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Cynthia Coleman

Cynthia Coleman

DipEd Syd.Teach.Coll. MA LLM

Rm 535
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 6630
cynthia.coleman@sydney.edu.au

Bio

Cynthia Coleman is one of Australia's leading academics in taxation law, with a particular interest in tax administration and compliance costs. Her research into the cash economy is recognised internationally and has been used by the Australian Tax Office Cash Economy Taskforce. She is a regular media contributor on this subject and was recently invited to discuss her findings with a group of senior Chinese tax administrators.

Cynthia is co-author of Taxation Law in Australia (5th edition), Australian Tax Practice, Sydney 1998 with Geoffrey Lehmann of PricewaterhouseCoopers - a book which is used by both practitioners and tertiary institutions and cited in many tax judgements.

In addition to her research interests, Cynthia is a dedicated and enthusiastic teacher and is co-author with Dale Boccabella (UNSW) of a book of tertiary teaching materials Income Tax Analysis, Cases, Questions and Commercial Applications (4th edition), Australian Tax Practice, 2001.

Cynthia co-edits Australian Tax Forum, a fully refereed and internationally recognised journal specialising in tax policy. It is published quarterly by the Taxation Institute of Australia. Cynthia is on the editorial boards of the Journal of Australian Taxation and the Atax e-Journal of Taxation.

Publications

2014

1
Book/s

Sadiq K, Coleman CF, Krever R, Hanegbi R, Obst W, Jogarajan S and Ting A 2014 'Principles of Taxation Law 2014', Thomson Reuters, Sydney, Australia Link

2013

1
Book/s

Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2013 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (9th Edition)', Thomson Reuters, Sydney, Australia

Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2013 'Principles of Taxation Law 2013', Thomson Reuters, Sydney, Australia

2012

1
Book/s

Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2012 'Principles of Taxation Law 2012', Thomson Reuters, Sydney, Australia

2011

1
Book/s

Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2011 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (8th Edition)', Thomson Reuters, Sydney, Australia

2009

1
Book/s

Coleman CF, Hart G, Bondfield B, McKerchar M, Sadiq K and Ting A 2009 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (7th Edition)', Thomson Reuters, Sydney, Australia

2008

1
Book/s

Hart G, Coleman CF, Jogarajan S, Sadiq K, McLaren J and Krever R 2008 'Principles of Taxation Law', Thomson, Australia, pp. Chapters 3,5,16 and 18

2007

2
Book Section/s

Coleman CF and McKerchar M 2007 'The Ever-Elusive Definition of Income: A Historical Perspective form Australia' in Studies in the history of tax law, ed. J Tiley, Hart Publishing Ltd, Oxford, United Kingdom, pp. 357-374

4
Journal Article/s

Coleman CF 2007 'Tax refund versus tax return?', Australian Tax Forum, vol.22:2, pp. 49-70

Woellner R, Coleman CF, McKerchar M, Walpole M and Zetler J 2007 'Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance? An Australian Perspective', British Tax Review:6, pp. 717-734

5
Conference Paper/s

Mescher B and Coleman CF 2007 'Taxation Practitioners and Corporate Governance: The role of ethics in taxation advice to directors', Tax Research Network 16th Annual Conference, United Kingdom, 7th September 2007

2006

1
Book/s

Coleman CF, Hart G, McKerchar M and Ting A 2006 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (6th Edition)', Thomson, Sydney, NSW, Australia

2
Book Section/s

Coleman CF 2006 'Ethics: An important consideration for Tax Professionals' in Further Global Challenges in Tax Administration, ed. M.McKerchar and M.Walpole, Fiscal Publications, Birmingham, United Kingdom, pp. 135-158

Coleman CF and Mescher B 2006 'Ethics: An important consideration for Tax Professionals' in Further Global Challenges in Tax Administration, ed. M.McKerchar and M.Walpole, Fiscal Publications, Birmingham, United Kingdom, pp. 135-58

5
Conference Paper/s

Mescher B and Coleman CF 2006 'Ethics: An important consideration for tax professionals', 7th International Conference on Tax Administration, Sydney, Australia, 21st April 2006

Coleman CF, Walpole M, McKerchar M, Woellner R and Zetler J 2006 'Taking the Civil Service Exam - Tax simplification drafting and individual compliance', 18th Annual Australasian Tax Teachers' Association Conference, Melbourne, VIC, Australia, 1st February 2006

2005

2
Book Section/s

Coleman CF and McKerchar M 2005 'The changing nature of work: Has the Australian Taxation Office kept pace?' in Global Challenges in Tax Administration, ed. R Fisher and M Walpole, Fiscal Publications, Birmingham, United Kingdom, pp. 158-167

Woellner R, Coleman CF, McKerchar M, Walpole M and Zetler J 2005 'Identifying the psychological costs of tax compliance' in Global Challenges in Tax Administration, ed. R Fisher and M Walpole, Fiscal Publications, Birmingham, United Kingdom, pp. 268-287

4
Journal Article/s

Carabetta G and Coleman CF 2005 'Employees no longer: On the federal government's proposals for contractors', Australian Review of Public Affairs Link

