Authors

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Yulianti Abbas

Yulianti Abbas is an Associate Professor and the Chair of the Accounting Department at the Faculty of Business and Economics, Universitas Indonesia. Yulianti received her doctoral degree in Public Affairs from the O’Neill School of Public and Environmental Affairs, Indiana University – Bloomington under the Fulbright scholarship. Yulianti’s main research interests are public budgeting and financing and tax policy and administration.

Nor Shaipah Abdul Wahab

Associate Professor Dr Nor Shaipah Abdul Wahab, the Head, School of Accounting and Finance, Taylor’s University Malaysia, specialises in taxation and corporate governance. She is a member of Certified Professional Practising Accountant Australia. Her research focuses on taxation, market valuation, corporate governance and financial reporting/disclosure. She has secured grants and published books and articles in these areas.

Christine Ablaza

Christine is a Research Fellow at the Centre for Policy Futures at The University of Queensland. Her work focuses on understanding various forms of socioeconomic disadvantage and how policy can help address it.

Wifag Adnan

Wifag Adnan is Assistant Professor of Economics at New York University Abu Dhabi (NYUAD). She received her B.S. at Duke University (magna cum laude with distinction) and her Ph.D. in Economics from Princeton University. She is a labor economist and her research examines the influence of major events, such as conflict, elections, and major social or economic reforms on labor market outcomes. These outcomes span labor mobility, job search, the propensity to migrate, unemployment, labor market segmentation, female labor force participation, and wage differentials for various subgroups.

Christofer Adrian

Chris is a Lecturer in the Department of Accounting at Monash University. Prior to this he was a Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. His research interests are in the areas of corporate governance, financial accounting and auditing, with recent works focusing on the impact of climate change and politics on capital markets.

David R Agrawal

David R. Agrawal is an Associate Professor in the Martin School of Public Policy & Administration and the Department of Economics at the University of Kentucky and a Fellow in the CESifo Network. He is Editor-in-Chief of International Tax and Public Finance. David's primary field of research is public finance - with an emphasis on taxation and fiscal federalism.

Andrew Ainsworth

Andrew Ainsworth is an Associate Professor in Finance at the University of Wollongong. Andrew’s research interests centre on dividends, the imputation tax system and the value that the market places on dividends and franking credits.

Joshua Aizenman

Joshua Aizenman has been the Dockson Chair in Economics and International Relations at USC since 2013. Joshua also serves as a Research Associate for the National Bureau of Economic Research, and co-editor of the Journal of International Money and Finance.

Shumi Akhtar

Dr Shumi Akhtar is an Associate Professor in Finance at the University of Sydney Business School and her research interests are broad, including Financial Markets and System, Financial Economics and Policy, Financial Engineering and Higher Education. Her research publications have appeared in leading international journals, media outlets and she was invited multiple occasions to serve as an expert witness before the Australian Parliamentary Senate Inquiry on Tax, Foreign Trade and Investment. She is a recipient of numerous prestigious grants, fellowships and awards.

Ahmed Al-Hadi

Dr Ahmed Al-Hadi is an accomplished professional with over a decade of experience in governance, finance, and strategic planning. Holding a PhD in Accounting from Curtin University and a Master's in Accounting Information Systems from Deakin University, Dr Al-Hadi has made significant contributions to both academia and industry. He specialises in corporate governance, budget analysis, financial action studies, and strategic sourcing.

Alberto Alesina

Alberto Alesina is the Nathaniel Ropes Professor of Political Economy at Harvard University. He served as Chairman of the Department of Economics from 2003 - 2006. He is the director of the political economy program of the National Bureau of Economic Research since 2006.

Sergey Alexeev

Sergey Alexeev is a Research Fellow in the National Drug and Alcohol Research Centre (NDARC), Faculty of Medicine, UNSW. He received his PhD in Economics from the University of Technology Sydney with a specialty on causal data modelling and program evaluation.

Nazila Alinaghi

Nazila Alinaghi is a Research Fellow for the Chair in Public Finance at the Victoria University of Wellington. She completed a PhD in economics at the University of Canterbury. Since joining the CPF, Nazila has been working on several topics, including tax and transfer microsimulation modelling (minimum wage policy, designing direct tax reforms), estimating taxable income elasticities, and tax compliance among others.

Christina Allen

Christina Allen is a Senior Lecturer at Curtin Law School, Perth, Western Australia. She widely publishes in taxation law and policy. She has previously worked at the Australian Taxation Office.

Abdullah Almutairi

Abdullah Almutairi is a lecturer at Majmaah University, specialising in accounting. He earned his Ph.D. in Accounting from Curtin University, where his research focused on financial accounting and taxation.

Harald Amberger

Harald Amberger was born in Austria and studied International Business Administration as well as Finance and Accounting at the Vienna University of Economics and Business (WU Vienna) and the University of Western Australia (UWA). Since September 2013 he has been studying for his doctorate degree in the Doctoral Program in International Business Taxation at WU Vienna. In spring 2016 he was invited to spend a semester at the University of Iowa as a visiting PhD-scholar. His research interests includes real-effects of taxation and the influence of taxes on financing and investment decisions as well as organizational form choices.

Eli Amir

Eli Amir is a Professor of Accounting at the Coller School of Management at Tel Aviv University and and a visiting professor at London Business School.

Nikolay Anguelov

Dr. Nikolay Anguelov is an Assistant Professor in the department of Public Policy at the University of Massachusetts, Dartmouth. He has a Ph.D. in Policy Studies, Regional Economic Development concentration, an MPA and a MS in Applied Economics and Statistics from Clemson University. Dr. Anguelov completed his undergraduate studies at the Fashion Institute of Technology in International Trade and Marketing. He's the author of Economic Sanctions vs. Soft Power: Lessons from North Korea, Myanmar and the Middle East (Springer), The Dirty Side of the Garment Industry: Fast Fashion and Its Negative Impacts on Environment and Society (CRC Press) and Policy and Political Theory in Trade Practice: Multinational Corporations and Global Governments (Palgrave Macmillan).

Armenak Antinyan

Armenak Antinyan is an associate professor in Behavioral and Experimental Economics at Zhongnan University of Economics and Law in Wuhan, China. He also serves as Behavioral Science Lead at Armenia National SDG Innovation Lab established by UNDP and the Government of Armenia. His current research focuses on four directions: i) the applications of behavioral economics to public policy, ii) the impact of institutions on whistleblowing behavior, iii) the behavior of individuals in social networks, and iv) the positional concerns of individuals.

Patricia Apps

Patricia Apps is Professor of Public Economics, The University of Sydney Law School, Fellow of the Academy of Social Sciences in Australia, and Research Fellow of the Institute of Labor Economics (IZA), Germany. Her research covers a wide range of areas in Public Economics. She has undertaken extensive analysis of the effects of tax policy on household labour supply, saving and fertility decisions, and has been a major contributor to the new literature on the economics of the household.

Lilia Arcos Holzinger

Ms. Lilia Arcos Holzinger is a Research Assistant in the Research School of Social Sciences and the Tax and Transfer Policy Institute of the ANU, and holds a Bachelor of Economics (Honours) from the ANU.

Akihito Asano

Akihito Asano joined Sophia University in 2010 after holding positions at the University of Melbourne and the Australian National University. He received his BA from Yokohama National University, his MA from Hitotsubashi University, and his MEc and PhD from the Australian National University. His current research interests are in the fields of international trade and natural resource economics.

Zareh Asatryan

Zareh Asatryan serves as Deputy Head of the Department “Corporate Taxation and Public Finance” at ZEW in Mannheim, Germany. His current research focuses on three directions: i) tax and transfer systems in low-capacity environments, ii) political economy of welfare states, and iii) fiscal policy in the Eurozone.

Aqib Aslam

Aqib Aslam is an economist in the Tax Policy Division of the Fiscal Affairs Department at the International Monetary Fund. Prior to joining the IMF, he has worked at Goldman Sachs International, the Bank of England and the U.K. Government Economic Service, as well as studying for a Ph.D. at the University of Cambridge. He also holds an M.Sc. from University College London and a B.A. (Hons) from the University of Oxford.

Siobhan Austen

Siobhan Austen is Professor of Economics within the Curtin Business School and Director of the Women in Social and Economic Research (WiSER) research cluster. Siobhan holds a PhD in Economics from the University of Melbourne. Her research expertise is in the economic analysis of the gendered aspects of key social and economic policy debates around population ageing, retirement incomes and labour force participation.

Reuven S. Avi-Yonah

Reuven S. Avi-Yonah is Irwin I. Cohn Professor of Law and director of the International Tax LLM programme of the University of Michigan Law School, United States and specializes in corporate and international taxation. He has served as a consultant to the US Department of the Treasury and the OECD on tax competition, and is a member of the steering group for the OECD's International Network for Tax Research. He is also a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation.

Céline Azémar

Céline Azémar is Senior Lecturer (Associate Professor) in Economics and Director of the Centre for Development Studies, at the University of Glasgow. Her research focuses on the impact of international corporate taxation on multinational firms' behaviour. Céline obtained her PhD in Economics at the University of Paris I (Paris School of Economics).

Francisco Azpitarte

Francisco Azpitarte joined the Melbourne Institute of Applied Economic and Social Research in March 2011 as the Ronald Henderson Research Fellow within the Labour Economics and Social Policy research program. He holds a Masters degree in Economic Analysis from the Universitat Autonoma de Barcelona and completed his PhD in Economics at the Universidade de Vigo in 2009.

John Azzi

Dr. John Azzi is currently Senior Lecturer at the School of Law, Western Sydney University. Previously he was a barrister in Sydney and before that was Senior Research Associate with the International Bureau of Fiscal Documentation, Amsterdam. John's research output explores the impact of developments in administrative and constitutional laws on the rights of taxpayers to dispute tax assessments in courts.

Phillip Baker

Dr Phillip Baker is a Senior Lecturer in food policy and regulation, and international nutrition, at Deakin University. His research focuses on the political economy of health and food systems, the determinants of global dietary change, and the implications for human and planetary health. He regularly consults to United Nations food and nutrition agencies on these and related topics.

Marie Balczun

Marie is a senior research assistant at the Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) in the Faculty of Business & Law at Queensland University of Technology (QUT). Her research focuses on social psychology and human behaviour and the application of these areas to the nonprofit sector and philanthropy.

Mustapha Bangura

Dr Mustapha Bangura is a Senior Lecturer and Postgraduate Property Director at the University of Technology Sydney (UTS) with expertise in Property Economics and has published in top-ranking property journals.

Sue Barker

Sue Barker is the director of Sue Barker Charities Law, a boutique law firm based in Wellington, New Zealand, specialising in charities law and public tax law. Sue is currently on sabbatical as the New Zealand Law Foundation International Research Fellow Te Karahipi Rangahau ā Taiao, undertaking research into the question “What does a world-leading framework of charities law look like?”, with a report due by late 2021. More information about Sue and the research can be found at www.charitieslaw.co and www.charitieslawreform.nz.

Jonathan Barrett

Jonathan Barrett is a Senior Lecturer in Law and Taxation at the Wellington School of Business and Government, Victoria University of Wellington. Jonathan, who previously worked as internal counsel to large financial services providers and as a tax consultant for a Big Four accounting firm, holds degrees from British and South African Universities. His PhD examined the application of fundamental human rights to a taxation system. Jonathan’s research focuses on how tax relates to the rights-bearing citizen in society.

Carlos Barros

Carlos Barros is a Special Counsel at Macpherson Kelley. As a former Tax Manager at Deloitte, Senior Manager at William Buck and Senior Executive Officer with the Tax Avoidance Taskforce at the Australian Taxation Office, he has extensive experience providing commercial and legal advice in relation to complex domestic and international tax and legal issues.

Thomas Bauer

Thomas Bauer is currently Professor of Economics at the University of Bochum (Ruhr-Universität Bochum) and Vice-President of the RWI in Essen. He received his Ph.D. from the University of Munich in December 1997. His research interests include migration, population economics, and applied microeconometrics.

Ralph-Christopher Bayer

Professor Ralph-C Bayer joined the School of Economics at the University of Adelaide in 2002 after completing his PhD at the London School of Economics. Professor Bayer’s research spans public finance, applied microeconomic theory and experimental economics. He has established AdLab -- the Adelaide Laboratory for Experimental Economics, one of the first experimental laboratories for Economics in Australia. Professor Bayer currently is the director of AdLab and is also serving as an editor of the Journal of Institutional and Theoretical Economics.

Myles Bayliss

Myles Bayliss is an solicitor of the Supreme Court of Queensland and High Court of Australia practising in the areas of Insolvency and Bankruptcy, Employment, and Dispute Resolution. Myles writes broadly on issues in insolvency law, competition law and policy, technology and tax policy.

Anna Belgiorno-Nettis

Anna Belgiorno-Nettis is a graduate lawyer in Gilbert + Tobin’s Competition and Regulation team. She holds a Juris Doctor from Melbourne Law School and a Bachelor of Media and Communications from the University of Sydney. Her published work covers many topics, from regulation of digital platforms and news media, women in student leadership, conversations about sexual assault, prejudicial pre-trial publicity, behavioural economics and environmental policy.

Andrés Bellofatto

Dr Andrés Bellofatto is a Lecturer (Assistant Professor) at the University of Queensland. His research lies at the intersection of macroeconomics and public economics, and specialises on the optimal design of tax policy. Dr Bellofatto holds a PhD from Carnegie Mellon University.

Serkan Benk

Serkan Benk is an Associate Professor in the Department of Public Finance at Inonu University in Turkey. His research interests in public finance are the theory of taxation, public economics, tax compliance and taxpayer behaviour. In recent years, he has focused on ethics of tax evasion. He has collaborated actively with researchers in several other disciplines of social science, particularly psychology, business and law.

Duncan Bentley

Duncan Bentley is Deputy Vice-Chancellor (Academic) for Swinburne University of Technology, Melbourne VIC. He is one of the leading international scholars in taxpayers’ rights, a Fellow of the Academy of Law and an Honorary Fellow of the South African Institute of Tax Practitioners.

Kristoffer Berg

Kristoffer Berg recently received his PhD from the University of Oslo and is joining the Oxford University Centre for Business Taxation as Research Fellow. He has previously studied at the LSE and interned at the Tax Policy Division at the IMF. His work typically combines theory and empirics to study fairness in taxation.

Rohan Best

Rohan Best lectures in economics at Macquarie University. His research interests include superannuation, investments, and inequality. Rohan worked in the financial services industry prior to completing a PhD from the Australian National University.

John Bevacqua

John is an Australian legal academic and commercial lawyer. John holds a PhD in tax law from the University of New South Wales. He publishes regularly both in Australia and abroad in the field of tax administration and is recognised as an expert in taxpayer rights and remedies.

Nicholas Biddle

Professor Nicholas Biddle is Associate Director of the ANU Centre for Social Research and Methods, head of the methods and survey program in the centre and lead researcher for the Policy Experiments Lab. He has a Bachelor of Economics (Hons.) from the University of Sydney and a Master of Education from Monash University. He also has a PhD in Public Policy from the ANU where he wrote his thesis on the benefits of and participation in education of Indigenous Australians.

Shelley Bielefeld

Before her employment at Griffith Law School and the Law Futures Centre at Griffith University as an ARC DECRA Fellow and Senior Lecturer, Dr Bielefeld was the Inaugural Braithwaite Research Fellow at the School of Regulation and Global Governance at the Australian National University, where she remains a Visiting Fellow.

Anam Bilgrami

Dr. Bilgrami is a Research Fellow at the Macquarie University Centre for the Health Economy. She is a Health Economist with experience in economics consulting work (previously as a Senior Economist and Manager at Deloitte Access Economics) and academic research. She specialises in causal inference and policy evaluation.

Jared Birbeck

Jared Birbeck is a graduate of the Flinders University of South Australia and holds a Masters of Taxation from UNSW Sydney, and is a taxation law practitioner whose specialisation includes R&D law interpretation.

Celeste Black

Celeste Black is an Associate Professor at the University of Sydney Law School. Her research interests include income tax, state taxes, withholding tax and royalties, tax administration and intersections between tax law and climate law. Her PhD considered the domestic and international tax implications of carbon trading transactions.

Hazel Blunden

Hazel Blunden is currently a Research Associate at the Social Policy Research Centre, UNSW, where she is working on a variety of housing-related and other research projects. She is the author and co-author of reports, articles and book chapters on housing policy issues including negative gearing of investment properties and homelessness. Hazel also teaches and tutors on social science and economics subjects at UNSW and UTS.

Dale Boccabella

Dale Boccabella is an associate professor in taxation law in the School of Accounting, Auditing & Taxation, UNSW Business School, the University of New South Wales, Sydney, Australia. In addition to his extensive undergraduate and postgraduate tax teaching record, Dale has written and published over 200 articles, technical commentaries, conference and seminar papers, media commentaries, etc, on Australia’s taxation regime(s).

David Bond

David is a Senior Lecturer in the Accounting Discipline Group and also leads the Business Analytics program at the UTS. He has published in journals including Journal of Accounting and Public Policy, Accounting & Finance, Journal of Contemporary Accounting & Economics and the Australian Accounting Review.

Marina Bornman

Dr Marina Bornman is a Senior Lecturer at the Department of Accountancy in the College of Business and Economics at the University of Johannesburg. She holds a PhD (Taxation) from University of Johannesburg (2015). Her research interests are tax compliance; tax administration; tax education; and research methodology.

Melisso Boschi

Melisso Boschi is a Senior Parliamentary Official at the Senate of the Republic of Italy where he serves as Head of the Economic and Finance Research Unit of the Research Service and member of the Working Group on Public Policy Analysis and Evaluation of the Impact Assessment Office. He is also a Research Associate at the Centre for Applied Macroeconomic Analysis (CAMA) of the Australian National University. His primary research interest lies in the fields of Public Policy Analysis and Evaluation, Public Finance, and Macroeconomics.

Sudipta Bose

Dr Sudipta Bose is a Senior Lecturer in Accounting at the University of Newcastle. His research interests include capital market, cost of equity capital, corporate governance, carbon emissions and assurance, integrated reporting, sustainability reporting and assurance. Dr Bose has published his scholarly articles in the Journal of Corporate Finance (JCF), Accounting, Auditing & Accountability Journal (AAAJ), British Accounting Review (BAR), Abacus, Accounting & Finance (AF), Corporate Governance: An International Review (CGIR), Critical Perspectives on Accounting (CPA), and Journal of Contemporary Accounting and Economics (JCAE).

Ferdi Botha

Ferdi Botha is a Senior Research Fellow at the Melbourne Institute: Applied Economic & Social Research, at the University of Melbourne. He is also a Research Fellow at the ARC Centre of Excellence for Children and Families over the Life Course. His research interests are in mental health, subjective and financial wellbeing, and applied microeconometrics.

Mark Bowler-Smith

Mark is an Associate Professor at Deakin Law School. He is a qualified UK barrister with a PhD in Tax Law from the University of Cambridge.

Monica Bozzano

Monica Bozzano is Assistant Professor of Economics at the University of Milan, Italy, and Research Fellow of the Global Labor Organization. She holds a PhD in Economics from the University of Pavia and a master degree in Economics and Social Sciences from the University of Sydney. Her works lie at the intersection between economics, economic history, and political economy with a special focus on gender issues.

Mark Brabazon

Mark Brabazon SC practises as a barrister at 7 Wentworth Selborne in in Sydney. He is the author of International Taxation of Trust Income (CUP, 2019) and ‘The Application of Tax Treaties to Fiscally Transparent Entities’ in the Global Tax Treaty Commentaries (IBFD online) and holds a PhD in law from the University of Sydney.

Bruce Bradbury

Bruce Bradbury is an Associate Professor at the Social Policy Research Centre at UNSW, Sydney. His research looks at poverty, inequality and economic disadvantage and associated government policies.

