By Professor Michael Walpole

Journal articles

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

Walpole M, 2008, 'Goodwill and taxation issues', The Tax Specialist, 3, pp. 201 - 234

Walpole M; Evans CC, 2008, 'Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia', British Tax Review Journal, 2008, pp. 205 - 227

Walpole M; Carlon SA, 2007, 'Boosting the Knowledge Economy: the Role of Taxation in Businesses` Choice of Location of Intangible Property', Australian Tax Forum Journal, 22, pp. 3 - 30

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

McManus J; Walpole M; Hansford A; Hasseldine J, 2007, 'GST and VAT Audits in Australia and the UK: Tax Advisers` Perceptions and Issues', Goods and Services Tax Journal, 7, pp. 37 - 41

Avi-Yonah R; Binh T-N; Walpole M, 2007, 'Introduction', EJOURNAL OF TAX RESEARCH, 5, pp. 168 - 168

Hansford A; Hasseldine J; McManus J; Walpole M, 2007, 'VAT and GST: A Comparative Review of Tax Audits in Australia and the United Kingdom', British Tax Review Journal, 2007, pp. 87 - 95

Tran-Nam B; Walpole M, 2005, 'Editorial Announcement', EJOURNAL OF TAX RESEARCH, 3, pp. 146 - 146, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000215143600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Walpole M, 2005, 'Have You Shut the Windows? Time Limits Applicable to Finality of Assessments', The Tax Specialist, 9, pp. 40 - 60

Walpole M, 2005, 'Keeping to the Straight and Narrow: Interpreting the GST and Income Tax', Goods and Services Tax Journal, 5, pp. 193 - 200

Walpole M; McManus J, 2005, 'The Expectations of Tax Agents Dealing with the GST', Australian Tax Forum Journal, 20, pp. 649 - 668

Walpole M, 2003, 'A Conflict of Duty - A Federal Approach to the Tax Treatment of Goodwill and Other Intangibles', Australian Tax Forum Journal, 18, pp. 3 - 19

Lymer A; Onyekew D; McGill G; Walpole M, 2003, 'Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK', Australian Tax Forum Journal, 18, pp. 431 - 463

McManus J; Walpole M, 2002, 'GST Rulings compared to ordinary rulings', GST Newsletter, Issue, pp. 1 - 4

McManus J; Walpole M, 2002, 'The difference between ordinary and GST rulings', Tax Week, Issue, pp. 313 - 317

Walpole M, 2001, 'Trusts are dead - long live trusts!', Australian Capital Gains Tax Planner, 11, pp. 1 - 7

Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, 5, pp. 1 - 7

Tran-Nam B; Evans CC; Ritchie KA; Walpole M, 2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, 53, pp. 229 - 252

Walpole M, 2000, 'The fate of goodwill after Ralph', Journal of Australian Taxation, 3, pp. 344 - 358

Walpole M, 1999, 'A review of `The New Wealth of Nations - Taxing Cyberspace` by Arthur J. Cordell, T. Ran Ide, Luc Soete and Karin Kamp', International Journal of Law and Information Technology, 7, pp. 100 - 101

Walpole M, 1999, 'Letter to the editor on GST Compliance costs', Australian Financial Review, March 1999

Walpole M; Evans CC; Ritchie KA; Tran-Nam B, 1999, 'Taxation Compliance Costs: Some Lessons From Down-Under', British Tax Review Journal, 1999, pp. 244 - 271

Walpole M, 1999, 'When is Goodwill Not Goodwill?', Journal of Australian Taxation, 2, pp. 48 - 61

Smith AJ; Walpole M, 1998, 'An Australasian experience of the use of selected technologies in the delivery of a legal education program: some lessons for faculties and educational program planners', Journal of Information, Law and Technology, 1998

Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part I', Retirement and Estate Planning, 1, pp. 89 - 98

Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part II', Retirement and Estate Planning, 1, pp. 101 - 110

Walpole M, 1998, 'Murry`s case - another turn in the goodwill carousel', Tax Week: CCH Federal and State Tax News, 1998, pp. 501 - 507

Walpole M, 1998, 'Some observations on the taxation of monopoly goodwill', Australian Tax Review, 27, pp. 122 - 127

Walpole M, 1997, 'The Goodwill story is not all good news', Australian Lawyer, pp. 22

Evans CC; Walpole M, 1997, 'The Hidden Costs of a GST: An International Perspective', Policy, 12, pp. 3 - 10, http://search.informit.com.au/documentSummary;dn=970807837;res=IELAPA

Evans CC; Walpole M, 1996, 'Compliance costs and taxation impact statements', Australian Tax Forum Journal, 13, pp. 227 - 275, http://www.taxinstitute.com.au/4F8939E5-D565-5B5B-EF1BE6C02EBB1796

Walpole M, 1996, 'Income Tax: deduction of expenditure on education of oneself - an Australian perspective', South African Law Journal, 113, pp. 325 - 334

Schabe DM; Walpole M, 1996, 'Rowe: A symmetry cemetery?', Revenue Law Journal, pp. 133 - 146

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