2005, 'AniInternational comparative analysis of self assessment: What lessons are there for tax administrators?', Australian Tax Forum Journal, 20, pp. 669 - 710

McKerchar MA; Karlinsky S; Ingraham L, 2005, 'Tax complexity and small business: A comparison of the perceptions of tax agents in the United States and Australia', Journal of Australian Taxation, 8, pp. 289 - 327

McKerchar MA, 2005, 'The impact of tax complexity on practitioners in Australia', Australian Tax Forum Journal, 20, pp. 529 - 554

McKerchar MA; Hansford A, 2004, 'Developing the UK Self-Assessment Regime: Is Collaboration the Key?', Australian Tax Forum Journal, 19, pp. 77 - 94

McKerchar MA; Coleman C, 2003, 'The Australian Income Tax System: Has it Helped or Hindered Primary Producers Address the Issue of Environmental Sustainability', Journal of Australian Taxation, 6, pp. 201 - 223

McKerchar MA, 2003, 'Understanding and Predicting Taxpayers - Behavioural Responses to Actions by Tax Administration', OECD Papers, 3, pp. 55 - 75

McKerchar MA, 2002, 'The effects of complexity on unintentional noncompliance for personal taxpayers in Australia', Australian Tax Forum Journal, 17, pp. 3 - 26

Back to profile page