Valerie Braithwaite

Valerie Braithwaite is a professor in the School of Regulation and Global Governance (RegNet) at the Australian National University. Her research focuses on how and why citizens are distancing themselves from democratically elected governments and what changes in policy, implementation and regulation are needed to rebuild trust in public and private institutions. She is co-editor (with Gale Burford and John Braithwaite) of Restorative and Responsive Human Services and author of Defiance in Taxation and Governance.

Rob Bray

Rob Bray joined the ANU in 2010 after a long career in the Australian Public Service. His research interests range across a wide span of social policy areas, including the interaction of social policy with the economy. This has included work on the interaction of the tax transfer system and the role of the Australian minimum wage.

Hugh Breakey

Hugh Breakey is a Research Fellow at Griffith University’s Institute for Ethics, Governance and Law, Australia. His work stretches across the philosophical sub-disciplines of political theory, legal philosophy, normative ethics and applied philosophy. He is the author of Intellectual Liberty: Natural Rights and Intellectual Property (Ashgate). Since 2013, Hugh has served as President of the Australian Association for Professional and Applied Ethics.

Robert Breunig

Professor Breunig is the Director of the Tax and Transfer Policy Institute at the ANU and held the role of Acting Director of the Crawford School of Public Policy in 2015–16. He has worked in a number of important public policy areas including: the relationship between child care and women’s labour supply; the effect of immigration to Australia on the labour market prospects of Australians; and the intergenerational transmission of disadvantage.

Dominik Breznik

Dominik is a Senior Associate at Herbert Smith Freehills.

Christine Brown

Christine is Professor of Finance in the Department of Banking and Finance at Monash University. She completed her PhD at the University of Melbourne and held several positions at the University of Melbourne. She joined Monash University in 2010 and was inaugural Head of the Department of Banking and Finance from 2014 to 2018.

Rodney Brown

Dr Rodney Brown is a Senior Lecturer at the School of Accounting, Auditing & Taxation (including Atax) in the UNSW Business School. He is an empirical archival researcher of issues at the intersection of taxation and financial accounting. Rodney joined UNSW in July 2018 after spending 5 years in the UK completing a PhD in Accounting at the London School of Economics (LSE). Rodney’s current research interests focus on corporate tax avoidance, country-by-country reporting and tax transparency.

David Brown

David Brown is Associate Professor at Adelaide Law School, where he teaches and researches in insolvency, secured transactions, corporate law and property law. He has been a consultant to various government and law reform bodies, and has authored several texts on insolvency law and secured transactions law in England, New Zealand and Australia, including Corporate Rescue (1996, Wiley, UK), Duggan and Brown, Australian Personal Property Securities Law (LexisNexis, 2nd edition 2016), and Symes, Brown and Lombard, Australian Insolvency Law (2019, LexisNexis, 4th edition).

Max Bruce

Dr Bruce is a General Member of the Administrative Review Tribunal and a former lecturer in taxation law in the College of Business and Economics at Australia National University. He has also lectured in the College of Business, Government & Law at Flinders University and taught at the Adelaide University Law School. He holds an LLB, GDLP and PHD from the University of Adelaide and is a Fellow of the Tax Institute of Australia. He is also a Barrister & Solicitor of the High Court of Australia and the Supreme Court of South Australia.

Gareth Bryant

Gareth Bryant is a Lecturer in the Department of Political Economy at the University of Sydney.

Lyndall Bryant

Dr. Lyndall Bryant’s impactful research shapes policy on housing markets and urban development focusing on housing affordability and supply.  She brings over 20 years industry experience in housing, finance and property development, together with more than a decade in academia.  Lyndall is passionate about sustainable development, collaborating widely to influence housing policies, supporting social impact and community building through her extensive industry networks.

Tamer Budak

Tamer Budak is an associate professor of tax law in the Faculty of Law at the Inonu University, Turkey. He was a visiting fellow at the University of Exeter Business School, UK, Max Planck Institute for Tax Law and Public Finance, Germany, and University of Florida Levin College of Law, USA.

Micah Burch

Micah is a Senior Lecturer mainly in tax law at the University of Sydney Law School. Prior to academia, Micah practiced tax law at large corporate law firms in New York City and co-founded an independent publishing house specialising in translations of popular Japanese books.

Irene Burgers

Dr. Irene Burgers is Professor of International Tax Law at the Faculty of Law of the University of Groningen and Professor of Economics of Taxation at the Faculty of Economics and Business of the University of Groningen, the Netherlands. Her interests focus on tax aspects of doing international business.

Paul Burke

Paul Burke is an economist focusing on energy, the environment, and transport challenges. He is a Fellow in the Crawford School of Public Policy at the Australian National University.

Mark Burton

Associate Professor Mark Burton teaches and researches taxation law at Melbourne Law School, The University of Melbourne. He has authored and co-authored research publications regarding tax expenditures, including Tax Expenditure Management: A Critical Analysis, Cambridge University Press, 2013 (with Professor Kerrie Sadiq).

Adam Butt

Dr Adam Butt is an Associate Professor, and has been in the Research School of Finance, Actuarial Studies and Statistics since 2005. He completed his PhD at ANU in 2011 and has had his research published in a number of top-ranked actuarial journals, in addition to winning the College of Business & Economics Award for Teaching Excellence in 2013.

Glenys Byrne

Glenys has an honours degree in Commerce (economics major) from the University of Melbourne. Joining the Department of Finance in 1987, Glenys specialised in federal financial relations, and developed an extensive knowledge of indirect tax issues and tax expenditures. In 2003, Glenys organised the first Women in Economics seminar for the ACT Branch of the Economic Society of Australia (ESA) and in 2005 she chaired the ESA’s National Committee for Women in Economics. She retired from the Australian Public Service in March 2017 and remains inspired by the public policy contributions of Professor Freda Briggs (dec. 2016) and Professor Helen Hughes (dec. 2013).

Sarah Callinan

Sarah is an Australian Research Council Discovery Early Career Research Award Research Fellow at La Trobe University. She is particularly interested in alcohol consumption at home but also work on a number of international alcohol-related collaborative projects.

Craig Cameron

Craig is a Senior Lecturer in the School of Business and Creative Industries at The University of the Sunshine Coast. Craig teaches and researches in labour law, regulation of business structures, work-integrated learning (WIL), and professional skills development. In a previous life, Craig was a lawyer with significant external and in-house experience, advising on corporate and employment issues.

Elena Capatina

Elena Capatina is a Research Fellow at the Centre of Excellence in Population Ageing Research (CEPAR) at UNSW. She received a PhD in Economics from the University of Toronto. Elena’s research interests are in the fields of macroeconomics, health and labour economics.

Patrick Carlin

Patrick Carlin is a PhD student in Public Affairs at the O'Neill School of Public and Environmental Affairs at Indiana University. His concentration is policy analysis, and he focuses on health and social policy.

Robert Carling

Robert Carling is a senior fellow at The Centre for Independent Studies.

Terry Carney

Terry Carney AO, FAAL is an Emeritus Professor at Sydney Law School and Visiting Research Professor at UTS. He has written extensively on social security, oversaw the writing of the 1991 Social Security Act, chaired the National Advisory Council on Social Welfare and served for nearly 40 years as a member of the Social Services and Child Support Division of the Administrative Appeals Tribunal and its predecessor the Social Security Appeals Tribunal.

Andrew Carter

Andrew is an Assistant Director in Tax Policy Research at the Australian Taxation Office (ATO). He has previously held tax and macroeconomic related roles at the World Bank and the Department of Treasury. Andrew is currently a part-time PhD candidate at the Crawford School in Economics. His research is examining responses to the income tax and superannuation systems.

Simone Casey

Dr Simone Casey completed a PhD at RMIT University in 2018. The thesis was title Resistance in employment services a critical account. The research findings have implications for understanding the impact of sanctions on street-level relations in employment services, and welfare conditionality more broadly. Simone is an Associate of RMIT’s Future Social Services Institute.

Serhan Cevik

Serhan Cevik is a Senior Economist in the Fiscal Affairs Department of the IMF. He completed his graduate studies in economic history at the London School of Economics and in economics at American University in Washington, DC.

Lekha Chakraborty

Lekha S. Chakraborty is a Professor at the National Institute of Public Finance and Policy, India. She is also affiliated as Research Associate with the Levy Economics Institute of Bard College, New York. She is the author of the book "Fiscal Consolidation, Budget Deficits and the Macroeconomy".

Jim Chalmers

Dr Jim Chalmers MP has been the Shadow Minister for Finance since 2016 and the Member for Rankin in the Australian Parliament since 2013. He was formerly Shadow Minister for Financial Services and Superannuation, Shadow Minister for Sport, Shadow Assistant Minister for Trade, Investment and Productivity, Shadow Assistant Minister for Resources, and Shadow Parliamentary Secretary to the Leader of the Opposition.

Eugene Chan

Eugene Chan is senior lecturer in marketing at Monash University. His research interests are in the psychological factors that influence how consumer make financial decisions, such as investments and tax compliance. He is also interested in the impact of political ideology on consumers’ decision-making.

Marc Chan

Marc is a professor in the Department of Economics at the University of Melbourne. His main areas of research include labour economics, public economics, and applied econometrics. A major part of his research concerns the impact of the welfare system and related social programs on choice behaviour. His research also focuses on combining theoretical and empirical quantitative approaches to economic problems related to public policy.

Bruce Chapman

Bruce Chapman is a Professor of Economics at the Research School of Economics and the Research School of Finance and Actuarial Statistics, at the Australian National University. His research spans the topics of income contingent loans, long-term unemployment, the meaning of job flows data, the economics of crime, the economics of cricket, fertility, marital separation and government as a risk manager.

Shawn Chen

Shawn Chen is a Lecturer at the University of Western Australia. He is also a Research Affiliate of Tax and Transfer Policy Institute at Australian National University. His papers published in Journal of Public Economics, Journal of Law, Economics, and Organization, Economic Letters, International Tax and Public Finance, Journal of Tax Administration, China Economic Review, and in top Chinese journals.

Ruvimbo Chidziva

Ruvimbo Chidziva is based at the Munk School of Global Affairs and Public Policy at the University of Toronto. She is pursuing her Master of Global Affairs degree from the Munk School and will be graduating next Spring. Ruvimbo is a Research Assistant at the ICTD working primarily on the Civil Society Programme. She previously worked for CBM Zimbabwe managing projects on eye health and inclusion of people with disabilities.

Cameron Chisholm

Cameron Chisholm is a director in the Revenue Analysis Branch of the Parliamentary Budget Office, which is responsible for costing policy proposals relating to the tax system. Cameron completed a PhD in Economics at Monash University in 2014.

Yunho Cho

Yunho Cho is an Associate Professor in the Institute for Social and Economic Research at Jinan University. He received his Ph.D. in economics from the University of Melbourne in 2018. Yunho’s research interests include macroeconomics, real estate, public finance, and household finance. His academic papers have been accepted for publications at the International Economic Review, Quantitative Economics, and the Journal of Applied Econometrics.

Usman W. Chohan

Dr. Usman W. Chohan is an economist specializing in the processes of fiscal reform. He has previously worked at the World Bank and the National Bank of Canada, and completed his doctoral work on Independent Fiscal Institutions at UNSW Canberra.

Helen Christensen

Helen Christensen is an Associate and a PhD Candidate at the Institute of Public Policy and Governance, University of Technology Sydney. Her research is in the professionalisation of community engagement in local government.

Samuel Chu

Samuel Chu is a charity lawyer at Carroll & O’Dea in Sydney, Australia. He has academic and professional experience and interests in charity law, corporate structuring and governance, taxation (including charity and not-for-profit taxation and exemptions from state property taxes), philanthropy, political and electoral law, and discrimination law. Samuel is also involved in professional associations, community organisations, and academia.

Andrew Clarke

Andrew Clarke is a lecturer in sociology and social policy at the University of New South Wales. His research expertise is in homelessness and housing insecurity, housing policy, and social welfare. Andrew is currently conducting studies on the experience of applying and waiting for social housing in Australia, and on the eviction of low-income tenants in private rental sector.

Deborah Cleland

Deborah Cleland is a PostDoc at the School of Regulation and Global Governance. Her research focusses on how regulators can work with communities to improve safety, quality of life and citizen engagement in our democracy. She is currently working on how to effectively integrate restorative justice into environmental regulation.

Manning Clifford

Manning Clifford is an Associate at Boston Consulting Group and a member of its public sector practice. Manning has previously worked at the Reserve Bank of Australia and at Victoria’s Department of Premier & Cabinet, where he advised on tax policy. He studied economics at the University of Melbourne, where his honours thesis focussed on the efficiency effects of stamp duty.

Brendan Coates

Brendan Coates is the Household Finances Program Director at the Grattan Institute. Before joining Grattan, Brendan worked with the World Bank in Indonesia, and prior to that, he undertook a number of roles with the Australian Treasury, including as part of the Treasury’s China Policy Unit. Brendan holds a Masters of International Development Economics from the Australian National University and Bachelors of Commerce and Arts from the University of Melbourne.

Michael Coelli

Associate Professor Michael Coelli has worked as an academic economist at the University of Melbourne since 2005. His research focuses on Labour Economics and the Economics of Education. His recent work has focused on the effects of technology and trade on the Australian labour market, and the effects of policy and leadership on student outcomes.

Kay Cook

Kay Cook is a Professor and Associate Dean of Research for the School of Social Sciences, Media, Film and Education at Swinburne University of Technology. Her work explores how new and developing social policies such as welfare-to-work, child support and child care policies, transform relationships between individuals, families and the state.

Amanda Cooklin

Amanda is a Senior Research Fellow and social scientist at La Trobe University. Her expertise includes large-scale survey design and analyses, implementation and evaluation of parenting interventions; and translating evidence into policy and practice.

Veronica Coram

Veronica has a background in social policy. Her research interests include inequality and redistributive policy; the political participation of marginalised groups; and policy affecting children, young people and families.

Monica Costa

Dr Monica Costa is an economist and gender and development researcher with a particular focus on the application of Gender-Responsive Budgeting. Her book - Gender Responsive Budgeting (GRB) in Fragile States: The case of Timor-Leste - is the first international publication addressing the potential of gender budgeting in fragile state contexts. She has published widely in leading journals and has worked on gender issues in Australia, Portugal, Timor Leste, Solomon Islands, and Indonesia. She has worked with a range of partners including the Australian aid program, UN agencies, and International NGOs. In 2008 she was an adviser to the Timor-Leste Secretary of State for the Promotion of Equality, and over the years she has been engaged in a variety of regional training course on Gender-Responsive Budgeting, and Women in Politics.

Bridget J. Crawford

Bridget Crawford is the James D. Hopkins Professor of Law at the Elisabeth Haub School of Law at Pace University in White Plains, New York, USA. She is a graduate of Yale University (BA), the University of Pennsylvania (JD) and Griffith University (PhD).

John Creedy

John Creedy is currently Professor of Public Economics and Taxation at the Victoria University of Wellington, New Zealand, where during the years 2011 to early 2017 he was also employed half-time as a Principal Advisor in the NZ Treasury. His research interests include public economics, labour economics, income distribution and the history of economic analysis.

Paul Crosby

Dr Paul Crosby is a Lecturer in Economics at the Macquarie Business School, Macquarie University. He is an applied microeconomist with research interests in the economics of digitisation, entertainment, social media, culture, sport, and consumer choice.

Katherine Curchin

Dr Katherine Curchin is a Senior Lecturer in Social Policy at POLIS, the ANU Centre for Social Policy Research. The main focus of her research is behavioural conditionality in the social security system. She has published in international peer-reviewed journals such as the Journal of Social Policy, Social Policy and Administration, International Political Science Review and Women’s Studies International Forum. She was Editor-in-Chief of the Australian Journal of Social Issues (2019-2023).

Henry Cutler

Professor Henry Cutler is Director of the Macquarie University Centre for the Health Economy. Professor Cutler has extensive experience in evaluating the health and aged care systems, having undertaken over 130 research projects for government organisations, peak bodies, and providers in the last decade. Professor Cutler has contributed to several government led national committees, providing expert advice on improving system effectiveness and efficiency, funding, financing, and regulation.

John D’Attoma

John D’Attoma is Lecturer in International Politics and Business. He joined Exeter Business School in September 2017 after spending three years at the European University Institute as a Research Fellow. His research lies in the field of comparative political economy and employs a variety of methodological techniques, both quantitative and qualitative (survey, survey experiments, lab experiments, comparative historical analysis), to investigate the varied relationship between citizens and their states. Most recently he has focused on taxation in Europe and the United States.

Justin Dabner

Dr Justin Dabner is an associate professor at the Law School at James Cook University. His area of specialisation is primarily comparative international tax, having previously been the National Tax Technical Director for both Deloitte Touche Tohmatsu and Ernst and Young. He has extensively toured South East Asia working on research projects, undertaken research in the Pacific island state of Vanuatu, New Zealand, the United Kingdom and South Africa and has previously been seconded to the Tax Policy Institute at Kansai University in Osaka, Japan.

Kalmen Datt

Kalmen Datt is a senior lecturer in the School of Taxation and Business Law, UNSW. He has been admitted as a barrister in South Africa and a barrister/solicitor in New Zealand. He is admitted as a legal practitioner in NSW. Kalmen has successfully completed the Common Professional exams in the UK. His research interests include taxpayer rights and the impact of digitisation on the tax system.

Peter Davidson

Peter Davidson completed his PhD in social policy at the UNSW Social Policy Research Centre and is currently Adjunct Senior Lecturer.

Glenn Davies

Glenn Davies is a sessional lecturer in tax at the University of New South Wales.

Kevin Davis

Kevin Davis AM is Professor of Finance, The University of Melbourne. He was a member of the Australian Financial System Inquiry which reported to the Government in November 2014.

Haydn Daw

Haydn is a policy adviser at the Australian Taxation Office and has previously held senior roles at various government departments including Treasury, Industry and Agriculture. Haydn has served as a senior adviser to a former Assistant Treasurer and has played an instrumental role in previous government tax reviews. Haydn has developed material for foreign governments on ways to enhance their program of economic, financial and public sector management reforms (e.g. AIPRD) and has presented to visiting APEC country delegates on contemporary taxation issues.

Emma Dawson

Emma Dawson is Executive Director of Per Capita. She has worked as a researcher at Monash University and the University of Melbourne; in policy and public affairs for SBS and Telstra; and as a senior policy adviser in the Rudd and Gillard Governments. Emma is the co-editor, with Professor Janet McCalman, of the upcoming collection of essays What happens next? Reconstructing Australia after COVID-19, published by Melbourne University Press.

Rita de la Feria

Rita de la Feria is Professor of Tax Law at the University of Leeds, and an International Research Fellow at the Oxford University Centre for Business Taxation. Her research focuses primarily on tax law and policy, and she has published widely on that area, including five books and over 60 journal articles and book chapters. She is actively engaged in policy discussions, has participated in numerous tax reforms around the world, and has testified before several elected Parliaments, including the European Parliament. She has received various awards for her research and policy engagement, most recently in 2019, when she was recognised in the 100 Years of Women in Tax, by IFA, as one of the most influential women in tax in the last 100 years.

Marize de Villiers

Marize de Villiers qualified as a chartered accountant (South Africa) in 2005 and holds a master's degree in taxation from the University of Pretoria (2017). She is currently a senior lecturer in financial accounting at the University of South Africa.

Ashley Deeks

Professor Deeks is Professor of Law at the University of Virginia School of Law. She is currently on leave from the University of Virginia to work for the US government. Nothing herein should be construed to reflect the position or views of the US government.

Nathan Deutscher

Nathan is a Sir Roland Wilson PhD scholar at the Australian National University. His PhD is investigating intergenerational mobility and early human capital formation in Australia. Prior to his PhD, Nathan worked in the Treasury in the Australian Government.

