Research interests
Research interests include the tax compliance literature (including behavioural issues, compliance costs, role of tax professionals, complexity, ethics, etc), tax administration issues (including binding rulings and taxpayers rights), developing an international tax organisation, international tax issues (including DTAs and TIEAs), the readability and understandability of the Income Tax Act 1994/2004/2007 (especially the rewrite process), the role of taxation in e-commerce, environmental taxes and individual insolvency (including alternatives to bankruptcy, such as proposals).
- Behavioural tax compliance & tax administration
- International taxation (including DTAs and TIEAs)
- International Tax Organisations
- Tax Compliance Costs of Small and Medium Enterprises, and Large Enterprises
- Rewrite of taxation legislation and tax simplification
- Ethics
- Environmental tax policy
- Taxation history
- Taxation rulings
- Taxpayers’ rights
- Electronic commerce – legal & tax issues
- Personal insolvency law & practice