By Professor Michael Walpole

Journal articles

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

Walpole M; Tran-Nam B, 2006, 'Preface - Editors' Note', EJOURNAL OF TAX RESEARCH, 4, pp. 97 - 97

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

Conference Papers

Walpole M; Lawson A; Kayis-Kumar A, 2024, 'A comparative analysis of UK and Australian approaches to the release of tax debts on grounds of hardship', UNSW, Courtyard Bali Nusa Dua, presented at Aspects of Tax Administration and Economic Development, Courtyard Bali Nusa Dua, 05 November 2024 - 06 November 2024

Xu Y; Walpole M, 2023, 'International Consistency in VAT Administration', Sydney, presented at 15th International Conference on Tax Administration “Tax Administration: Evolution or Revolution”, Sydney, 04 April 2023, http://dx.doi.org/10.26190/unsworks/28431

Xu Y; Walpole M, 2022, 'The Holy Grail of International Consistency in VAT Administration', Sydney, presented at UNSW School of Accounting, Auditing and Taxation International Workshop on VAT in a Digitalised Era, Sydney, 07 November 2022, http://dx.doi.org/10.26190/unsworks/28436

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Monash Law School, presented at The Critical Tax Symposium, Monash Law School, 15 July 2021

Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020

Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020

Walpole M, 2012, 'Taxation compliance costs of VAT', France, presented at OECD Global Forum on Value Added Tax, France, 07 November 2012

Walpole M, 2012, 'Is there a Place for a Cash Flow Tax in the Post-GFC Era?', Monash University Bologna, presented at Monash University Taxation Law and Policy Research Institute, Monash University Bologna, Monash University Bologna, 25 September 2012

Walpole M, 2012, 'Tax as a driver of choice in the location of Intellectual Property', Bristol University, presented at UK Society of Legal Scholars, Bristol University, 12 September 2012

Walpole M; Salter D, 2012, 'Regulation of the tax profession in Australia and the United Kingdom', United Kingdom, presented at UK Tax Research Network, United Kingdom, 05 September 2012

Walpole M, 2009, 'Ethics and Integrity in Tax Administration', in Surviving Challenges, Seizing Opportunities, Inland Revenue Board Malaysia, Malaysia, presented at National Tax Conference, Kuala Lumpur, 04 August 2009 - 05 August 2009

Walpole M, 2009, 'Taxing activities associated with virtual worlds', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009, http://pandora.nla.gov.au/tep/23524

Walpole M, 2009, 'Cases and issues in taxation of SMSFs', in SPAA National Conference Proceedings, SPAA, Adelaide, presented at SPAA National Conference 2009, Adelaide

Walpole M, 2009, 'Sharing the "magic pudding" - An Australian approach to allocation of taxing rights under VAT', in Lang M; Melz P; Kristoffersson E (eds.), Value Added Tax and Direct Taxation - Similarities and Differences, IBFD, Amsterdam, presented at Value Added Tax and Direct Taxation - Similarities and Differences, Vienna

Walpole M, 2009, 'Taxation of Intangibles', in Australian Tax Reform in Retrospect and Prospect, Sydney, presented at Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney

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