Ken Devos

Ken Devos (BB) (Grad Dip Tax ) (MTax) PhD CPA, is an Associate Professor in the Faculty of Business and Law at Swinburne University (Hawthorn Campus). Ken lectures in both graduate and undergraduate accounting and taxation courses and has published in both national and international tax journals and presented a number of conference papers on taxation issues.

Dhammika Dharmapala

Dhammika Dharmapala is the Julius Kreeger Professor of Law at the University of Chicago. He serves as Co-Editor of the Journal of Law and Economics. He is an International Research Fellow of the Oxford University Centre for Business Taxation, a fellow of the CESifo Research Network (based in Munich), and a Research Affiliate of the Tax and Transfer Policy Institute at the ANU.

Fernando Di Nicola

Fernando Di Nicola was a fiscal policy advisor for the Italian Finance Ministry until 2017, and is now an advisor and a microsimulator for social policies and pensions at the Italian National Institute for Pensions and Social Policies (INPS).

Huong Dinh

Huong Dinh is a Research Fellow at the Tax and Transfer Policy Institute, the Australian National University. She completed her PhD in economics and possesses strong analytical, econometric and microsimulation modelling skills. Her research seeks to reveal how structural factors (e.g., international trade, climate change, the personal income taxation and transfer system, and labour markets) have socio-economic impacts on communities, industries, households and individuals.

Janine Dixon

Janine Dixon is a Research Fellow at the Centre of Policy Studies (CoPS) at Victoria University. Her work at CoPS is primarily in the theory and practical application of large-scale dynamic computable general equilibrium (CGE) models. Janine has undertaken numerous economic consultations for public and private sector clients in Australian and internationally. Prior to joining CoPS in 2007 Janine worked at the Australian Bureau of Statistics (1997-2002) where she was the manager of various surveys of the service industries in Australia. Janine has a PhD from the University of Dublin, Trinity College (2006) and a Bachelor of Economics with First Class Honours from Monash University (1997).

Tinh Doan

Tinh Doan received his PhD in Economics from the University of Waikato, New Zealand in 2011. He then worked for New Zealand government ministries before joining ANU in 2018. At ANU, his research focuses on ageing workforce, gender inequality, time use, health behaviour and health outcomes. He also works on Covid and mental health service use, and Tackling Indigenous Smoking.

Begoña Dominguez

Dr Begoña Dominguez is Associate Professor in Economics at the University of Queensland and Vice-President of the Australasian Macroeconomic Society. She specialises in the broad areas of fiscal and monetary policies.

Tristan Dry

Tristan Dry holds a Master of Public Health from Griffith University, an Honours degree in Neuroscience from Monash University, and a Bachelor of Biotechnology and Medical Research from the University of Tasmania. His research focuses on public health policy processes, specifically how to increase the adoption of known cost effective policies targeting non-communicable diseases.

Peter Drysdale

Peter Drysdale is Emeritus Professor in the Crawford School of Public Policy, head of the East Asian Bureau of Economic Research (EABER) and Editor-in-Chief of East Asia Forum.

Alan Duncan

Professor Alan Duncan is Director of the Bankwest Curtin Economics Centre and Bankwest Professor of Economic Policy at Curtin University. Alan has published widely in academic and policy outlets of the highest international reputation, and was awarded the prestigious Frisch Medal of the Econometric Society in 2000 for a paper published in the world-leading journal, Econometrica. His broad range of research interests include: public policy; education, training and childcare; labour market participation; gender equity; and inequality and wellbeing.

Lien Duong

Dr Lien Duong, an Associate Professor at Curtin University, has a strong research background in ESG (environmental, social and gonvernance), public policy, tax and capital markets. Her work has been published in high-impact international journals and featured in major media outlets. Her research was cited in the 2022 Treasury Report, leading to Australian Government regulations for the buy-now-pay-later industry in May 2023, enhancing consumer protection.

Eva Eberhartinger

Prof. Dr. Eva Eberhartinger is full professor and holds a chair in Tax Management (Betriebswirtschaftliche Steuerlehre) at the Department of Finance, Accounting, and Statistics at WU, Vienna University of Economics and Business. From 2006 until 2011 she was the Vice-Rector, Financial Affairs at WU. In her research, she focuses on the effect of tax on management decisions, in particular in multinational groups.

Richard Eccleston

Richard Eccleston is Professor of Political Science and founding Director of the Institute for the Study of Social Change at the University of Tasmania. His specific expertise is in the politics of public finance and taxation reform having researched these topics around the world in recent years.

Chris Edmond

Chris Edmond is Professor of Economics at the University of Melbourne. His main research interests include the implications of asset market frictions for the conduct of monetary policy and the implications of product market frictions for resource allocation, aggregate productivity, and the gains from international trade.

Peter H Egger

Peter H. Egger has been a Professor of Applied Economics at KOF, the Swiss Institute for Business Cycle Research in the Department of Management, Technology and Economics at ETH Zurich since 2009. His research focus is on applied and theoretical panel econometrics, applied and theoretical international and regional economics, industrial organization and multinational firms.

Ainsley Elbra

Ainsley Elbra is a researcher in the field of international political economy. Her work focuses on globalisation, private governance and business-state relations. She has published on the power of multinational corporations, with a particular focus on mining firms and their engagement with host states in the Global South.

David Elkins

David Elkins is a Professor at the Netanya College School of Law in Israel. His visiting appointments include Southern Methodist University, Tulane University, Cornell University, and Singapore Management University. Professor Elkins’ primary research interests are international taxation, corporate taxation, and the interplay between philosophy and taxation.

Rosemary Elkins

Rosemary Elkins is a Research Assistant at the University of Sydney School of Economics. Her main interests are in health and environmental policy issues.

Elza Elmira

Elza Samantha Elmira has been working as a researcher with a focus on socioeconomic and health issues. Elza is currently working on private sector engagement for tuberculosis elimination in Indonesia.

Joel Emery

Joel Emery is a former research assistant of the TTPI. He graduated from the ANU with a Bachelor of Laws with Honours. His honours thesis examined the taxation of regulation of bitcoin and digital currencies, and he has continued to research this space over the last two years. He is now a tax lawyer at an international tax firm.

Owain Emslie

Owain Emslie is an Associate at the Grattan Institute. Owain holds a Bachelor of Commerce & Bachelor of Science from the University of Melbourne. He has also completed professional qualifications as an actuary.

Saul Eslake

Saul Eslake is a Vice-Chancellor’s Fellow at the University of Tasmania, and an independent consulting economist. He has previously been Chief Economist at the ANZ Bank, and at Bank of America Merrill Lynch Australia.

Baban Eulaiwi

Dr Baban Eulaiwi holds a PhD in accounting from Curtin University. In 2019, he joined Curtin University where he conducts research in the areas of money laundering, insider trading, tax avoidance, climate change, audit, sustainability, governance, and capital markets. He has published in The British Accounting Review, International Journal of Auditing and Australian Journal of Management.

Chris Evans

Chris Evans is an Emeritus Professor in the School of Accounting, Auditing and Taxation 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.

Alex Evans

Dr Alexandra Evans is a Senior Lecturer in Taxation Law in the School of Taxation and Business Law, UNSW. Alex holds a BA/LLB (Hons), LLM (Tax) and PhD (Tax) from Sydney Law School and has studied in the USA. Alex’s principal teaching and research focus is on the domestic income tax rules for business entities in Australia, particularly private trusts. She is also interested in intergenerational wealth transfer.

Michael Evans

Michael is an independent consultant, providing assistance and advice to industry groups, not-for-profit bodies, firms and various government agencies. He has assisted with design, policy and legislation of taxation reform proposals of government agencies in Australia, New Zealand, Malaysia, Qatar and Myanmar. He was a Senior Fellow of University of Melbourne's Masters level tax courses for over 20 years.

Robert Evans

Professor Robert Evans is the Dean International and Professor of Accounting, Faculty of Business and Law at Curtin University. Professor Evans re-joined Curtin Business School in 2018 following 6 years as the Pro Vice-Chancellor and President of Curtin Singapore. Previous to this, he held senior positions in Curtin’s Graduate School of Business, including Director of the School. Research interests include Corporate Governance and Executive Remuneration.

Hisham Farag

Hisham Farag is Professor of Finance and Director of Research at the University of Birmingham Business School. He is also the Founding Director of the Sustainable Financial Innovation Research Centre (SFIC). His research focuses on topics related to corporate finance, fintech, sustainable finance and corporate governance. His research has been published in the leading journals such as the Journal of Financial and Quantitative Analysis, Journal of Corporate Finance, and British Journal of Management.

Jonathan Farrar

Jonathan Farrar is an Associate Professor (Taxation) in the Lazaridis School of Business and Economics at Wilfrid Laurier University, Waterloo, Canada. He conducts psychology-based research pertaining to taxpayer decision-making. Research topics include tax compliance, tax whistleblowing, tax amnesties, and tax-sheltered savings.

Lisa Farrell

Lisa Farrell is Professor of Economics in the School of Economics, Finance and Marketing at RMIT University. Her research interests are in risk and uncertainty, applied microeconomics and health economics.

Carlo Favero

Carlo Favero holds a D.Phil. from Oxford University. He is currently Head of Finance Department at Bocconi University where he holds the Deutsche Bank Chair in Asset Pricing and Quantitative Finance. He has published in scholarly journals on applied econometrics, monetary and fiscal policy and time-series models for macroeconomics and finance.

Hans Fehr

Hans Fehr is Professor of Economics at the University of Wuerzburg (Germany). He received his diploma in Economics in 1989 and his Ph.D. in Economics in 1992 from the University of Regensburg.

Katja Fels

Katja Fels is a researcher and consultant for economic policy communication at RWI – Leibniz Institute for Economic Research, one of Germany’s leading institutes for independent economic research and evidence-based policy advise. She holds a Graduate Diploma in Economic Policy from ANU, and a Master’s degree in Journalism and Political Science from Dortmund University and Bochum University, Germany. Her research focuses on evaluating the application of behavioral insights to various policy domains, among them taxation, energy conservation and education.

Jun Feng

Jun Feng is a lecturer at Monash Business School. His work focuses on population ageing issues with a focus on superannuation decisions and behavioural responses to policy changes.

Tracy Beck Fenwick

Tracy Beck Fenwick is Director of the Australian Centre for Federalism and Lecturer in Political Science at the School of Politics and International Relations at the Australian National University.

Terese Fiedler

Dr Terese Fiedler is the Associate Head of Learning and Teaching Performance at the Tasmanian School of Business and Economics. She has a strong research interest in issues of accountability, including accounting for social capital through cultural events and First Nations education, corporate social responsibility and reporting. She teaches mainly in financial accounting and has taught and developed units in corporate sustainability.

Lance Fisher

Lance Fisher obtained his Bachelor degree from Macquarie University, his Master’s from the University of New South Wales and his PhD from the University of Minnesota. He was appointed professor of economics at Macquarie University in February 2008, after spending twenty years at the University of New South Wales. He was department head from 2011 to 2016. He has published widely in macroeconomics and econometrics.

Ronald Fisher

Ronald Fisher, professor of economics at Michigan State University, specializes in the study of state and local government finance and taxation. In addition to a number of professional articles and research reports, he is the author of the leading textbook State and Local Public Finance, with the fifth edition in process. In 1992, he was a Visiting Fellow at the Federalism Research Centre at ANU.

Hayley Fisher

Hayley Fisher is a Senior Lecturer in the School of Economics at the University of Sydney. She is also a Research Fellow at the Life Course Centre and a Research Affiliate at the Institute of Labor Economics (IZA). Her research focuses on the causes and consequences of family formation and dissolution, including the influence of welfare policy and family law, and the strategies used to smooth the financial shock of relationship breakdown. She has recently published articles in the Economic Journal, Economic Record, Review of Economics of the Household, and the Australian Journal of Family Law.

Jonathan Barry Forman

Professor Jonathan Barry Forman is the Kenneth E. McAfee Centennial Chair in Law at the University of Oklahoma, where he teaches courses on tax and pension law. Professor Forman served in Washington, DC, as the Professor in Residence for the Internal Revenue Service Office of Chief Counsel for the 2009–2010 academic year, and he was a member of the Board of Trustees of the Oklahoma Public Employees Retirement System (OPERS) from 2003 through 2011.

Maya Forstater

Maya Forstater is a visiting fellow at the Center for Global Development and a researcher and advisor on business and sustainable development. Her work focuses on the intersection between public policy and private investment including questions around taxation and illicit financial flows as well as mobilising low carbon investment.

John Freebairn

John Freebairn holds the Ritchie Chair in economics at the University of Melbourne and has degrees from the University of New England and the University of California, Davis. John is an applied microeconomist and economic policy analyst with current interests in taxation reform and environmental economics.

Brett Freudenberg

Professor Brett Freudenberg is a leading Australian academic into the taxation of small and medium businesses in Australia. His research excellence has been recognised through a number of national awards, as well as a Fulbright scholarship (2006) to study the tax system in the USA. He is also a meticulous and rigorous scholar in learning and teaching with numerous refereed publications in the areas of work-integrated learning, self-efficacy, generic capabilities and information literacy.

Jane Fry

Jane Fry is a postdoctoral research fellow in the School of Population and Global Health at the University of Melbourne. Her research interests are in the economics of ageing, applied microeconomics and health economics.

Ana Gamarra

Dr Ana Gamarra is a Research Fellow at the Melbourne Institute: Applied Economic & Social Research and a Research Fellow with the Life Course Centre. She is an applied micro-economist with a focus on public policy evaluation. She works with large micro datasets using (quasi-) experimental methods. She works in applied microeconomics. Her research interests include public economics, taxation, family, and education.

Mukesh Garg

Mukesh Garg is Associate Professor in the Department of Accounting at Monash University. He joined Monash University in 2006. Before that, he was a lecturer at Victoria University. His specific areas of research interest include reporting regulations, internal control disclosures, earnings quality, auditing, climate change, cost of capital, and valuation of listed companies.

Nick Garvin

Nick Garvin is a Research Manager at the e61 Institute. Nick specialises in microeconometric research for Australian economic and financial policy. His experience includes research at RBA and APRA on topics related to superannuation, mortgage debt, payments, and financial-market transactions, and as an econometrics lecturer at UNSW. Nick holds a PhD in Economics from Pompeu Fabra University, a Masters in Economics from London School of Economics, and Bachelor Degrees in Economics and Psychology from Macquarie University.

Norman Gemmell

Professor Norman Gemmell is Chair in Public Finance at Victoria University of Wellington and a former Chief Economist at the New Zealand Treasury.

Ruud Gerards

Dr. Ruud Gerards is a labour market economist. Ruud is a coordinating senior researcher at the Research Centre for Education and the Labour Market, Maastricht University, the Netherlands.

Stephan Geschwind

Stephan Geschwind is a research assistant at the University of Passau in Germany. He is mainly interested in political economy, corruption, and experimental and behavioral economics.

Hassan Gholipour Fereidouni

Hassan Gholipour Fereidouni is an Associate Professor of Property in the School of Business at Western Sydney University (WSU) in Australia. Before joining WSU, he served as a Lecturer (2014-2017) and Senior Lecturer (2018-2020) in Economics at Swinburne University of Technology. Hassan specializes in property economics and finance, urban economics, and tourism economics.

Francesco Giavazzi

Francesco Giavazzi is Professor of Economics at Bocconi University, where he was Deputy-Rector in 2001-03. He is a Research Fellow of CEPR and a Research Associate of NBER. He chairs the Scientific Committee of CEPII and was a member of the Strategic Committe of the Agence France Trésor.

James Giesecke

James is the Director of the Centre of Policy Studies, Victoria University. His research is in the development of large-scale multi-regional and national computable general equilibrium (CGE) models, and the application of these models to the analysis of the determinants of economic growth and structural change, forecasting, and policy analysis.

Christian Gillitzer

Christian Gillitzer is Lecturer in the School of Economics at the University of Sydney. His research fields are public finance and macroeconomics, and he has done work on topics including state fiscal capacity, optimal commodity taxation, the charitable tax deduction and consumer sentiment.

John Glover

John Glover is a commercial barrister specialising in taxation law and trusts. He has advised and appeared for large and small private sector clients, including public and private trustee companies, deceased estates and not-for-profit-corporations. John was the principal author of a report commissioned by the Australian Taxation Office on discretionary trusts and high net worth individuals.

Xiaodong Gong

Xiaodong Gong is an associate professor at NATSEM, the Institute of Governance and Policy Analysis of University of Canberra. He has published in International and Australian journals such as Journal of Human Resources, Journal of Econometrics, Journal of Applied Econometrics, Economic Development and Cultural Change, The Economic Record and many other reputable journals. His work includes modelling labour supply, tax and transfer policy, childcare, labour mobility, child development and education, and household consumption.

Livia Gonzaga

Dr Livia Gonzaga is a former La Trobe Business School Tax Coordinator, currently a Tax Specialist at the ATO.

Sjoerd Goslinga

Sjoerd Goslinga (PhD) is senior researcher at the Research Department of the Netherlands Tax Administration and at the Department of Social and Organsational Psychology, Leiden University, The Netherlands. He has a background in social and organisational psychology, research methodology and communication science. His current research focusses on tax compliance, regulation, enforcement, persuasive communication, motivation and behaviour change.

Brett Govendir

Brett Govendir is a Lecturer in the Accounting Discipline Group at the University of Technology Sydney. His research interests include informativeness of accounting information, company tax and corporate governance in the public sector.

Bligh Grant

Bligh Grant is Senior Lecturer at the UTS Centre for Local Government (CLG). He holds a PhD and BA (Hons, Politics) from the University of New England.

Matthew Gray

Matthew is Director of the ANU Centre for Social Research and Methods and Professor of Public Policy at The Australian National University. Previous appointments include Director of the Centre for Aboriginal Economic Policy Research and Deputy Director of the Australian Institute of Family Studies. He has published research on a wide range of social and economic policy issues and has undertaken major evaluations of government policies and programs including the family law system, income management, service delivery models and place-based interventions.

Anthony Gray

Professor Anthony Gray is a Professor of Law at the University of Southern Queensland. He has sole-authored approximately 150 research articles in his academic career to date, many in top quality journals such as the University of New South Wales Law Journal, Federal Law Review, Monash University Law Review, Sydney Law Review and Public Law Review. He has published in quality research outlets in the United Kingdom, Canada and the United States. His monographs include Vicarious Liability: Critique and Reform (Hart Publishing, 2018) and The Evolution from Strict Liability to Fault in the Law of Torts (Hart Publishing, 2021). His PhD thesis was entitled Excise Taxation in the Australian Federation (UNSW, 1997).

Lisa Greig

Lisa Greig FCA FIPA CTA GAICD is currently a Lecturer in Taxation in the Department of Accounting, Faculty of Business & Economics at the University of Melbourne. Her interest is in tax education, which she focuses on developing the next generation of tax practitioners. In addition to running her own boutique practice, she presents practical tax sessions and webinars to fellow practitioners for the Institute of Public Accountants and the Tax Nuggets Academy, and facilitates tax and ethics units in the CAANZ graduate program.

Hans Gribnau

Hans Gribnau is Professor of Tax Law, Fiscal Institute and the Center for Company Law at Tilburg University, and Professor of Tax Law at Leiden University, in the Netherlands. His areas of expertise are fiscal methodology, principles of tax law, procedural tax law, and tax ethics.

William Griffiths

William (Bill) Griffiths is Emeritus Professor of Econometrics at the University of Melbourne. He was appointed Professor of Econometrics at the University of New England in Armidale in 1986 and moved to Melbourne in 2001. He has coauthored several econometrics textbooks and is a Fellow of the Australian Academy of Social Sciences and a Fellow of the Journal of Econometrics.

