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Dive into the research topics where Michael Walpole is active.

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Featured researches published by Michael Walpole.


International and Comparative Law Quarterly | 2009

Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared

Rita de la Feria; Michael Walpole

The taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most jurisdictions, including the EU, simply exempt financial services from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions. Consequently, a few countries have in recent years attempted an alternative VAT approach to financial services. Amongst these is Australia, which in 2000 introduced a Goods and Services Tax (GST) with a ‘reduced input tax credit’ system. This paper compares the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is to ascertain whether the Australian GST treatment of financial services is, as commonly thought, superior to the EU one, and consequently, whether introducing an Australian-type model should constitute a policy consideration for the EU.


National Tax Journal | 2000

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

Binh Tran-Nam; Chris Evans; Michael Walpole; Katherine Ritchie


4th ed. | 2002

Understanding TAXATION LAW - An interactive approach

F. Gilders; John R. Taylor; G. Richardson; A. Greenbaum; Michael Walpole


Australian Tax Research Foundation Research Studies | 1999

Compliance Cost Control : A Review of Tax Impact Statements in the OECD

Chris Evans; Michael Walpole


The British Tax Review | 2007

Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective

Robin Woellner; Cynthia Coleman; Margaret McKerchar; Michael Walpole; Julie Zetler


Archive | 2006

Further global challenges in tax administration

Margaret McKerchar; Michael Walpole


Archive | 2010

Goodwill and Taxation Issues

Michael Walpole


Archive | 2009

Ethics and Integrity in Tax Administration

Michael Walpole


International Conference on Tax Administration (6th : 2004) | 2005

Identifying the psychological costs of tax compliance

Robin Woellner; Cynthia Coleman; Margaret McKerchar; Michael Walpole; Julie Zetler


Archive | 2008

Tax administration : safe harbours and new horizons

Michael Walpole; Chris Evans

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Margaret McKerchar

University of New South Wales

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Binh Tran-Nam

University of New South Wales

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Chris Evans

University of New South Wales

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John R. Taylor

University of New South Wales

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Mark Burton

University of Melbourne

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Tony Ciro

Australian Catholic University

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Katherine Ritchie

Manukau Institute of Technology

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