6
Conference Proceeding/s

Callus R, Carabetta G, Coleman CF and Hart G 2005 'Redefining work relationships through contractors - Legal and policy developments', Reworking Work - The Association of Industrial Relations Academics of Australia and New Zealand (AIRAANZ) Conference, University of Sydney, NSW, Australia, 11th February 2005

Hart G and Coleman CF 2005 'Intention purpose and motive in income tax law', 17th Annual Australasian Tax Teachers' Association Conference, Wellington, New Zealand, 28th January 2005 Link

2004

2
Book Section/s

Coleman CF and McKerchar M 2004 'The chicken or the egg? A historical review of the influence of tax administration on the development of income tax law in Australia' in Studies in the History of Tax Law - Tax Law History Conference 02', ed. J Tiley, Hart Publishing Ltd, Cambridge, United Kingdom, pp. 285-315

5
Conference Paper/s

Coleman CF and McKerchar M 2004 'The judicial concept of income', 2nd History of Tax Law Conference, Cambridge, United Kingdom, 1st January 2004-31st December 2004

Coleman CF and McKerchar M 2004 'The changing nature of work: Has the Australian taxation office kept pace?', 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, NSW, Australia, 16th April 2004

2003

4
Journal Article/s

Coleman CF and McKerchar M 2003 'The Australian income tax system - Has it helped or hindered: Primary producers address the issue of environmental sustainability', Journal of Australian Taxation, vol.6:2, pp. 201-223

5
Conference Paper/s

Coleman CF and McKerchar M 2003 'Australia's latest tax reform measures', Annual Conference of Society for Legal Scholars, Oxford, United Kingdom, 20th September 2003

6
Conference Proceeding/s

Coleman CF and Evans C 2003 'Tax compliance issues for small business in Australia', Small Business Tax Symposium, Sydney, NSW, Australia, 1st January 2003-31st December 2003

Coleman CF and McKercher M 2003 'The Australian income tax system: Has it helped or hindered, primary producers address the issue of environmental sustainability?', 4th Annual Global Conference on Environmental Taxation Issues, Experience and Potential, Sydney, NSW, Australia, 5th June 2003

Coleman CF, McKercher M, Hayley M, Walpole M, Zetler J and Woellner R 2003 'Successfully measuring the psychological compliance costs of compliance with income tax legislation', Australasian Tax Teachers Association Conference, Wollongong, NSW, Australia, 1st February 2003

2002

2
Book Section/s

Coleman CF and Freeman L 2002 'Cultural foundations of taxpayer attitudes to voluntary compliance' in Taxation: critical perspectives on the world economy, ed. S. James, Routledge, pp. 140-160

5
Conference Paper/s

Woellner R, Coleman CF, McKerchar M, Walpole M and Zetler J 2002 'Stress less - can simplified drafting reduce psychological compliance cost', Tax Research Network Conference 2002, Cambridge, United Kingdom, 6th September 2002

6
Conference Proceeding/s

Coleman CF, Woellner R, McKerchar M and Zetler J 2002 'Developments in the measurement of psychological compliance costs: A research method', 5th International Conference on Tax Administration: Current Issues and Future Developments, Sydney, NSW, Australia, 1st - 30th April 2002

2001

1
Book/s

Coleman CF 2001 'Income tax analysis, cases, questions and commercial applications', Australian tax practice a division of Thomson Legal & Regulatory Ltd.

2
Book Section/s

Coleman CF, Hart G and Boccabella D 2001 'Chapters 4,5, 6,7, 8,15,16 and 18' in Australian tax analysis, Australian tax practice a division of Thomson Legal & Regulatory Ltd., Australia

Woellner R, Coleman CF, McKerchar M, Walpole M and Zetler J 2001 'Taxation or vexation - Measuring the psychological costs of tax compliance' in Tax compliance costs: A festschrift for Cedric Sandford, ed. C Evans, J Pope and J Hasseldine, Prospect Media, St Leonards, Australia, pp. 35-50

2000

5
Conference Paper/s

Coleman CF and Freeman L 2000 'Changing attitudes of small business owners to the ATO in a tax reform environment, 1st January 2000-31st December 2000

Coleman CF 2000 'The power of commission of taxation to do real time audits', Australian Tax Teachers' Association Conference, Melbourne, VIC, Australia, 1st January 2000-31st December 2000

Coleman CF 2000 'How do you want to play - honest?', International Tax Administration Conference, ATAX April 2000, 1st January 2000-31st December 2000

Coleman CF, Woellner R, McKerchar M, Walpole M and Zetler J 2000 'The impact of "simplified" drafting on tax compliance: A pilot study', Australian Tax Teachers Association Conference, 1st - 28th February 2000

1999

1
Book/s

Coleman CF and Szekely L 1999 'Homeowner's guide to tax planning', CCH Australia Limited, Sydney, NSW, Australia, pp. 177

Coleman CF, Hart G, Sekhon J and Boccabella D 1999 'Income tax analysis teacher's manual'

1998

1
Book/s

Coleman CF and Lehmann G 1998 'Taxation Law in Australia', Australian tax practice a division of Thomson Legal & Regulatory Ltd.

1997

4
Journal Article/s

Coleman CF 1997 'Cultural foundations of taxpayer attitudes to voluntary compliance', Australian Tax Forum

Research Expertise

  • Income tax
  • Tax administration and compliance costs
  • Taxation law
  • The cash economy