Arthur Grimes

Arthur Grimes is Professor of Wellbeing and Public Policy at Victoria University of Wellington’s School of Government, and Senior Fellow at Motu Economic and Public Policy Research. Prof Grimes’ prior roles include Chairman and Chief Economist of the Reserve Bank of New Zealand, and President of the New Zealand Association of Economists. He was a member of the New Zealand government sponsored 2010 Tax Working Group.

Ross Guest

Ross Guest is a Professor of Economics, and Dean (Learning and Teaching), in the Griffith Business School at Griffith University. He is an Adjunct Professor with the Australia and New Zealand School of Government (ANZSOG) and a Principal Fellow with the Higher Education Academy.

Evgeny Guglyuvatyy

Dr Evgeny Guglyuvatyy is a Senior Lecturer in the School of Law and Justice at Southern Cross University. His PhD from UNSW was a comparative study of the climate change policies focusing on potential applicability of carbon tax and emissions trading in Australia. He also holds a Master’s degree in Law from Nottingham University a Bachelor's Honours degree in Law from Chelyabinsk State University.

Abeyratna Gunasekarage

Dr Abeyratna (Abey) Gunasekarage is a Senior Lecturer in Finance at the Department of Banking and Finance, Monash University, Australia. Abey received his BSc Honours from the University of Sri Jayewardenepura, Sri Lanka and MAcc & PhD from the University of Dundee, UK. Abey’s research interests include dividend policy, mergers and acquisitions, financial markets, bank performance, corporate governance, and emissions management. Abey has published more than 40 scholarly articles in reputable journals such as Accounting and Finance, British Accounting Review, International Review of Economics and Finance, Journal of Contemporary Accounting and Economics and Pacific-basin Finance Journal.

Sven Günther

Sven Günther (*1978) studied ancient and modern history, and public law at the University of Mainz (Germany) where he received his PhD with a dissertation on Roman taxation in 2008. After stationed as teacher and post-doc in Frankfurt, Yokohama and Bielefeld, he became full professor of Classics at, and vice-director of, the Institute for the History of Ancient Civilizations (IHAC), Northeast Normal University, Changchun, China, in 2015. His research centers on the socio-economic and legal history of the Greco-Roman world.

Alan L. Gustman

Alan L. Gustman is Professor of Economics at Dartmouth College and holds the Loren M. Berry Chair in Economics. He is a Research Associate at the National Bureau of Economic Research (NBER) in their programs in Labor Studies and Aging, has served as a Co-Principal Investigator of and is now on the Steering Committee of the Health and Retirement Study (HRS) and is a member of the Executive Committee of the University of Michigan Retirement Research Center. Gustman's research has focused on four issues in labor economics and the economics of aging: retirement, pensions, social security and saving.

Jonathan Hambur

Jonathan Hambur is a Research Economist in the Economic Research Department at the Reserve Bank of Australia. Prior to this, he was an analyst in the International and Domestic Markets Departments. His research has focused on topics including currency and commodities markets, time-series econometrics and quantitative finance/financial economics.

Steven Hamilton

Steven Hamilton is a Visiting Scholar at the Tax and Transfer Policy Institute, and Assistant Professor of Economics at The George Washington University in Washington, D.C. He has a PhD and an MA in economics from the University of Michigan, and a First-Class Honours degree in economics from the University of Queensland. He is a former Australian Treasury official who worked on a number of federal budgets.

Mara Hammerle

Mara is currently undertaking a PhD in Energy Economics at the Crawford School of Public Policy, Australian National University. Her research interests are in the economics of household energy consumption, microgeneration by households, and energy poverty.

Jawad Harb

Jawad Harb is currently a PhD candidate in the School of Accounting, Information Systems and Supply Chain at RMIT University. Jawad’s PhD thesis involved an analysis of the effect of technological advancements on taxpayers’ compliance behaviour. Jawad’s research interests lie in tax compliance, digital economy, and crypto-related activities.

Syed Hasan

Syed is an empirical researcher at the Crawford School of Public Policy. He has received his PhD from ANU in 2014 and is interested in studying issues related to public, labor and development economics. Syed has published articles in Energy Economics, Agricultural Economics, Australian Journal of Agricultural and Resource Economics and Economic Record.

Nigar Hashimzade

Nigar Hashimzade holds a PhD in Economics from Cornell University. She undertakes research in applied microeconomic theory and time series econometric theory. Prior to her current position at Durham University Business School, she worked at the University of Exeter and the University of Reading. Her previous research career was in theoretical physics.

Andrew Hayashi

Andrew Hayashi is Class of 1948 Professor of Scholarly Research in Law, University of Virginia School of Law.

Simon Headland

Simon Headland is currently undertaking a Master of Philosophy at the Adelaide Law School, University of Adelaide, where his research focuses on intergenerational equity within Australia’s tax system. His work explores how taxation policy can address the challenges of wealth distribution across generations and contribute to economic fairness.

Shafik Hebous

Shafik Hebous is a deputy division chief at the IMF's Fiscal Affairs Department. Shafik has provided extensive tax policy advice in several countries in Asia, Africa, Europe, and the Americas. His research is mainly in the area of public finance including topics such as wealth inequality, the taxation of multinationals, and tax competition. Shafik was adjunct professor at Oslo Fiscal Studies at the University of Oslo and assistant professor at the Economics Department at the Goethe University Frankfurt (Germany), where he obtained his Ph.D. in Economics.

Walter Hellerstein

Walter Hellerstein is the Distinguished Research Professor Emeritus and Shackelford Professor of Taxation Emeritus, University of Georgia School of Law, Athens, Georgia, USA, and Visiting Professor, Vienna University of Economics and Business.

Troy Henderson

Dr Troy Henderson is a Senior Research Officer at the Mental Wealth Initiative at the University of Sydney and a Co-Director of the Australian Basic Income Lab. His research interests include Basic Income, alternative workweek schedules, social policy reform, labour market economics and heterodox economic theory.

Nicolas Herault

Nicolas Herault currently holds the position of Senior Research Fellow at the Melbourne Institute of Applied Economic and Social Research at the University of Melbourne, which he joined in 2007. He holds a PhD and a Master’s degree in economics from the University of Bordeaux (France). He has undertaken commissioned research for the World Bank, the European Commission, the Australian Labor Party, the Australian Department of Education, Employment and Workplace Relations and the Australian National Centre for Vocational Education Research.

John Hewson

John Hewson is Chair of the Tax and Transfer Policy Institute and the former leader of the Federal opposition. Since then he has run his own investment banking business and served on the boards of several businesses and charities. He has also worked as an economist for the Australian Treasury, the Reserve Bank and the International Monetary Fund, as well as working as an advisor to two successive Federal Treasurers and the Prime Minister.

Ross Hickey

Ross Hickey is a Senior Research Fellow in the Melbourne Institute: Applied Economic and Social Research at the University of Melbourne; Associate Professor in the Department of Economics, Philosophy and Political Science at the University of British Columbia’s Okanagan Campus; Research Affiliate at the Tax and Transfer Policy Institute at Australia National University. A public economist, his research focuses on charitable giving and charity operations.

David Higginbottom

From 1989-1997 David Higginbottom was a Marketing Manager with Telstra responsible for EDI, Email, and Internet related technologies. From 1997-2009 he was a Canberra-based lobbyist, concentrating on the political and policy issues associated with new technologies. Currently he is working with new audio technologies.

Richard Highfield

Richard Highfield is a consultant in tax system design and administration and holds an honorary position of Adjunct Professor with the UNSW School of Business and Law. Prior work experience includes almost 20 years as a senior advisor with the OECD’s Centre for Tax Policy and Administration and the IMF’s Fiscal Affairs Department, and over 25 years with the ATO where he was a Second Commissioner of Taxation (1993 to 1997).

Elizabeth Hill

Elizabeth is Associate Professor in Political Economy at The University of Sydney, and co-convenor of the Australian Work and Family Policy Roundtable. She is a leading researcher on women, work and care in Australia and the Asian region. She is currently a Chief Investigator on the Australian Women’s Working Future Project (https://awwf.sydney.edu.au/).

Helen Hodgson

Professor Helen Hodgson is an expert in Taxation, based at the Curtin Law School. Her research is in the areas where tax and social policy intersect: superannuation; housing and inequality. She has contributed significantly to policy review in the areas of superannuation and the tax and transfer system.

Jody Hoenink

Dr Jody Hoenink is a Research Associate at the University of Cambridge. In the coming years, she will conduct secondary data analyses focussing on the interplay between individual-level and environmental-level factors that explain health behaviours. Her PhD work at the University of Amsterdam focussed on the effectiveness and equity of nudging and pricing strategies to improve healthy food purchases in the supermarket setting.

Kevin Holland

Kevin Holland is a chartered accountant (ICAEW) who specialised in corporate taxation with one of the Big 6(4) audit firms before moving into academia. Since then his teaching and research has focused inter alia on how investors and managers within corporate tax payers address the complexity of the tax environment. A related area examines tax reporting in financial statements and tax based narrative disclosures.

Jeffrey Hoopes

Jeff Hoopes is an assistant professor at the University of North Carolina Kenan-Flagler Business School, and studies how taxpayers respond to tax laws and changes in tax enforcement. He examines issues at the intersection of accounting, public economics and finance. He received his PhD from the University of Michigan, and MAcc and BS from Brigham Young University.

Anthony Howell

Dr. Howell is the Director of the Center on Technology, Data, and Society and an Associate Professor at Arizona State University. Previously a professor at Peking University, he has published 30+ articles, secured nearly $1 million in funding, served as a Fulbright Scholar, and held visiting fellowships at the Asian Development Bank, the U.S. National Academies, and the Chinese Academy of Sciences.

Chris Hoy

Christopher Hoy is a Research and Policy Fellow at the Crawford School. He has worked for over 10 years as a public policy economist for a range of organisations, including with the World Bank, Asian Development Bank and the Australian Treasury. He completed his Masters of International and Development Economics from Yale University and PhD in Economics at the ANU.

Eva Huang

Dr Huang received her PhD from the University of Sydney Business School and she is a lecturer at the University of Sydney Business School. Her research expertise includes regulating the digitalised hidden economy and social e-commerce; managing the dark side of e-commerce and e-commerce compliance; and tax informatics, Legaltech & legal information systems. She has published papers in peer reviewed Journals, such as New Zealand Journal of Taxation Law and Policy, eJournal of Tax Research and others.

Felix Hugger

Felix Hugger is a researcher and doctoral candidate at the LMU Munich’s Center for Economic Studies and the Chair of Public Economics with Professor Clemens Fuest. He holds a Master’s Degree in Economics from LMU Munich and also studied at the University of California, Berkeley and Princeton University. His research focuses on corporate taxation, tax incidence, and foreign direct investment.

Louise Humpage

Dr Louise Humpage is an Honorary Associate Professor in Sociology at the University of Auckland, New Zealand.

Gyu-Jin Hwang

Gyu-Jin Hwang is a senior lecturer in the School of Social and Political Sciences, the University of Sydney. He specializes in comparative social policy and his recent publications appeared in Policy Studies, Social Policy and Society, and International Social Security Review. He is an author of Pathways to State Welfare in Korea (2006) and Building Markets (2022).

Andrea Ichino

Andrea Ichino is Professor of Econometrics at the EUI. Professor Ichino has published widely in journals such as the Quarterly Journal of Economics, the American Economic Review, and the Journal of the European Economic Association. He is a Research Fellow of the European Association of Labor Economists, of CEPR, CESifo, IZA. He has been Editor in Chief of “Labour Economics” and is currently a Managing Editor of “Economic Policy”.

David Ingles

David is a Senior Research Fellow at The Tax and Transfer Policy Institute. He has a degree in Economics (Sydney University), a Master of Economics (Sydney University) and a PhD in Public Policy (ANU).

Edi Slamet Irianto

Edi Slamet Irianto is a senior lecturer in the Graduate Program of the Faculty of Administrative Science, Universitas Indonesia.

Khadijah Isa

Dr Khadijah Isa is an Assistant Professor at the Department of Accounting, International Islamic University Malaysia (IIUM), since 2001. She holds a PhD (Taxation) from Curtin University (2012). Her research interests are tax compliance, tax administration, Goods and Services Tax (GST), and graduate employability. Prior to joining IIUM, she worked as tax consultant at PricewaterhouseCoopers. She is a Chartered Accountant of Malaysian Institute of Accountants and CPA Australia.

Ilya Isakov

Ilya Isakov is a lawyer at the Australian Taxation Office. Prior to joining the ATO, he has worked at a number of commercial law firms. Ilya holds a Bachelor of Commerce and a Graduate Certificate in Management from Curtin University, as well as a Bachelor of Laws from UWA.

Heru Iswahyudi

Heru Iswahyudi currently works at the Ministry of Finance of the Republic of Indonesia. He earned his bachelor’s degree from Sekolah Tinggi Akuntansi Negara (Indonesian State College of Accountancy), his master’s degree from Universitas Wijaya Putra and his degree of Doctor of Business Administration from Murdoch University, Australia. His research interest is mainly in the areas of economic efficiency, productivity, public finance and taxation.

Maksym Ivanyna

Maksym Ivanyna is a Senior Economist at the Joint Vienna Institute. His research portfolio includes publications and working papers in the fields of fiscal policy, development, growth, corruption, governance, fiscal federalism, taxation, technology adoption and innovation, structural reform, and income inequality.

Angela Jackson

Angela is Lead Economist at Impact Economics and Policy and has completed a PhD from Monash University's Centre for Health Economics on the Economics of Disability in Australia.

Jannet Farida Jacob

Dr Jannet Farida Jacob is a Research Fellow at National Institute of Public Finance and Policy (NIPFP), India. She has her doctorate in applied economics from Jawaharlal Nehru University. She is an expert in social sector spanning education and health. Currently, she is engaged in a project on ‘Innovations in Public Policy’, where she is working on state finances, public expenditure review of nutrition and child budgeting.

Komal Jain

Ms Komal Jain is a researcher at NEERMAN, a specialist evaluation research organisation based in Mumbai and Delhi. Her research interests are public policy, gender budgeting and labour economics.

Kathryn James

Dr Kathryn James teaches and researches in taxation law and policy at the Melbourne Law School. She has specific expertise in the value added tax (VAT) or goods and services tax (GST). Her research focuses on how ostensibly technical questions of taxation impact upon distributive justice. Kathryn is an ARC Discovery Early Career Research fellow from December 2019 to December 2024 for a project that examines whether Australia Can and Should Reform the GST (DE190100346).

Deborah Jarvie

Dr. Deborah Jarvie is a faculty member in the Dhillon School of Business at the University of Lethbridge in Alberta, Canada, where she holds the CGA Faculty Fellowship in Accounting. Deborah has a PhD from the Department of Business Law and Taxation at Monash University, an MSc in Management Studies and a BMgt in Accounting from the University of Lethbridge, a Professional Certificate in Watershed Management from Michigan State University, and she is a designated Chartered Professional Accountant, Certified General Accountant (CPA, CGA). Her research interests include environmental tax policy, socio-ecological and economic systems, the water-energy-food nexus, and systems science. Deborah’s PhD studied the role of environmental tax policy in innovation for groundwater resilience.

Natasja Koitzsch Jensen

Natasja Koitzsch Jensen is an assistant professor in the Department of Public Health, University of Copenhagen. Her work focuses on access to healthcare, the organisation of healthcare and social services, and social inequality in health and disability. She has published widely on access to disability pension and the impact on labour market attachment for people living with disabilities.

Raghbendra Jha

Raghbendra Jha is Professor of Economics and Executive Director of Australia South Asia Research Centre, Arndt-Corden Department of Economics, Australian National University (ANU, Australia).

Yothin Jinjarak

Yothin Jinjarak is an associate professor, School of Economics and Finance, Victoria University of Wellington.

Shane Johnson

Melinda Jone

Melinda Jone is a research assistant in the Department of Accounting and Information Systems, College of Business and Law, University of Canterbury, Christchurch, New Zealand.

Juergen Jung

Juergen Jung's primary research interests concern the lifecycle and equity effects of health, health insurance, and health policies. Some specific research topics addressed: the evolution of health risk over the lifecycle; the gender specific effects of large scale health reforms; calculating the dynamic general equilibrium effects of changes to the payout formula of social security; and analysing the effects of ageing and health financing in general equilibrium frameworks.

Nanak Kakwani

Nanak Kakwani has been Visiting Professor of Economics at China Institute for Income Distribution at Beijing Normal University, China since 2017. He was Professor of Economics and Head of the Department of Econometrics for 30 years at the University of New South Wales in Sydney, Australia during 1970–2000. He was Chief Economist and Director of the UNDP International Policy Centre for Inclusive Growth in Brazil from 2004 to 2006.

Guyonne Kalb

Guyonne Kalb is a Professor at the Melbourne Institute of Applied Economic and Social Research with extensive experience in labour economics and social policy.

Scott Kaplan

Scott Kaplan is a PhD Candidate in the Department of Agricultural and Resource Economics at UC Berkeley. His research interests lie in the fields of agricultural and environmental economics, specifically in consumer decision-making, food policy, and transportation.

Utkarsh Kapoor

Utkarsh Kapoor, an aspiring financial adviser, recently authored a journal article on the Australian Superannuation System. Kapoor is pioneering a new approach to financial advice delivery by integrating neuro-linguistic programming, with a dedicated focus on reaching underserved communities and empowering individuals to achieve their financial goals.

Jeyapalan Kasipillai

Dr. Jeyapalan Kasipillai is a Professor at Monash University Malaysia. Prior to 2006, he was a professor in a public university. He is a fellow member of three professional bodies namely Institute of Certified Practicing Accountants (FCPA), Australia; The Institute of Chartered Secretaries & Administrators Fellow Member (FCIS), UK and Fellow Member, Chartered Tax Institute of Malaysia (FCTIM).

Matthias Kasper

Matthias Kasper studied Psychology at the University of Vienna and the University of Helsinki earning a M.Sc. in 2012. The title of his thesis was "Voluntary and Enforced Tax Compliance: An Empirical Analysis of the Slippery Slope Framework". He worked as a research assistant of Prof. Kirchler at the Institute for Applied Psychology at the University of Vienna. Since September 2012 he has been studying for his doctorate degree in the DIBT Program at WU.

Tanja Kasten

Tanja Kasten is currently working for the German Pension Insurance Association (Deutsche Rentenversicherung Bund). She studied economics in Berlin and completed her PhD at the University of Muenster (Dr. rer. pol. 2008). From 2008 to 2015, she was a researcher at the RWI in Essen. During this period, her research has been focused on public finance and applied microeconomics.

Ann Kayis-Kumar

Dr Ann Kayis-Kumar is a Senior Lecturer at the UNSW School of Taxation & Business Law. Ann teaches and researches in the fields of international and Australian tax law and corporate strategy, with a focus on the behavioural responses incentivised by mismatches in the tax system. Her research applies a combination of pure economic theory, optimisation modelling and applied legal research. Ann is author of Taxing Multinationals (Oxford University Press) and co-author of the Australian CGT Handbook (Thomson Reuters).

Allison Kays

Allison Kays, PhD is an assistant professor in the practice of accounting at the Goizueta Business School at Emory University. She focuses her time and effort on being an excellent teacher and was recently recognized as a top 50 undergraduate business school professor by Poets & Quants.

Michael Keane

Michael Keane is Professor of Economics and an Australian Research Council Laureate Fellow at the University of New South Wales, as well as chief investigator at the Australian Research Council Centre of Excellence in Population Ageing Research (CEPAR). He is considered one of the world's leading experts in the fields of choice modelling, structural modelling, simulation estimation, and panel data econometrics.

