Michael Walpole
Michael is a professor of taxation law at UNSW Sydney, Australia, where he teaches and researches in comparative tax law, tax administration, tax policy, and value added tax. Michael is an international research fellow at the Centre for Business Taxation at Oxford University, an academic member of the Technical Advisory Group to OECD Working Party 9, and has a similar role in the GST Stewardship Group of the Australian Tax Office. He is a co-author of Understanding Tax and is Editor of Australian Tax Forum. He was a Visiting Professor to the OECD Centre for Tax Policy and Administration in 2012. He was previously a tax consultant with Ernst & Young and prior to that a legal practitioner in private practice.Courses:
Comparative Tax Systems
The course provides students with a comparative overview of the tax systems of various countries, with a view to developing a conceptual and practical understanding of the reasons why tax systems differ (and why they are sometimes so similar). The objectives of the course are to help students understand the characteristics that tax systems have in common, the areas in which tax systems differ, and the factors (legal, institutional, political, economic, social, and cultural) that cause the similarities and differences. The course covers areas such as tax structures, tax at different government levels, different types of tax (including income taxes, consumption taxes, capital and wealth taxes, and environmental taxes), tax operating costs, tax administration, and tax policymaking and reform.
Back to list