Chris Evans

Chris Evans is a Professor in the School of Taxation and Business Law at UNSW Australia and an Extraordinary Professor in the Department of Taxation at the University of Pretoria, South Africa. He has published extensively on all aspects of taxation, but particularly comparative taxation, capital gains tax and tax administration.


  • The Impact of Full Franking Credit Refundability on Corporate Tax Avoidance, 22 Jun 2020
  • How Hard Is It for Businesses to Comply with VAT/GST Obligations Around the World?, 31 Jul 2019
  • Do Tax Rate Changes Have an Impact on Capital Gains Realisations? Evidence from Australia, 25 Mar 2019
  • The Income Tax at 100 Years: Is it time to scrap the CGT discount?, 02 Mar 2016