Michael Keating

Dr Michael Keating was Head of the Australian Public Service and was the Cabinet Secretary and Head of the Department of Prime Minister and Cabinet (1991 to 1996). Prior to that he was Head of the Department of Employment and Industrial Relations (1983 to 1986), and Head of the Department of Finance (1986 to 1991).

Paul Kenny

Associate Professor Paul Kenny has been a lecturer in Taxation Law with Flinders University since 1995. He has completed a Bachelor of Economics, Master of Taxation Law and Doctor of Juridical Science degrees and worked in a broad range of accounting and taxation law settings.

Nathan Kettlewell

Nathan is a Senior Lecturer in the Economics Department at the University of Technology Sydney, a research affiliate of the ARC Centre of Excellence for Children and Families over the Life Course and an Institute of Labor Economics (IZA) research fellow. His main research interests are public policy, health economics and behavioural economics. He is particularly interested in the formation of peoples' risk attitudes and what these attitudes mean for their life outcomes, understanding peoples' demand for private health insurance, and causal evaluation of government programs.

Shafi U Khan Niazi

Dr Shafi U Khan Niazi is an academic at the Monash Business School, Monash University, and former Additional Commissioner (Inland Revenue), Federal Board of Revenue, Islamabad.

Gaurav Khemka

Dr Gaurav Khemka is a Senior Lecturer in Actuarial Studies in the Research School of Finance, Actuarial Studies and Applied Statistics at the ANU. He is also involved in teaching the Commercial Actuarial Practise course for the Institute of Actuaries. His research focuses on improving retirement outcomes under defined contribution pension plans.

Jungsuk Kim

Jungsuk Kim is currently a researcher at the Institute of International and Areas Studies of Sogang University and teaches economics at Kyung-Hee University and of Sogang University in the Republic of Korea. She worked in the airline industry for more than 20 years before earning her PhD in international trade from Sogang University. Her main fields of research are international trade, econometrics, microeconomics, and fiscal policy.

Geoff Kingston

Geoff Kingston obtained his Bachelor and PhD degrees from the Australian National University. Before moving to Macquarie University as Professor of Economics in January 2009, he lectured at the University of Western Ontario, the University of Queensland, the University of Sydney and the University of New South Wales. He has published widely in macroeconomics and personal finance.

Sagiri Kitao

Dr. Sagiri Kitao is a Professor at the Graduate School of Economics, University of Tokyo. Her research focuses on macroeconomics and the effects of redistributive policies. She is also Senior Fellow at the Research Institute of Economy, Trade and Industry (RIETI).

Daniel Klein

Daniel is a Ph.D. candidate at the University of Mannheim and a researcher at the chair of Professor Christoph Spengel. He is particularly interested in international business taxation, real effects of taxation, and taxation in the era of digitalisation.

Elise Klein

Dr Elise Klein (OAM) is a Senior Lecturer at the Crawford School of Public Policy, Australian National University. She writes on the rise of therapeutic cultures in policies, neoliberal subjectivities, economic security, work and decoloniality.

Alexander Klemm

Alexander Klemm is Deputy Chief of the Tax Policy Division at the IMF’s Fiscal Affairs Department. He has also worked at the Institute for Fiscal Studies and the European Central Bank and holds a PhD in economics from University College London. His publications include the public finances, tax policy, investment, and the balance of payments.

Susie Kluth

Susie Kluth is the Manager of the Model Development Practice in Tax Analysis Division at Treasury. Her team was responsible for the development of CAPITA, a microsimulation model of the Australian social security and tax systems and is currently working on a dynamic microsimulation model MARIA (Model of Australian Retirement Incomes and Assets).

Michael Kobetsky

Michael Kobetsky is an Associate Professor at the University of Melbourne, Melbourne Law School, and he is an Adjunct Professor at the Australian National University, ANU College of Law. In 2013-14 and 2019-20, he was a Global Professor of Law at New York University Law School.

Harsha Konara Mudiyanselage

Harsha Konara Mudiyanselage obtained his PhD in Economics at the University of Western Australia and is currently working as a consultant at a Perth based company. His main research interests are public policy and taxation. He has published his research work in several economic journals including International Tax and Public Finance.

Michiru S Kosaka

Michiru S Kosaka is an Associate Professor at Sophia University. She received her Ph.D. of Economics from Duke University. Her research fields are macroeconomics and international economics.

Diane Kraal

Dr Diane Kraal is an Adjunct Senior Research Fellow with the Department of Business Law and Taxation, Monash Business School, Monash University. She researches in Australian taxation law.

Richard Krever

Richard Krever is a professor at the Law School of the University of Western Australia and an international fellow at the Centre for Business Taxation at the University of Oxford.

Merve Kücük

Merve Kücük is a climate policy researcher at the German Institute of Economic Research, who is working on matters surrounding the mitigation of and adaptation to climate change. Thematically her research is clustered around two branches: socio-economic consequences of natural disasters, and decarbonizing the economy. She has contributed to policy work at the DIW Berlin and the OECD.

George Kudrna

George Kudrna is a Senior Research Fellow at the ARC Centre of Excellence in Population Ageing Research (CEPAR) at UNSW Business School. He holds a PhD in Economics from the University of Sydney, and has published on a broad range of pension‐related topics.

Cagri S. Kumru

Cagri S. Kumru is an Associate Professor at the Research School of Economics at the ANU. His research interests include macroeconomic theory, public economics, computational economics and behavioural economics.

Anita Lal

Anita Lal is a research fellow and PhD candidate at Deakin Health Economics and the Global Obesity Centre, Deakin University. Her PhD research has focused on incorporating equity for socioeconomic position into cost-effectiveness analyses.

Edward Lane

Edward Lane, ASA, CFP®, is a retired actuary who is currently an adjunct professor of finance and economics at the University at Albany (State University of New York). In addition, Ed is a Certified Financial Planner™ providing investment management and financial planning services.

Dominika Langenmayr

Dominika Langenmayr is professor of public finance at KU Eichstätt-Ingolstadt in Germany and a permanent guest professor at WU Vienna in Austria. She is a member of the scientific advisory board to the German Ministry of Finance and a CESifo Research Fellow. Her main research interests are, among others, corporate taxation and tax havens.

Jo’Anne Langham

Jo’Anne has 24 years of experience in service design and in leading user-centred design teams. She has mentored and trained service designers for 18 years. During her work in industry she established and grown research teams and lead large scale public sector design projects such as the development of the Compliance Effectiveness Methodology and the External Compliance Assurance Program for the Australian Taxation Office. Jo’Anne’s most recent role was Senior Director Research and Intelligence for the ATO for the last four years until recently where she left to complete her PhD fulltime.

Roman Lanis

Roman Lanis is an Associate Professor in the Accounting Discipline Group at the University of Technology Sydney. His research relates to the analysis of the impact of culture on accounting systems development, and the development of a cross-cultural framework in the area of tax and accounting harmonisations.

Catriona Lavermicocca

Catriona’s research interests include corporate social responsibility, tax risk management practices, tax transparency, reputational risk and the income tax compliance behaviour of large corporations. Catriona has published in key taxation law journals and has presented her research at international tax conferences in Australia and overseas.

Adi Lazar

Adi Lazar is an academic and administrative manager of the Data Science Institute at Bar-Ilan University. She is an accountant and holds a PhD from the Department of Economics at Bar-Ilan University, and previously served as faculty at Ariel University.

Thai-Ha Le

Dr. Thai-Ha Le is the Managing Director of the VinFuture Prize, VinFuture Foundation. She holds a Bachelor of Arts (Hons) and PhD in Economics from Nanyang Technological University (NTU), Singapore. Dr. Le is an active researcher who has published about 70 scholarly research articles in international, peer-reviewed journals. She has consulted for the World Bank, UNDP, and Asian Development Bank (ADB).

Leandra Lederman

Leandra Lederman is the William W. Oliver Professor of Tax Law and Director of the Tax Program at the Indiana University Maurer School of Law. She has been ranked as one of the 10 most frequently cited U.S. tax scholars in the four most recent Brian Leiter Law School Reports. She had a Fulbright research grant at the University of Luxembourg in Spring 2019. She co-runs the Break Into Tax YouTube channel, www.BreakIntoTax.com.

Adrian Lee

Associate Professor Adrian Lee is a finance researcher at Deakin University in market microstructure and real estate. He has published in top academic journals including the Journal of Financial and Quantitative Analysis, Management Science and Journal of Financial Markets and Real Estate Economics. His work has featured in the media including the Washington Post, BBC and the Australian Financial Review.

Daniel Jeong-Dae Lee

Daniel Jeong-Dae Lee, PhD, is Economic Affairs Officer at the Macroeconomic Policy and Financing for Development Division of the United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), Bangkok, Thailand. His research has addressed progressive tax policy, tax treaties and offshore evasion and broader development issues such as China’s economic transformation and investment needs to achieve the 2030 Sustainable Development Goals. Prior to joining the UN in 2010, he worked for the Government of the Republic of Korea.

Cathryn Lee

Cathryn Lee is a macroeconomist with Deloitte Access Economics and has previously worked at the Commonwealth Treasury and National Australia Bank.

Cheng-Hsun Lee

Dr. Cheng-Hsun Lee is an assistant professor in Accounting at National Cheng Kung University, Taiwan. His research interests cover managerial accounting, financial reporting, and corporate governance. He has published scholarly articles in the A*/A category journals (ranked by ABDC) including Journal of Business Finance and Accounting (JBFA), Journal of Contemporary Accounting and Economics (JCAE), and Journal of International Accounting Research (JIAR).

Sungsil Lee

Sungsil Lee is an assistant professor at Ajou University, South Korea. Her research interests include accounting of income tax, tax risk, and impacts of tax policy changes on taxpayers’ behaviour. Before joining Ajou University, she was an assistant professor at the University of Louisiana at Lafayette in the United States.

Chyi Lin Lee

Professor Chyi Lin Lee is a Professor of Property at the University of New South Wales (UNSW) with expertise in Housing Economics and Property Finance. He has published over 80 peer-reviewed journal articles, focusing on topics such as housing affordability, property investment, and the impact of climate change on real estate. His research is widely cited, and he collaborates with industry and government, contributing to both academic and industry discussions.

Chris Leech

Chris Leech was seconded from the Australian Taxation Office to the ANU’s Tax and Transfer Policy Institute to work on an independent research project on the effectiveness of financial penalties for those taxpayers who intentionally disregard the tax law. The views expressed in the independent research paper are not an official ATO or government position. He holds a Bachelor of Arts/Law (Honours) degree from Monash University.

Andrew Leigh

Andrew Leigh is the Shadow Assistant Treasurer and Federal Member for Fenner in the ACT. Prior to being elected in 2010, Andrew was a professor of economics at the Australian National University. He holds a PhD in public policy from Harvard, having graduated from the University of Sydney with first class honours in Law and Arts.

Shai Levi

Shai Levi is a senior lecturer of accounting at the Coller School of Management at Tel Aviv University. He holds a PhD from NYU Stern School of Business, and previously served as faculty at UC Berkeley.

Blane D Lewis

Blane Lewis joined the Arndt-Corden Department of Economics, Crawford School of Public Policy, as Senior Fellow in 2014. He is the Director of ANU’s Indonesia Project and the Lead Editor of the Bulletin of Indonesian Economic Studies. His research focuses on issues related to local public finance and political economy in Indonesia.

Minghui Li

Prof. Minghui Li holds a PhD degree in accountancy from Xiamen University in China. He is currently a Professor at Business School of Nanjing University. Prof. Li has broad research interests in financial accounting, auditing, and corporate governance.

May Li

May Li is a Senior Lecturer at the University of Melbourne. She received her Ph.D. in Economics from the University of Texas at Austin in 2005. Her main research interests are in macroeconomics, housing market, and public finance.

Youngdeok Lim

Youngdeok Lim is an associate professor in the School of Accounting, Auditing and Taxation at UNSW Business School. His research interests include conflicts of interest in financial analysts, tax avoidance, capital gains tax, shareholder activism, and mandatory audit firm rotation policy.

Yvette Lind

Yvette Lind is a Professor of Law at the Department of Law and Governance, BI Norwegian Business School in addition to being a member of the Centre for Business History at BI Norwegian Business School and being the head of BI Tax and Fiscal Policy Research Centre.

Sarah Lindop

Sarah joined the Aberystwyth Business School as a lecturer in finance in 2007. In 2016 she was promoted to Senior Lecturer in Finance. Her PhD examined whether UK shareholder 'dividend taxes' are capitalised into share prices and her research career since has focused on changes to taxation, tax avoidance, corporate governance, dividend policy and recently the economic impacts of Covid-19. Sarah teaches Corporate Finance, Financial Markets and Institutions, Investments, Banking and Taxation at both the undergraduate and postgraduate level.

Michael Littlewood

Michael Littlewood is a Professor at the University of Auckland Law School. Much of his work has been in the fields of tax planning, tax avoidance and international tax. He is a fulltime academic but has also from time to time provided advice to business interests and to the governments of several countries.

Li Liu

Li Liu is an Economist in the Fiscal Affairs Department. Before joining the IMF, she was Senior Research Fellow at Oxford University Centre for Business Taxation. Her research focuses on public economics, in particular corporate taxation and finance, and development economics.

Xiaoxia Liu

Prof. Xiaoxia Liu holds BA, MA and PhD degrees in accountancy from Xiamen University in China. She is currently a Professor at School of Economics and Management of Nanjing University of Science and Technology. Prof. Liu has broad research interests in accounting, auditing, and corporate governance.

Judith Liu

Dr. Judith Liu is a Research Fellow at the Melbourne Institute: Applied Economic & Social Research in the Faculty of Business and Economics at the University of Melbourne. Her research interests are in the fields of health, public, and labor economics, with a focus on evaluation of health policy and social welfare programs in the United States and Australia.

Xianglong Locky Liu

Locky is a Research Fellow at the Centre of Policy Studies (CoPS). He holds a PhD in Economics from the University of Melbourne. Locky’s key areas of interest include applied economic modelling, applied macro-finance, and policy analysis.

Michael Livingston

Michael Livingston is a senior fellow and Deputy Director of the Centre for Alcohol Policy Research at La Trobe University. With a background in statistics and criminology, Michael has been undertaking research in the area of alcohol policy since 2006. In particular, his research has focused on the epidemiology of drinking and harm in the community and the relationship between the regulation of the alcohol industry and rates of alcohol-related problems.

Peter Lloyd

Peter Lloyd is a Professor emeritus in the Department of Economics at the University of Melbourne. He specialises in international economics and microeconomics.

Maximilian Longmuir

Maximilian Longmuir is a PhD candidate at the Freie Universität in Berlin, Germany, who recently completed his thesis ‘Inequality, Risk, and Wealth’. His research interests are household finance, distributional economics, and labour economics.

Tyron Love

Dr. Tyron Love (Te Ātiawa) is a Senior Lecturer in Management at The University of Canterbury in Aotearoa New Zealand. His research interests lie at the intersection between Indigenous peoples and organizations. Studies on Indigenous business, entrepreneurship, leadership, and management have offered some interesting and valuable insights over the past few decades. Combined with the inspiring work emerging from Indigenous Studies (IS) and the stimulating writings of Critical Management Studies (CMS) and Organization Studies (OS) scholars, Tyron is interested in research which says something about the study of organizations and organizing insofar as they have relevance for Indigenous peoples and their communities.

Felipe Andres Lozano Rojas

Dr. Lozano-Rojas research lies in the intersection between public finance and social policy. His research focuses on taxation and behavior and on revenue-generating social-policies. Dr. Lozano-Rojas specific interests include sugar-sweetened beverages taxation, education financial aid, sales tax holidays and, more recently, substance policy and to the COVID-19 epidemic.

Christopher Ludwig

Christopher is a Ph.D. candidate at the University of Mannheim and a researcher at ZEW’s Research Department "Corporate Taxation and Public Finance". He is particularly interested in international business taxation, tax planning, and taxation in the era of digitalisation.

Shuqing Luo

Shuqing Luo is an associate professor of accounting at the University of Hong Kong. She is interested in accounting research in financial, tax, and auditing issues that has managerial implications. She is currently an editor at Journal of Management Accounting Research and has published papers in leading accounting and management journals.

Donald MacLaren

Donald MacLaren retired from full-time employment in July 2012 and is currently an Honorary Professorial Fellow in the Department of Economics at the University of Melbourne. In 2014, he became a Distinguished Fellow of the Australian Agricultural and Resource Economics Society.

Chandana Maitra

Chandana is a lecturer in the School of Economics at the University of Sydney. Her main research interests are development economics, health economics and agricultural economics. She is particularly interested in measuring food insecurity, exploring its causes and consequences, nexus with poverty, nutrition, and indicators of wellbeing; and understanding the implications of these relationships for human capital development.

Kathleen Makale

Kathleen is a Lecturer at Victoria University of Wellington, currently lecturing in the areas of financial accounting and taxation. Her primary research interests relate to the intersection of accounting and/or taxation polices and society, including critical evaluations of the impact of such policies on society and the environment. Currently, she is working towards completing her PhD, which explores how accounting could be ‘opened up’ and ‘broadened out’ through the exploration of contested notions of engagement and accountability.

Tshepiso Makara

Dr Tshepiso Makara is an Academic Dean at the International Institute of Business and Technology. Previously, Dr Makara held academic positions of Finance Lecturer at a number of institutions including, Sheridan College, Stott’s College, the Botswana International University of Science and Technology and the University of Botswana. Dr Makara’s previous industry experience includes working for the Botswana Unified Revenue Services and First National Bank Botswana.

Tony Makin

Tony Makin is Professor of Economics and Director of the Griffith APEC Study Centre at Griffith University, and has previously served as an International Consultant Economist with the IMF Institute based in Singapore and as an economist in the federal departments of Finance, Foreign Affairs and Trade, The Treasury and Prime Minister and Cabinet.

Roberta Mann

Roberta Mann is the Mr & Mrs LL Stewart Professor of Business Law at the University of Oregon School of Law. She teaches and writes about tax law, with a particular emphasis on how the tax system affects the environment. Professor Mann served as the only tax lawyer on the National Academies of Science committee studying the greenhouse gas impact of the Internal Revenue Code. She is active with the ABA Tax Section, the National Tax Association, and the Portland Tax Forum, and regularly speaks at the annual Global Conference on Environmental Taxation.

Andrew Maples

Andrew Maples is Associate Professor in the Business School, University of Canterbury. He has published in a range of scholarly journals including the British Tax Review, Australian Tax Forum, and the New Zealand Journal of Taxation Law and Policy and is an author of chapters in works published by Thomson Reuters and CCH Wolters Kluwer.

Peter Mares

Peter Mares is an independent writer and researcher. He is a contributing editor at Inside Story magazine, a member of the moderating team at the Cranlana Centre for Ethical Leadership, a fellow at the Centre for Policy Development and an adjunct senior research fellow at Monash University’s School of Media, Film & Journalism.

Francis Markham

Francis Markham is a Research Fellow at the Centre for Aboriginal Economic Policy Research at The Australian National University.

Michelle Markham

Michelle Markham is a Professor in the Faculty of Law at Bond University. Her research specialty is international taxation.

Lisa Marriott

Lisa is Professor of Taxation and Associate Dean (Research) at Te Herenga Waka Victoria University of Wellington, and Extraordinary Professor at the University of Pretoria, South Africa. Lisa’s research interests include taxation, social justice and inequality. She has a particular interest in the behavioural impacts of taxation.

Andrew Marshall

Andrew Marshall is a Professor at the University of Strathclyde. He has researched and published in a number of areas of finance, with his main expertise being in hedging, accounting disclosures, corporate finance, international finance, and asset pricing. He has published 70 refereed articles in a wide range of international and domestic outlets – primarily in finance, but also in accounting, international business, and economics such as Journal of Corporate Finance, British Journal of Management, Journal of International Business Studies, European Journal of Operations Research and Journal of International Money and Finance.

