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Research_

Taxation

The cutting edge of tax law and policy

We lead change and make vital contributions to domestic and international tax policy.  

Our vision

We develop advanced theoretical and practical knowledge and wisdom regarding taxation law and policy, both domestic and international. We are home to the Ross Parsons Centre of Commercial, Corporate and Taxation Law, through which we carry on Professor Parsons' legacy of leadership in tax law research. We hope our research, along with our teaching and advisory work, contribute to better tax policy, a better tax system, and a more just society overall.

Our work

Our research is at the cutting edge of developments in tax law and policy, both domestically and internationally.

  • Associate Professor Celeste Black’s research explores a variety of domestic and international tax base issues as well as the intersections of tax law and administrative law, with a particular emphasis on taxpayer rights. 
  • Mr Micah Burch’s research interests include contemporary and emerging issues in domestic and international income tax law and policy, particularly those that result from technological change.
  • Professor Michael Dirkis’s research covers issues associated with the tax base, tax policy, tax reform and tax administrative developments arising in both the international and domestic taxation contexts.
  • Patricia Apps’ research covers a wide range of areas in public economics, particularly the economics of the household.
  • Graeme Cooper’s research focuses principally on domestic corporate taxation, comparative tax law, and tax policy.
  • Rebecca Millar specialises in goods and services tax and comparative value added tax.
  • Richard Vann specialises in corporate, comparative, and international taxation.

Our impact

Our tax group’s research is published in preeminent publications in Australia and around the world and informs classroom teaching. Our researchers present at regular seminars hosted by the Law School and at conferences, symposia, and meetings around the world. We apply our research by advising and making submissions to government and by consulting in the private sector. Our academics regularly comment in the media, guest lecture and teach around the world, are cited in judicial decisions and government reports, and participate in aid and training programs.

  • Professor Patricia Apps is developing realistic models of household decision making and to apply them to the analysis of inequality, taxation, social insurance, gender equity, child care and education. Her current research project focuses on the debate surrounding the taxation of capital income.
  • Associate Professor Celeste Black explores a variety of domestic and international tax base issues, the intersections of tax law and administrative law with a particular emphasis on taxpayer rights and the interaction between taxation law and policy and environmental law.
  • Micah Burch’s research interests address contemporary and emerging issues in domestic and international income tax law and policy. His current research focus is an examination of the tax treatment of income generated outside the boundaries of any country.
  • Professor Graeme Cooper is working to identify the strengths and weaknesses in Australia's business tax regime and how it might be improved to enhance the attractiveness of Australia as a venue for domestic and multinational firms.
  • Professor Graeme Cooper’s focus on the protracted and heated debate in Australia about changing elements of the corporate tax system such as reducing the corporate tax rate to 25 percent and changing the operation of Australia's imputation system. These are complicated questions involving economic and legal analysis.
  • Professor Michael Dirkis is exploring issues associated with the tax base, tax policy, tax reform and tax administrative developments arising in the international and domestic taxation contexts. His is focused upon reforms to Australia’s tax jurisdictions, aspects of tax treaty reform including base erosion and profit shifting, domestic and cross-border access to tax information and domestic tax issues relating to the taxation of sportspeople and actors, and the non-commercial loss rules.
  • Professor Rebecca Millar's research focuses on the policy and design of general consumption taxes such as the VAT/GST, with a particular emphasis on comparative VAT/GST law and policy and the impact of the digital economy on cross-border transactions. She is focused on the application of Australia’s GST to cross-border transactions, in particular recent reforms to expand the coverage of Australian GST to include digital and other electronically delivered services consumers purchase overseas (the so-called ‘Netflix tax’) and low-value imported goods.
  • Professor Richard Vann explores the development of tax treaties, development in international tax policy and identifying the strengths and weaknesses of Australia’s corporate tax rule. His current research project focuses on the debate surrounding the corporate tax rate and the recently signed Organisation for Economic Cooperation and Development (OECD) multilateral instrument.  

Our experts