Greg Marston

Greg Marston is Director of Centre for Policy Futures and Deputy Executive Dean, Faculty of Humanities and Social Sciences at the University of Queensland. His main research interests include poverty, unemployment, social security policy and work and technology.

Fiona Martin

Professor Martin is an internationally recognised expert on taxation issues, particularly those relating to charities and not-for-profits. She has published extensively in this area and on income tax issues relating to indigenous Australians who receive mining payments, the goods and services tax and taxation issues relating to real estate.

Arturo Martinez Jr

Arturo Martinez Jr works as a statistician at the Economic Research and Regional Cooperation Department of the Asian Development Bank. His research focuses on meeting the disaggregated data requirements of the Sustainable Development Goals using conventional and innovative data sources. Before joining ADB, he was a Research Fellow at the University of Queensland in Australia, where he also received his PhD in Social Statistics.

Shiko Maruyama

Shiko Maruyama is a Associate Professor of Economics at the University of Technology Sydney (UTS) Business School. His research interests include empirical applied microeconomics and his ongoing research includes health insurance, informal care, older workers, the long-term BMI trends, and the effect of birth outcomes.

Ross McClure

Ross McClure has recently completed a PhD in Accounting at the University of Technology Sydney. His research focus is the effectiveness of regulatory responses to corporate tax aggressiveness.

Jack McDermott

Jack McDermott is a Policy Officer and National Strategy Research Fellow at Volunteering Australia. He graduated from the Australian National University in 2020 with a Bachelor of International Relations (Honours) and a Bachelor of Arts, majoring in Political Science.

Will McDowall

Will McDowall is an Associate Professor in Eco-Innovation at University College London’s Institute for Sustainable Resources in the UK. His research is focused on energy innovation, and the transition to a sustainable energy system.

Sara L McGaughey

Sara L. McGaughey is Professor of International Business at Griffith University. Her research in international business is at the intersection of strategy, organisation and entrepreneurship, and has been published in journals such as Academy of Management Review, Journal of International Business Studies, Business History, and Journal of World Business. Sara currently serves as Chapter Chair of the Academy of International Business and serves on the editorial boards of Journal of World Business and Management International Review.

Myles McGregor-Lowndes

Emeritus Professor Myles McGregor-Lowndes OAM is the former Director of The Australian Centre of Philanthropy and Nonprofit Studies (ACPNS). He was a founding member of the ATO Charities Consultative Committee and the Australian Charities and Not for Profits Commission Advisory Board.

Luke McKenzie

Luke McKenzie is an Associate Lecturer at the Development Policy Centre within the Australian National University. Up until the COVID-19 crisis brought him back to Canberra he was based in Port Moresby lecturing in economics at the University of Papua New Guinea.

Warwick McKibbin

Professor Warwick McKibbin is Professor of Public Policy and Director of the Centre for Applied Macroeconomic Analysis (CAMA) in the Crawford School of Public Policy at the Australian National University (ANU). He is also a Fellow of the Australian Academy of Social Sciences; a Distinguished Public Policy Fellow of the Economic Society of Australia; a Distinguished Fellow of the Asia and Pacific Policy Society; a non-resident Senior Fellow at the Brookings Institution in Washington D.C (where he is co-Director of the Climate and Energy Economics Project) and CEO of McKibbin Software Group. Pty Ltd.

James McMillan

James McMillan is a Senior Lecturer at Curtin Law School, Perth. He has extensive tax experience both in Government (policy and legislation) and in professional practice. His research focuses on tax policy and administration issues, and he has a special interest in the Indonesian tax system.

John Melville-Jones

John Melville-Jones is an Emeritus Professor in the Department of History and Classical Studies at the University of Western Australia. He has taught and conducted research in the Latin and Ancient Greek languages, with his special subject being the study of ancient Greek and Roman coinage. But in addition he enjoys investigating other subjects, which is why he has written this brief article.

Enrico Mercuri

Enrico Mercuri is an Adjunct Professor, School of Computer Science and Engineering, Faculty of Engineering, UNSW Sydney who practices in taxation law with an emphasis on the R&D Tax Incentive; and researches international taxation law.

John Mikler

John Mikler researches corporations’ relations with states, civil society and international organizations, as well as how they are political actors in their own right. His recent books include The Political Power of Global Corporations (Polity 2018); and, with Neil E. Harrison, Capitalism for All: Realizing its Liberal Promise (SUNY 2022).

Minamo Mikoshiba

Minamo Mikoshiba is a Ph.D. student in Public Policy at the University of Tokyo. Her research focuses primarily on macroeconomics, and her research interests include health and social insurance programs, and demographic transition. She is also a Research Fellow (DC1) at the Japan Society for the Promotion of Science.

Emily Millane

Emily Millane is a Research Fellow at the Tax and Transfer Policy Institute and a PhD Candidate at the Crawford School of Public Policy.

Jane Millar

Jane Millar is Professor of Social Policy in the Institute for Policy Research at the University of Bath, UK. Her research interests include the design, implementation and impact of social policy, and comparative research on family policy, social security and employment policy, with particular reference to gender and changing family patterns. She is a Fellow of the British Academy and of the Academy of Social Sciences, and is the current chair of the Social Policy Association. She was Distinguished Visiting Fellow in the Tax and Transfer Policy Institute in Feb 2017.

John Minas

John Minas is an Associate Professor in the Department of Business Law and Taxation at Monash University, a Research Affiliate with the Tax and Transfer Policy Institute, Crawford School of Public Policy, at ANU, and an Adjunct Research Fellow in the Law Futures Centre at Griffith University.

James Minas

James Minas is an Assistant Professor at the Peter J. Tobin College of Business, St John’s University, New York.

Jorge Miranda-Pinto

Dr Jorge Miranda-Pinto is a Lecturer (Assistant Professor) at the University of Queensland. He specialises on applied macroeconomic theory with a focus on the role of industry heterogeneity, production networks, and household heterogeneity in shaping macroeconomic shocks and policy. Dr Miranda-Pinto holds a PhD from The University of Virginia.

Fedor Miryugin

Fedor Miryugin is a research analyst at the Fiscal Affairs Department of the IMF. He holds a master’s degree in Applied Economics from Johns Hopkins University.

Emma Mitchell

Emma Mitchell is a Postdoctoral Research Fellow in the Institute for Culture and Society at Western Sydney University. She is currently working on the ARC Discovery Project ‘Shadow Care Infrastructures: Sustaining Life in Post-Welfare Cities’ (2021–2024). Emma has a PhD in Sociology from Macquarie University.

Raihana Mohdali

Raihana Mohdali is a Senior Lecturer at UTM Razak School of Engineering and Advanced Technology, Universiti Teknologi Malaysia. She received her PhD from Curtin University of Technology, Perth in 2013. Her research interests are tax compliance; religiosity; behaviour and attitudes; business and management; entrepreneurship and human capital.

Fariya Mohiuddin

Fariya Mohiuddin is the Senior Program Officer, Tax Equity at the International Budget Partnership. Prior to joining IBP, Fariya was the Strategic Programs Researcher at the Tax Justice Network working on developing a human rights, feminist, and gender equality focused network of tax activists and researchers. She has also worked with the International Centre for Tax and Development, the World Bank Group, the Ford Foundation, and Open Society Foundation on research projects on political accountability, citizen engagement and transparency in West Africa.

Yvette Mojica-Perez

Yvette Mojica-Perez is a research officer at the Centre for Alcohol Policy Research (CAPR). She holds a Masters of Applied Psychology (Sport Psychology) from Victoria University. Yvette’s research interests include trends in alcohol consumption and alcohol’s harm to others.

Joey Moloney

Joey Moloney is a Senior Associate in Grattan Institute’s Economic Policy program. He is an economist with experience in public policy research and implementation.

Giorgio Mongelli

Giorgio Mongelli is a fiscal policy advisor and a researcher, responsible for tax-benefit microsimulation modelling, at the Italian Finance Ministry since 2011.

Charlotte Moore

Dr Charlotte Moore (Rangitāne o Wairau) is the Kaiwhakahaere (Manager) of the New Zealand Family Violence Clearinghouse, based at the School of Population Health, University of Auckland. Her recently completed PhD theorised how initiatives introduced by the National-led government (2008-2017), including their ‘social investment approach’, changed how social services were provided, funded and regulated in Aotearoa New Zealand. Her research interests include the relationship between states and community and voluntary sector organisations and state policy making in relation to indigenous peoples.

Amir Moradi

Dr. Moradi holds a PhD in Engineering from Swinburne University of Technology and specialises in mathematical and modelling techniques for efficiency and productivity analysis. He has published numerous high-quality journal articles on efficiency in Q1 and Q2 ranked journals across various sectors, including universities, finance, banking, and mining. Dr. Moradi has supervised several PhD students, reviewed for academic journals, and presented his research at international conferences.

James Morley

James Morley is a Professor of Macroeconomics at the University of Sydney. He is a Fellow of the International Association for Applied Econometrics and a former President of the Society for Nonlinear Dynamics and Econometrics. His research focuses on the empirical analysis of business cycles, stabilisation policy, and sources of persistent changes in macroeconomic and financial conditions.

Todd Morris

Todd Morris is a postdoctoral researcher at the Max Planck Institute for Social Law and Social Policy. He is an expert in the causal estimation of government policies, especially policies related to retirement. He recently completed his PhD at the University of Melbourne and is currently visiting the Melbourne Institute. He will be joining HEC Montreal in January 2022.

Anna Mortimore

Anna is a Lecturer specializing in taxation. She is a member of the Institute of Chartered Accountants in Australia and a Chartered Tax Adviser with The Tax Institute. Anna recently gained her PhD from her dissertation entitled: “The use of economic instruments in managing the environmental externalities of road transport." Anna’s research interest includes behavioural economics in climate change: environmental politics; tradable permits; environmental taxes; environmental fiscal taxes, tax reform and climate policy.

Elizabeth Morton

Dr Elizabeth Morton is currently a Senior Lecturer of Taxation in the School of Accounting, Information Systems and Supply Chain at RMIT University and Research Fellow at the RMIT Blockchain Innovation Hub. Her research interests traverse both the accounting and taxation systems and are currently underpinned by three core themes: tax compliance, crypto-related activities, and practitioner competencies. Elizabeth is also a Chartered Accountant and Fellow of the Tax Institute.

Irma Mosquera

Dr. Irma Mosquera is a Senior Research Associate at the International Bureau of Fiscal Documentation (IBFD) and Tax Adviser at Hamelink & Van den Tooren, the Netherlands. As of 1 January 2018, Associate Professor of Tax Law at the University of Leiden, the Netherlands. Her areas of expertise are international tax law and comparative tax law in developed and developing countries.

Sian Mughan

Sian Mughan is an assistant professor in the School of Public Affairs at Arizona State University. Her research focuses on local government tax policy, fiscal federalism and how tax and budgetary structures impact equity outcomes.

Sacchidananda Mukherjee

Sacchidananda Mukherjee is an associate professor at the National Institute of Public Finance and Policy (NIPFP), New Delhi.

Chris Murphy

Chris Murphy specialises in economy-wide modelling. He holds an honorary appointment at ANU where he undertakes modelling research and he also acts as a consultant advising the Australian Treasury, the Monetary Authority of Singapore and the Malaysian Ministry of Finance on some of their modelling. He began his economy-wide modelling career at the Australian Treasury and subsequently led modelling teams at the Office of EPAC, Access Economics, Econtech, KPMG Econtech and Independent Economics. Chris works mainly on models designed for macroeconomic policy analysis and forecasting and models designed for tax policy analysis.

Hannah Murphy-Gregory

Hannah Murphy-Gregory’s research analyses civil society contributions to public policy and governance, particularly the interface between business and NGOs. She is currently researching certification systems as forms of governance. Her recent work appears in Environmental Politics, Journal of Cleaner Production, Politics & Policy, and the Australian Journal of Political Science.

Athiphat Muthitacharoen

Athiphat Muthitacharoen is an assistant professor at Faculty of Economics, Chulalongkorn University (Thailand). His research focuses on the taxation of individuals and businesses in the developing countries context. Previously, he was a tax economist at the Congressional Budget Office (CBO) in Washington DC.

Victor Mylonas

Victor Mylonas is a Research Analyst in the Fiscal Affairs Department. He holds a BSc in International Economics, Management, and Finance from Bocconi University and was previously employed at the World Bank in Washington, DC and the European Investment Bank in Luxembourg.

Hari Nagarajan

Hari K. Nagarajan is Infosys Chair Professor at the Indian Institute of Management, Ahmedabad (IIM-A, India).

Hitomi Nakanishi

Dr Hitomi Nakanishi is an Associate Professor in Built Environment at the University of Canberra. Her research involves using multidisciplinary approaches to examine human behaviours including travel choices and mobility in perspectives of urban form and infrastructure planning for better quality of life. She is also engaged in research representing the urban/infrastructure development under climate change and extreme hazards.

Xi Nan

Xi Nan is a PhD student from the University of Sydney Business School. Her research interests include tax administration in the digital age and regulating e-commerce transactions. She has published papers in peer reviewed journals, such as New Zealand Journal of Taxation Law and Policy.

Venkateshwaran Narayanan

Venkat currently teaches taxation law to undergraduate and postgraduate students at RMIT University. He has worked on a number of research projects in areas such as taxation; corporate sustainability and accountability; management accounting and accounting education. He has also authored three reports commissioned by the ATO on issues around trusts, GST and the property sector.

Jason Nassios

Jason is an Associate Professor at the Centre of Policy Studies (CoPS), based at Victoria University's Queen Street campus in Melbourne. He holds a PhD in Applied Mathematics and Bachelor's Degrees in Commerce and Science from the University of Melbourne. Prior to joining CoPS in April 2015, Jason spent two years as a Senior Analyst in Mercer Australia's Investments Business. Jason's key areas of interest are applied economic modelling, applied mathematics, policy analysis and finance.

Veena Nayyar

Ms Veena Nayyar is the Executive Director of Policy Foundation, a New Delhi based think tank. Her areas of interest are public policy, gender and political economy.

Carina Neisser

Carina Neisser is a Post-Doc Researcher in Economics at the University of Cologne and member of the ECONtribute: Markets & Public Policy Cluster of Excellence. Her research focuses on questions in the fields of empirical public economics and political economy.

Dharana Nepal

Dharana Nepal is an Australian Awards Scholarship awardee pursuing a Masters degree at The Australian National University. Earlier, she was a Public Finance Management and Governance Advisor for the Department of International Development (DFID) in Nepal.

Leslie Nethercott

Mr Leslie Nethercott is a Tax Adjunct Associate Professor at the La Trobe Business School, La Trobe University.

Suman Neupane

Suman Neupane is a Senior Lecturer in Finance at UQ Business School, University of Queensland. He received his PhD from Cranfield University. His research interests include IPOs, institutional investors, investor behavior, corporate governance, ESG, and emerging markets finance. He has published in journals like the Journal of Corporate Finance, British Journal of Management, and the Journal of Banking and Finance.

Biwesh Neupane

Biwesh Neupane is an Assistant Professor of Finance at the University of Birmingham Business School. His research interests include emerging markets finance, foreign portfolio investments, corporate governance, climate finance, sustainable finance, and IPOs. He has received research funding and a travel grant from institutions such as the Indira Gandhi Institute of Development Research and National Stock Exchange of India. He has published in journals such as the Journal of Corporate Finance, the British Journal of Management, and the Journal of International Money and Finance.

Yee-Fui Ng

Dr Yee-Fui Ng is an Associate Professor and the Deputy Director of the Australian Centre for Justice Innovation at Monash University. She is also the Victorian Convenor of the Electoral Regulation Research Network. Her research centres on strengthening political institutions and enhancing executive accountability.

Elizabeth Ng

Elizabeth Ng is currently an analyst with Pitcher Partners Melbourne. She holds a Bachelor of Commerce degree and a Juris Doctor degree from the University of Melbourne. She has an interest in international taxation.

Katharina Nicolay

Katharina is an assistant professor for accounting and taxation at the University of Mannheim and a researcher at ZEW’s Research Department "Corporate Taxation and Public Finance". Her research interest cover topics of international business taxation, empirical tax research, evaluation of tax reforms, and tax accounting.

Sergey Nigai

Sergey Nigai is an Assistant Professor at the University of Colorado Boulder. His research interests focus on the effects of international trade and globalization on workers, consumers, and firms.

Chris Noonan

Chris Noonan is an Associate Professor in the Faculty of Law at the University of Auckland.

Jack Noone

Dr Jack Noone is a Senior Research Fellow at the Centre for Social Impact, UNSW Business School. He works with a vision to create better outcomes for disadvantaged people through research into collaboration, financial wellbeing, health, employment and retirement planning.

Terrence O’Brien

Terrence O’Brien is a former public servant in the Commonwealth Treasury, Office of National Assessments, and Productivity Commission, and also worked at the OECD and World Bank.

Ann O’Connell

Ann O’Connell is Honorary Professor at Melbourne Law School, specialising in tax with a special interest in taxation of charities and not-for-profits. She is a Senior Member (part-time) of the Administrative Appeals Tribunal and consultant to the Australian Tax Office. She was a member of a Working Group that advised the Treasurer about tax concessions for the NFP sector in 2012-13 and has also advised the OECD about tax and philanthropy. Her book, ‘Taxation of Charities and Not-for-Profits’ was published in November 2020 by LexisNexis.

David O’Halloran

David O’Halloran is an occupational therapist with more than 30 years’ experience in disability employment services including direct service delivery, program management, project managements and policy development at a national and international level. David’s PhD research at Monash is looking at the reasons why nearly 4 million appointments are missed with Australian employment service providers every year.

Lynne Oats

Lynne Oats is Professor of Taxation and Accounting, University of Exeter Business School, where she teaches UK and International Tax and is also Deputy Director of the Tax Administration Research Centre. In addition to publishing numerous journal articles and book chapters, Lynne is Managing Editor of Journal of Tax Administration, Subject Editor (Accounting) of British Tax Review, and has published widely in the accounting and taxation fields. She is co-author of Taxation Policy and Practice and Principles of International Taxation and editor of Taxation: A Fieldwork Research Handbook.

Umut Oguzoglu

Umut Oguzoglu is an Associate Professor at the Economics Department, University of Manitoba, Canada and Research Fellow of IZA, Bonn. He is a former Research Fellow of the Melbourne Institute of Applied Economics and Social Research. Umut's research fields include panel data econometrics, health economics and labour economics.

Marcel Olbert

Marcel Olbert holds a Masters Degree in Business Administration with a focus on International Taxation, Accounting and Finance from Mannheim University in Germany. He also studied at City University of Hong Kong and at the University of St. Gallen (Switzerland). He is a doctoral candidate and a researcher at University of Mannheim Business School. His research focus is on international company taxation with a particular focus on the digital economy and transfer pricing.

Miguel Olivo-Villabrille

Miguel Olivo-Villabrille is a Research Fellow at the Tax and Transfer Policy Institute. He is an empirical microeconomist intersted in analysis of issues in labour, public and family economics. Miguel has held positions at UNSW, and the University of Sydney. He holds a PhD in Economics from the University of Calgary.

Martin Olsson

Martin Olsson is a research fellow at the Research Institute of Industrial Economics (IFN), Sweden. Martin has a PhD from Stockholm University. He is also affiliated with the Institute for Evaluation of Labour Market and Education Policy (IFAU), Sweden.

Rachel Ong

Rachel Ong is Deputy Director of the Bankwest Curtin Economics Centre. Her research addresses a range of housing policy issues, including the role of housing assets in supporting welfare throughout the life course, intergenerational housing concerns, the dynamics of housing affordability, housing pathways in the 21st century, and the links between housing and the economy.

Vincent Ooi

Vincent is a Lecturer of Law at the Yong Pung How School of Law, Singapore Management University. His research focuses on the intersection between tax law and private law. Vincent was previously Deputy Head of Tax at a Singapore law firm, Law Supervisor at Peterhouse College, Cambridge and has held research positions at all three law schools in Singapore.

Huigenia Ostik

Huigenia holds an LLM(Tax) from the University of London, for whom she has recently authored a postgraduate online course in International Tax Law. She is currently a law lecturer at the University of Auckland and has fourteen years’ experience researching, teaching and consulting on tax law in a number of different roles.

Esin Ozdil

Dr Esin Ozdil is a Lecturer in Accounting at the Department of Accounting and Data Analytics of La Trobe Business School, La Trobe University.

Donghyun Park

Donghyun Park is the Principal Economist at the Economic Research and Regional Cooperation Department at the Asian Development Bank. Prior to joining ADB in 2007, Dr. Park was a tenured associate professor of economics at Nanyang Technological University in Singapore. He has a PhD in economics from UCLA in the US, and his main research fields are international finance, international trade, and development economics.

Cameron Parsell

Cameron is Professor of the Social Sciences at The University of Queensland and an Australian Research Council Industry Fellow (2024-2028). His work focuses on the experience of poverty and homelessness, and what societies do and ought to do differently to end it.

Neil Paulsen

Neil Paulsen is an Associate Professor within the Management group in the UQBS. Neil has more than twenty years direct industry experience as a successful senior manager and consultant in public, private, and community sector organisations, to complement his more recent research and consulting activities in Australia and international environments. His research includes the development of intergroup perspectives in organisational behaviour and change, organisational effectiveness and leadership. He has published his work in international refereed journals and chapters, and in an edited book (with Tor Hernes).

Alison Pavlovich

Alison Pavlovich is a lecturer in taxation at Massey University. Prior to entering academia, Alison spent 20 years working as a tax adviser in industry and practice roles. She now enjoys teaching taxation and researching tax law from a social justice perspective.

Isla Pawson

Isla Pawson is a researcher interested in the nexus between housing, land, and finance. Isla is a recent graduate of the University of Cambridge, University Medallist in Political Economy at the University of Sydney, and winner of the 2017 Young Scholar’s Award presented by the Journal of Australian Political Economy.

Christine Peacock

Christine Peacock is a Lecturer in Law at Federation University. She has significant industry experience as a GST/VAT specialist, and has worked in the Asia Pacific region and Europe. Christine has over 20 publications, many in international peer reviewed journals.

Julian Pearce

Julian Pearce is Chair of Queensland University of Technology’s Economics and Finance School Advisory Committee and a member of the Governing Committee of the Qld Business Leaders Hall of Fame. He has previously served as National Australia Bank’s Chief Economist and in the Federal Treasury.

Barbara Petrongolo

Barbara Petrongolo is Professor of Economics at Queen Mary University, Research Associate at the Centre for Economic Performance (London School of Economics), and Director of the Labour Economics Programme of CEPR. She is currently managing co-editor at the Economic Journal. Her main area of interest is applied labour economics.

Anh Viet Pham

Anh joined Newcastle Business School as a lecturer in finance in early 2021. Prior to this, he was an associate lecturer in finance at Monash Business School. He completed his PhD in Finance at Monash University in 2019. His research interests are in the areas of empirical corporate finance, empirical asset pricing and financial accounting.

Soon-Yeow Phang

Soon-Yeow Phang is a Senior Lecturer in the Department of Accounting. Soon-Yeow obtained his PhD at the Australian National University. Prior to his PhD study, he worked as an auditor with a Big 4 accounting firm and is qualified as a CA (Australia) and CPA (Australia). His research is in the areas of auditor judgment decision making, professional skepticism, auditor report, sustainability assurance and audit analytics.

Ben Phillips

Ben Phillips is an Associate Professor at the ANU Centre for Social Research and Methods. Ben has over 20 years experience as an economic and social researcher. Ben is the lead researcher for the microsimulation modelling team at the Centre and is the principal author of the PolicyMod microsimulation model of the Australian tax and transfer system.

Jonathan Pincus

Jonathan Pincus is Visiting Professor of Economics at the University of Adelaide, and an independent economic researcher and consultant. He was educated in Brisbane, Australia, and at Stanford University, where he took his PhD in 1972 (which won the Columbia-Nevins prize awarded by the American Economic History Association). Jonathan is a Fellow of the Academy of Social Sciences in Australia, and is listed in the international Who’s Who in Economics, 1986 to date. In 2015, the Economic Society made him the second Distinguished Public Policy Fellow.

Yuan Ping

Yuan (Helen) Ping is Associate Lecturer and PhD student at the Research School of Accounting, ANU College of Business and Economics, with research interest in the area of tax.

Victoria Plekhanova

Dr Victoria Plekhanova is Lecturer in the Massey University Business School in Auckland campus, New Zealand. Her research interest is international taxation and the tax challenges of the digitalisation.

David Plunkett

David worked in the Department of Social Security and its successors for 36 years in various roles, but principally as a Policy Analyst focussing on interactions between the tax and transfer systems. He retains an active interest in this subject area and continues to provide spreadsheet modelling to a wide range of policy workers and academics.

Andrew Podger

Andrew Podger is honorary Professor of Public Policy at The Australian National University, and former Australian Public Service Commissioner and Secretary of the Departments of Health and Aged Care, Housing and Regional Development, and Administrative Services. He was national president of the Institute of Public Administration Australia from 2004 to 2010, and a member of the foundation board of the Australian and New Zealand School of Government. He was made an Officer of the Order of Australia (AO) in 2004, and has written extensively on social policy including health financing, retirement incomes and tax and social security, and on public administration.

Cain Polidano

Dr Cain Polidano is an Affiliate of the Tax and Transfer Policy Institute and Senior Research Fellow at the Melbourne Institute of Applied Economics and Social Research at the University of Melbourne. His work focusses on the use of large datasets and quantitative methods to inform the design of efficient and equitable welfare, skills and education policy.

Phitawat Poonpolkul

Phitawat Poonpolkul is a Ph.D. candidate in economics at the Centre of Applied Macroeconomics Analysis (CAMA) in the Crawford School of Public Policy. He is also an ARC Centre of Excellence in Population Ageing Research (CEPAR) affiliated research student. His primary research interests are on macroeconomics and demographic changes.

Shuchita Pota

Shuchita Pota has just finished her Masters in International and Development Economics at the Crawford School of Public Policy at the ANU. She hopes to work in an evidence based policy sphere.

Michael Potter

Michael Potter is a Research Fellow in the Economics Program at the Centre for Independent Studies. He has worked at the Parliamentary Budget Office, the Federal Treasury, the Department of Prime Minister & Cabinet, the National Farmers’ Federation and the Australian Chamber of Commerce and Industry.

Lok Potticary

Lok Potticary is a Director in the Fiscal Policy Analysis Division at the Parliamentary Budget Office. The Fiscal Policy Analysis Division is responsible for leading the PBO’s research program.

Roneil Prasad

Roneil Prasad is a Sydney-based tax lawyer specialising in Pacific tax matters. He has worked in Australia and New Zealand, and has advised governments of Fiji, PNG, Samoa and Vanuatu on tax reform matters.

Bruce Preston

Professor Bruce Preston joined the University of Melbourne in 2015. Prior to this, he held positions at Monash University, the Australian National University and Columbia University. He was an Australian Research Council Future Fellow, 2015-2018.

Paola Profeta

Paola Profeta is Full Professor of Public Economics and Dean for Diversity, Inclusion and Sustainability at Bocconi University, where she is also the director of the Axa Research Lab on gender equality. Her research focuses on gender economics, political economy and public economics.

Riccardo Puglisi

Riccardo Puglisi is professor of public economics at the University of Pavia and a corresponding member of Istituto Lombardo – Accademia di Scienze e Lettere. His main research interests lie in political economy and public economics, with a particular focus on the political role of mass media.

Arnaldo Purba

Dr Arnaldo Purba completed his doctoral degree at the Australian National University in 2018. He is currently a lecturer in the Faculty of Business, Sampoerna University and a manager in the Directorate General of Taxes, Ministry of Finance, Indonesia. He has research interests in taxation and accounting and has published in Australian, Indonesian, and New Zealand journals.

John Quiggin

John Quiggin is an Australian economist, a UQ Laureate Professor at the University of Queensland, and a former Member of the Climate Change Authority of the Australian Government.

Michael Quilter

Michael lectures in company law and corporate governance and is the author of company law text, ‘Company Law Perspectives’. His research covers the history of bankruptcy and the relationship between bankruptcy and literature.

Mathew Rabui

Mathew Rabui is currently employed as an Assistant Secretary, Macroeconomic Forecasting Branch, Macroeconomic Policy Division, Papua New Guinea (PNG) Department of Treasury. Mathew holds a Bachelor of Economics Degree from the University of PNG, Post-Graduate Diploma in Public Administration and a Master of Public Policy in Economic Policy (MPPECOPOL) at the Australian National University from 2014 to 2015.

Maria Racionero

Maria Racionero is an Associate Professor at the ANU Research School of Economics. Her main field of research is public economic theory, with particular interest in optimal taxation, optimal pension and optimal education policies, as well as higher education finance. Maria’s work has been published in top-ranked international journals. She led an Australian Research Council Discovery Project on optimal taxation when the allocation of time matters. One of her current projects explores the labour market effects of parental leave policies.

Pascalis Raimondos

Pascalis Raimondos is Professor and Head of School, School of Economics and Finance, QUT. He is a Research Fellow at CEPR, London and at Cesifo, Munich. His main research fields are International Trade and Public Finance. Pascalis’ work has been published in journals such as The Economic Journal, Journal of International Economics, Journal of Public Economics, and European Economic Review. He serves as an Associate Editor for European Economic Review, Scandinavian Journal of Economics, and Review of World Economics.

Deborah Ralston

Deborah Ralston is a Professorial Fellow at Monash Business School, Monash University. Her research interests are across financial services, regulation, superannuation and innovation.

Tina Rampino

Tina Rampino is an applied economist with experience in education and labour economics. She has worked with large longitudinal surveys from both developed and developing countries and the purpose of her research is to uncover the mechanisms behind inequality with a specific focus on education and the intergenerational transmission of disadvantage. She has conducted research on educational aspiration and attitudes of young people coming from less advantaged backgrounds.

Max Rashbrooke

Max Rashbrooke is a Wellington-based writer and public intellectual, with twin interests in economic inequality and democratic renewal. His latest book is Too Much Money: How Wealth Disparities are Unbalancing Aotearoa New Zealand, based on research he carried out as the 2020 J. D. Stout Fellow at Victoria University of Wellington. His previous works include Government for the Public Good: The Surprising Science of Large-Scale Collective Action and Inequality: A New Zealand Crisis, both published by Bridget Williams Books.

Guy Redden

Guy Redden is Associate Professor in the Department of Gender and Cultural Studies at the University of Sydney. His research in the field of cultural economy centres upon the diffusion of contemporary economic rationalities through media, popular culture and institutions. A central theme of his work is how patterns of commodification and marketization interact with cultural change and social reform, especially with regard to the broad formative context of ‘neoliberalism’.

Agustin Redonda

Agustin Redonda is a senior fellow with the Council on Economic Policies (CEP) where he focuses on fiscal policy. Prior to that he has been a research and teaching assistant with the Economics Department (IdEP) of the University of Lugano (USI). He also worked with the Organisation for Economic Co-operation and Development (OECD), as well as for the National Plan to Reduce Informal Activity (PNRT) at the Ministry of Labour, Employment and Social Security (MTSS) in Argentina.

W Robert Reed

Bob Reed is a Professor of Economics at the University of Canterbury. His main research areas are applied econometrics, meta-analysis and replication. He is the co-founder and administrator of the website The Replication Network (https://bit.ly/3juktu1), and Principal Investigator of the research group, UCMeta (https://bit.ly/2DdTpj7).

Ray Rees

Ray Rees is an Emeritus Professor of Economics at the University of Munich and a Research Affiliate at the Law School, University of Sydney. He has published widely in Public Economics, the Economics of Uncertainty and Insurance and the Economics of the Household. He has also co-authored a number of well-known textbooks in Microeconomics and Mathematics for Economics.

Sue Regan

Dr Sue Regan is Policy Director and Deputy CEO at Volunteering Australia and was previously a lecturer at the Crawford School of Public Policy, at the Australian National University. Formerly, Sue was Program Director at the Institute of Public Administration Australia (ACT Division) and Program Lead (Social Policy) at the HC Coombs Policy Forum. Prior to her move to Australia in 2010, Sue was Chief Executive Officer of the UK Resolution Foundation, Associate Director of the Institute for Public Policy Research and Policy Director of Shelter. Sue has an MA in Economics and a PhD in Public Policy.

Bernhard Reinsberg

Bernhard Reinsberg is Lecturer in International Relations at the University of Glasgow. He also is affiliated to the Centre for Business Research at the University of Cambridge. He holds a PhD in Political Science from the University of Zurich, an MA in Comparative and International Studies at ETH Zurich and BA degrees in Political Science (Freie Universität Berlin) and Mathematics (University in Hagen).

Morina Rennie

Morina Rennie is a Professor of Accounting and is Associate Dean (Undergraduate Programs) at the Hill/Levene Schools of Business, University of Regina, Canada. She conducts research in a variety of areas, including the public accounts of early Canada, public private partnerships, auditor judgment, and tax decision making.

Victor Renolds

Victor has worked in the fields of education and digital communications for over 15 years in Australia at four universities and a large membership organisation. His Master of Arts research thesis applies medium theory to the subject of mobile touch screen devices, or the MTSD, and reveals important effects of the MTSD in learning contexts.

David Ribar

David Ribar is a Professor of Economics at Georgia State University and Faculty Director of the Child and Family Policy Lab within the Georgia Policy Labs. Much of his research focuses on issues associated with poverty and household economics. He is an associate editor at the Journal of Population Economics and Review of Economics of the Household and a senior associate editor at the Southern Economic Journal.

Chris Richardson

Chris Richardson has worked at the Australian Treasury, the International Monetary Fund, and at Access Economics / Deloitte Access Economics. His work focuses on forecasting the Australian economy and the federal budget, and associated policy work.

Leonora Risse

Dr Leonora Risse is a Senior Lecturer in Economics at RMIT University, a Research Fellow with the Women and Public Policy Program at Harvard University, and a Research Fellow with the Women's Leadership Institute Australia.

Alison Ritter

Professor Alison Ritter AO, Director of the Drug Policy Modelling Program at UNSW leads research on drug laws, drug treatment, models and methods of participation in drug policy, and research focussed on policy process. She has extensive research grants (NHMRC and ARC) and is Editor for the International Journal of Drug Policy.

Leslie Robinson

Leslie Robinson is an associate professor of business administration at the Tuck School of Business at Dartmouth College in Hanover, NH. Before joining the Tuck faculty in 2006, Leslie was an adjunct lecturer at the Kenan-Flagler Business School of the University of North Carolina where she earned her Ph.D. in Accounting. Her research interests include the interaction of tax and accounting policy, and her expertise centers on issues associated with multinational operations. Before academia, she practiced as a CPA in the tax practice of EY and as a tax planning manager for a large financial institution.

David Rodgers

David Rodgers is studying for a PhD in economics at the University of New South Wales, where he is affiliated with the School of Economics and the ARC Centre for Excellence in Population Ageing Research. His PhD research is on the macroeconomic consequences of population ageing. Before starting his PhD, David worked as an economist at the Reserve Bank of Australia, and in credit risk and stress testing roles at CBA and HSBC.

Felix Roesel

Felix Roesel is professor of urban and regional economics at Technische Universität Braunschweig in Germany. He is a CESifo affiliate and is mainly interested in regional development, political economy, and local public finance.

Jude David Roque

Jude David Roque is a consultant at the Asian Development Bank, working particularly on economic development indicators and policy research. At ADB, he has worked on Sustainable Development Goals indicators and more recently Philippine education. Prior to joining ADB, Jude obtained a master’s degree in Economic History at the London School of Economics.

Trevor Rose

Trevor Rose is a policy analyst at the Tax and Transfer Policy Institute. He has previously worked at the Australian Treasury, performing analysis of tax and transfer policy with data and working on financial regulation issues. He has also held data analytics positions at a linguistic technology start-up and SAS Institute.

Haula Rosidiana

Haula Rosidiana is a Professor of Tax Administration at Universitas Indonesia and a board member of the Indonesian Taxation Supervisory Board.

Lucas Rutherford

Lucas Rutherford is a tax policy analyst with a particular focus on tax and development. As well as performing a number of roles within the Australian Government he has previously worked as a technical advisor to the Papua New Guinea Tax Review, as a researcher for an economic think tank in Ghana and as a consultant focusing on tax policy and administration issues in Africa for the Australian Aid program. Most recently he was the International Tax and Regulation Policy Advisor for the Commonwealth Secretariat, a role in which he worked closely with a number of small states in the Commonwealth on the evolving international taxation and regulation policy agendas.

Margaret Ryznar

Margaret Ryznar is a law professor at Indiana University McKinney School of Law, teaching and researching in the areas of tax, trusts & estates, and family law.

Harikrishnan S

Harikrishnan S is an independent political observer and analyst and has published articles in multiplier-effect.org (The Levy Economics Institute's blog), The Financial Express, and The Wire. His areas of interest are politics and public policy.

Noura Saba

Noura Saba is a scholarship holder and MRes candidate at the Macquarie University Centre for the Health Economy (MUCHE). Her research interests are choice modelling, mental health, health economics and econometrics. After being awarded her Master of Economics from Macquarie University, Noura worked as a Research Assistant in the Department of Economics.

Kerrie Sadiq

Kerrie Sadiq is a Professor at the Queensland University of Technology in Brisbane, Australia. Kerrie is an international tax scholar specifically known for her work in base erosion and profit shifting, transfer pricing, thin capitalisation, tax expenditures, and capital gains tax. She is co-editor of the Australian Tax Review and an author of publications in both Australian and international journals, has edited books, and is a co-author of leading taxation texts. Throughout her career, she has contributed to Australian Government Senate Inquiries and Board of Taxation Reviews of tax policy.

Tristram Sainsbury

Tristram Sainsbury is a Senior Adviser at the Department of Industry, Science and Resources. He was a Sir Roland Wilson Scholar at the ANU's Tax and Transfer Policy Institute from February 2020 to June 2023. Prior to this, he worked in the Australian Treasury for close to a decade, and spent two years as Research Fellow and Project Director at the G20 Studies Centre at the Lowy Institute. His work has covered a range of tax, international economic and fiscal policy issues.

Charles Sampford

Professor Sampford topped each of politics, philosophy and law at Melbourne University then combined those disciplines in his Oxford DPhil (1986). He was invited to come to Queensland as Foundation Dean of Law at Griffith University, starting in March 1991. Prof Sampford led the 1998 bid for the Key Centre for Ethics, Law, Justice and Governance and was its Foundation Director until he became the Convenor of the ARC funded Governance Research and Director of the multi-university Institute for Ethics, Governance and Law. Foreign fellowships include the Visiting Senior Research Fellow at St John's College Oxford (1997) and a Senior Fulbright Award to Harvard University (2000). He has written over 140 articles and chapters, has completed thirty one books and edited collections and won nearly twenty million dollars in grants and consultancies. Charles chaired the World Ethics Forum in Oxford in 2006 and convened the first two Global Integrity Summits (2014-15). Charles is also a Barrister and a company director who has taught tax policy.

Maria Sandoval-Guzman

Maria Sandoval-Guzman is a PhD candidate in Economics and Finance at Curtin University. She holds a Master of Public Policy in Economic Policy from the Crawford School at ANU and is a former research assistant at the Tax and Transfer Policy Institute.

Dario Sansone

Dario Sansone is a Lecturer (Assistant Professor) at the University of Exeter. He is also a Research Affiliate at IZA and a Fellow of the Global Labor Organization. He helps manage the European Committee for LGBTQ+ Economists, and he is a committee member of the Royal Economic Society Diversity & Inclusion Network. He received his Ph.D. in Economics from Georgetown University. He then worked as a Postdoctoral Scholar at Vanderbilt University. Previously, he worked as a consultant and a researcher for several institutions, including the World Bank, CeRP - Collegio Carlo Alberto, and LISER. He is an applied microeconomist with interests in LGBTQ issues, machine learning, gender, and education.

Ashutosh Sarker

Dr. Ashutosh Sarker is senior lecturer at Monash University Malaysia. He is an environmental and natural resource economist with a flair for tax policy in Malaysia. He serves as an examiner of an external accounting/tax professional body. Previously, he held positions at Yokohama National University, the University of Queensland, and the University of British Columbia.

Adrian Sawyer

Adrian Sawyer is Professor of Taxation in the University of Canterbury Business School in Christchurch, New Zealand. Adrian holds an SJD from the University of Virginia, and MCom(Hons), BCom and LLB degrees from the University of Canterbury. He is a FCA (CA-ANZ) and FCPA (CPA Australia), and a Barrister and Solicitor of the High Court of New Zealand. Adrian has been a consultant for the New Zealand Inland Revenue, the New Zealand Treasury and the Royal Society of New Zealand.

Simona Scabrosetti

Simona Scabrosetti is Professor of Public Economics at the University of Pavia and Research fellow at Dondena (Centre for Research on Social Dynamics and Public Policy, Bocconi University). Her research fields are public economics and political economy, with a special focus on taxation.

Susan Schroeder

Dr. Susan Schroeder is an American political/heterodox economist who works in the Department of Political Economy at the University of Sydney, Australia. She specialises in frameworks of financial fragility, political economy, country risk and history of economic thought.

Stefanie Schurer

Stefanie Schurer is an Associate Professor in the School of Economics at the University of Sydney. Her research interest is the Economics of Human Development. Most of her current projects explore the evolution of skills, preferences, and health over the lifecourse and the role that parents and the public sector play in shaping skills and reducing inequality. She is also a University of Sydney SOAR Fellow and an ARC Discovery Early Career Fellow.

Matthew Scobie

Dr. Matthew Scobie (Kāi Tahu) is a Lecturer in Organisational Accountability at the The University of Canterbury in Aotearoa New Zealand. His research interests are broadly around exploring ways to hold organisations, businesses and governments accountable for their social, environmental, cultural and economic impacts. This is geared towards imagining and creating positive and just futures. This includes a specific focus on Indigenous development and decolonisation, corporate social responsibility and social environmental accounting/accountability.

Sujiro Seam

Sujiro Seam is the Ambassador of the European Union for the Pacific.

Antonia Settle

Dr. Antonia Settle recently completed a McKenzie Postdoctoral Fellowship at the Melbourne Institute of Applied Economic and Social Research at the University of Melbourne and is now a visitor at the Institute. Antonia is an interdisciplinary scholar whose research explores how the changing nature of household balance sheets interacts with household risk. She focuses on household engagement with the financial system especially around superannuation and insurance.

Elen Seymour

Elen Seymour is a Lecturer in the School of Law at Western Sydney University. Her research interests include taxation law and the regulation of charities and other not-for-profit entities.

Richard Seymour

Richard is a Research Fellow with the Bankwest Curtin Economics Centre. One of Richard’s primary roles at the Centre is the development of an income tax and transfer payments microsimulation model, The Evaluation Model for Incomes and Taxes in Australia (EVITA). Richard has 10 years’ experience working as a researcher in labour market economics.

Alpa Shah

Alpa Shah is an economist in the Tax Policy Division of the Fiscal Affairs Department at the International Monetary Fund. Her work encompasses a range of technical assistance, research, and analysis on income, consumption, and natural resource tax policy issues. Prior to joining the IMF, she worked in the investment banking sector in London in infrastructure finance, and subsequently for the Government of Liberia under the Overseas Development Institute Fellowship, advising on the negotiation and monitoring of investment agreements with its international investors. She holds an M.A. in economics from the University of Cambridge and an M.Sc. from the School of Oriental and African Studies, University of London.

Syed Shams

Dr Syed Shams is an Associate Professor in Finance at the University of Southern Queensland, Australia. He has published more than 30 research articles in a range of highly respected journals and a book chapter. His publications have appeared in reputable journals, including in the Journal of Corporate Finance; Journal of Business Research; Corporate Governance: An International Review; International Review of Financial Analysis; Accounting & Finance; Australian Journal of Management, and Pacific-Basin Finance Journal. His broad research interests include corporate finance, corporate governance, mergers and acquisitions, corporate sustainability, and corporate disclosure. He is actively involved in the supervision of PhD students and support earlier career researchers.

Nihad Shareef

Associate Professor Nihad Shareef Khalaf holds a master’s degree in mathematics from Tikrit University. He is currently working at Tikrit University in the College of Education for Women, Department of Mathematics. Nihad has skills and expertise in statistics, databases, and data visualization.

Rhonda Sharp

Rhonda Sharp is Emeritus Professor at the University of South Australia where she was formerly a Research Chair and Professor of Economics.

Raisa Sherif

Raisa Sherif is a Doctoral Fellow in Economics- at the Max Planck Institute for Tax Law and Public Finance and Munich Graduate School of Economics, Germany - with Prof. Dr. Kai A Konrad.

Terry Shevlin

Terry Shevlin is a Professor of Accounting at the University of California-Irvine, USA. He is a UCI Distinguished Professor and holder of a Paul Merage Chair. He is a well-known for his work in all areas of corporate taxation. He has published widely with over 55 papers published in the top tier accounting and finance journals.

Lirong Shi

Lirong Shi is an assistant professor of accounting at the University of Nottingham Ningbo China after obtaining her PhD at the National University of Singapore.

Aimee Shih

Aimee Shih was an assistant professor of accounting at the National University of Singapore after obtaining her PhD at New York University when this project was started.

Lars Siemers

Lars Siemers is Senior Lecturer (PD, Privatdozent) at the University of Siegen and at FOM University of Applied Science. Before, he was a long-term stand-in professor for European Economic Policy at the University of Siegen (2011-2017), researcher at RWI in Essen (2005-2011), and at the Ruprecht-Karls-University at Heidelberg (2004-2005). He studied Economics in Karlsruhe, Heidelberg, and Swansea (GB), and received his Ph.D. (Dr. rer. Pol.) from the University of Heidelberg. His major research interests include public economics/finance, public choice, applied (micro-)econometrics, and development economics.

Maarten Siglé

Maarten Siglé is a chartered accountant and a researcher at the Netherlands Tax Administration. He also teaches at Nyenrode Business University. His research interests are cooperative compliance programs, internal control, corporate tax compliance and tax audit quality.

Natalie Silver

Dr Natalie Silver is an academic at the University of Sydney Law School, where she teaches contract law. Her research focuses on not-for-profit law and regulation, and she has published widely on the tax aspects of charitable giving, the regulation of cross-border philanthropy, and the intersection between contract law and charity law. Natalie worked for a number of years as a lawyer in the New York office of Kirkland & Ellis LLP and is a member of the New York Bar.

Wayne Simpson

Wayne Simpson is Professor of Economics at the University of Manitoba and Research Fellow in the University of Calgary School of Public Policy. His areas of specialization include labour economics, urban and regional economics, applied microeconomics, quantitative methods and social policy.

Rod Sims

Rod Sims AO is a Professor, Crawford School of Public Policy at the Australian National University, Canberra; Chair of the Superpower Institute, a non-profit organisation dedicated to Australia moving quickly to, and benefitting from, the transition to net zero emissions; Chair of Opera Australia, Australia’s largest performing arts company; Chair of the Competition Research Policy Network at the Centre for Economic Policy Research, Paris; and Chair of Australia’s National Data Advisory Committee. He is also an Expert Adviser to the UK’s Competition and Markets Authority on digital platform issues.

Sarah Sinclair

Dr Sinclair is an applied economist in the school of economics finance and marketing at RMIT. She is a member of the placemaking economics group (PEG), RMIT's Centre for Urban research (CUR), and the International network of child support scholars (incss).

Aarti Singh

Aarti Singh is an Associate Professor in the School of Economics at the University of Sydney. She received a Ph.D. in Economics from Washington University in St. Louis and has been a visiting scholar at various international universities and policy institutions. Her research focuses on the analysis of monetary and fiscal policies using both empirical and quantitative methods.

Akheil Singla

Dr. Akheil Singla is an Associate Professor in the School of Public Affairs at Arizona State University. He specializes in public financial management, with expertise in government financial health, fiscal distress, and municipal debt. His research has been published in leading journals, including Public Administration Review, Urban Affairs Review, and Public Budgeting & Finance.

Kompal Sinha

Kompal Sinha is Associate Professor of Economics and Research Director at the Department of Economics Macquarie Business School, Macquarie University. Kompal is also Associate Editor at the Journal of Population Economics. She currently serves as a member of the Australian Research Council's College of Experts, cluster lead at Global Labor Organisation (GLO), and member of Health Economics Study Group (HSEG) and International Health Economics Society (iHEA).

Mathias Sinning

Mathias Sinning is an Associate Professor at the Tax and Transfer Policy Institute of the ANU Crawford School of Public Policy. He is interested in the empirical analysis of issues related to labor economics, public economics and policy evaluation.

Ahmed Skali

Ahmed Skali is an Assistant Professor in the Department of Global Economics and Management at the University of Groningen (The Netherlands). He received a PhD in Economics from Monash University. His areas of research are political economics, behavioural economics, and economic history.

Peter Skogman Thoursie

Peter Skogman Thoursie is Professor at the Department of Economics, Stockholm University. His research deals primarily with empirical labour economics.

Joel Slemrod

Joel Slemrod is the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, and Professor in the Department of Economics, at the University of Michigan. He also serves as Director of the Office of Tax Policy Research, an interdisciplinary research center housed at the Business School. His research addresses the impact of tax systems.

Andrew M C Smith

Andrew is an Associate Professor and the Post-Graduate Programme Director in the School of Accounting and Commercial Law, Faculty of Commerce and Administration, Victoria University of Wellington in Wellington, New Zealand. His research interests are in international and corporate tax and he has authored numerous papers and articles on tax in a wide range of international journals.

Kristen Sobeck

Kristen Sobeck is a Senior Research Officer at the Tax and Transfer Policy Institute (TTPI). Prior to joining TTPI, she worked as a labour economist at the International Labour Organisation (ILO) from its headquarters in Geneva and its country office in Argentina.

Lury Sofyan

Lury Sofyan is a tax officer in Indonesia Ministry of Finance and the lead of tax volunteer program (RENJANI) development. Lury received his doctoral degree from Behavioral Economics Program in the University of Nottingham. Lury’s research interest is on tax, behavior and decision making.

Roland Speklé

Roland Speklé is Professor of Management Accounting & Control at Nyenrode Business University (Center for Accounting, Auditing & Control). His research focusses on the design of effective performance management and management control systems. His work has been published in leading journals such as Accounting, Organizations and Society, Management Accounting Research, Organization Studies, Journal of Management Accounting Research, Behavioral Research in Accounting, and European Accounting Review.

Liesel Spencer

Liesel Spencer is a Senior Lecturer in the School of Law at Western Sydney University. Her research interests include public health law, social security law, and food systems governance.

Christoph Spengel

Christoph is a Professor for International Business Taxation at Mannheim University, a member of the Scientific Council of the German Federal Ministry of Finance, Director and Speaker of Leibniz ScientificCampus MannheimTaxation, Research Associate at Center for European Economic Research (ZEW), and International Research Fellow at Oxford University, Saïd Business School. He is also an appointed expert for taxation for the OECD, European Commission, IMF, German Federal Constitutional Court, German Federal Parliament and European Parliament.

Ben Spies-Butcher

Ben Spies-Butcher is Associate Professor in the Macquarie School of Social Sciences at Macquarie University. Ben completed his PhD in Economics at the University of Sydney while working in the non-government sector on issues of human rights. His research focuses on the economics and politics of social and environmental policy, and political participation.

Zoe Staines

Zoe Staines is ARC DECRA Research Fellow with the School of Social Science, University of Queensland. She previously held research and policy positions in the Queensland public sector and, most recently, in the not-for-profit sector, as a Senior Policy Officer and Manager of Research. Her research explores social policy, welfare conditionality, and rural/remote crime and governance. She is also currently Associate Editor of the Australian Journal of Social Issues.

Rose Stambe

Rose Stambe is a Postdoctoral Research Fellow in the School of Social Sciences at the University of Queensland. Her research interests include the welfare-work nexus, poverty, and systems change.

David Stanton

David Stanton is an Honorary Associate Professor at the Crawford School of Public Policy at the Australian National University where he teaches and researches social policy. He was Director of the Australian Institute of Family Studies and worked for the Australian Government for some 36 years. He started in the Australian Public Service with the ABS, and then held various positions with the then Department of Social Security. David has also worked as a Social Policy Consultant with International Agencies. David was appointed as a Member of the Order of Australia in the General Division (AM) in the 2017 Australia Day Honours List “for distinguished service to public administration, to social policy development and as an academic”. He was elected as a Fellow of the Academy of Social Sciences in Australia (FASSA) in September 2017.

Thomas L. Steinmeier

Thomas L. Steinmeier is Professor of Economics at Texas Tech University. He previously taught at Dartmouth College and Oberlin College. He is a Research Economist at the National Bureau of Economic Research and for fifteen years was a member of the Steering Committee and for most of those years a co-PI of the Health and Retirement Study. Steinmeier's research has focused on four issues in labor economics and the economics of aging: retirement, pensions, social security and savings.

Harvey Stevens

Harvey Stevens is a retired provincial government policy analyst who focused on poverty policy and employment training programs for those on social assistance. He is currently an professional affiliate with the department of economics of the University of Manitoba and has coauthored several articles on designing basic income programs.

Miranda Stewart

Professor Miranda Stewart is a Fellow at Tax and Transfer Policy Institute, and a Professor at Melbourne Law School, University of Melbourne. Miranda has 25 years of research, practical and leadership experience in taxation law and policy in academia, government and the private sector. She engages in research, policy advice and teaching across a wide range of tax policy and law design projects and sectors. Recent research addresses taxation of corporations; budget institutions; gender equality in the tax and transfer system; and resilience, legitimacy and effectiveness of tax systems and tax reform.

Lyndall Strazdins

Professor Lyndall Strazdins is a leader in work, family and health, authored > 150 peer reviewed journal papers, commissioned reports or discussion papers. She has been a lead or co-lead on competitive grants, consultancies and partnerships > $8M, an ARC Future Fellow and received the EU Marie Skłodowska-Curie International Fellowship Seal of Excellence in 2017. Her papers have been repeatedly ranked in the top for their year in the work and family field.

Nora M Strecker

Nora M. Strecker is a post-doctoral researcher at ETH Zurich. Her research interests focus on public finance, taxation, and international economics.

Thomas Stubbs

Thomas Stubbs is a Senior Lecturer in International Relations at Royal Holloway, University of London, and a Research Associate in Political Economy at the Centre for Business Research, University of Cambridge. His research focuses on the activities of international financial institutions. He is also the curator of IMF Monitor, a data hub used by civil society and policymakers to track activities of the International Monetary Fund.

Daniel Suryadarma

Daniel Suryadarma is a senior researcher at the SMERU Research Institute in Jakarta, Indonesia. A development economist, he conducts research on education, poverty, and social policies.

Peter Swan

Professor Peter Swan is currently in the School of Banking and Finance, Australian School of Business, University of New South Wales (UNSW). Swan completed his Honours Economics Degree at ANU, his PhD at Monash and after visiting positions at the University of Chicago and Rochester, joined the Economics faculty at ANU, then to a chair at the Australian Graduate School of Management (AGSM), and was foundation professor in the Finance department at the University of Sydney prior to returning to UNSW.

Nahid Tabatabai

Dr. Nahid Tabatabai is a Research Associate in Economics at Dartmouth College, where she has worked since August, 1998. Dr. Tabatabai received her Ph.D. in Resource Economics from the University of Massachusetts in 1991. For ten years she was the staff person responsible for the labor and pension sections of the Health and Retirement Study.

Anirudh Tagat

Anirudh Tagat is Research Author at the Department of Economics, Monk Prayogshala, Mumbai (India).

Reza Tajaddini

Associate Professor Reza Tajaddini is the Head of the Department of Accounting, Economics, and Finance at Swinburne University of Technology. His research interests encompass Geopolitical Economics, Behavioural Finance, and Economics. He has extensively published in reputable journals, including the Journal of International Money and Finance, International Review of Finance, and Global Finance Journal.

Maria RUD Tambunan

Maria RUD Tambunan is a researcher and PhD student at Universitas Indonesia and a visiting PhD Student at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria.

Suranjali Tandon

Suranjali Tandon works as a consultant with the tax research team at National Institute of Public Finance and Policy, Delhi. She has worked on projects sponsored by Ministry of Finance, India. Her research interests include tax avoidance, tax evasion and tax compliance.

Robert Tanton

Professor Robert Tanton is a recognised Australian and international expert on spatial disadvantage. The research conducted by his team covers areas such as spatial housing disadvantage, economic disadvantage (poverty), income inequality and wellbeing. His principal areas of research are spatial disadvantage and wellbeing; spatial statistics and small area estimation; and community wellbeing.

Alan Tapper

Dr Alan Tapper is Senior Research Fellow at the John Curtin Institute of Public Policy, Curtin University, Perth. His interests include philosophy in schools, professional ethics, family policy and 18th Century intellectual history. He is co-editor of Meaning and Morality: Essays on the Philosophy of Julius Kovesi (Brill, 2012).

Matthew Taylor

Matt is a Research Fellow in the Centre for Social Research and Methods and a PhD candidate at the Crawford School of Public Policy. His research interests include income support, personal income taxation, labour economics and tax-transfer modelling.

John Taylor

Professor C John Taylor is a Professor in the School of Taxation and Business Law (Atax) in the Business School UNSW Sydney. His main areas of research have been: capital gains tax; corporate – shareholder taxation; taxation treaties; and tax simplification.

Rebecca Taylor

Rebecca Taylor is an Assistant Professor in the School of Economics at the University of Sydney. Her research interests are at the intersections of consumer behavior, food policy, and environmental regulation.

Grantley Taylor

Professor Grantley Taylor holds a Bachelor of Science (honours) from the University of Adelaide, a Bachelor of Economics from University of New England and a PhD in accounting from Curtin University. From 1990 to 2003, he worked in the mining industry where he was in charge of multi-million dollar exploration and advanced resource projects. From 2003 to 2006, he worked in the Energy and Resources sector at the Australian Taxation Office. In 2006, he joined Curtin University where he conducts research in the areas of international tax avoidance, sustainability, governance, and capital markets.

David Tellis

Mr Tellis is the Assistant Parliamentary Budget Officer leading the PBO’s Revenue Analysis Branch, which is responsible for costings and analysis of tax and non-tax revenue and certain aspects of the tax and transfer system.

Jeromey Temple

Jeromey Temple is an Associate Professor in the School of Population and Global Health at the University of Melbourne. His research interests lie at the intersection of demography, economics and public policy.

Eu-Jin Teo

Eu-Jin Teo is a prize-winning researcher and Senior Lecturer at The University of Melbourne. His work has been cited by the High Court of Australia, during proceedings in Parliament, by The Australian Financial Review, and by (the late) Justice Graham Hill.

Chandra Thapa

Chandra Thapa is a Chair (Professor) in Finance at the University of Strathclyde. He received his PhD from Cranfield University. His research interests include foregin portfolio investors, corporate governance, ESG, corporate social responsibility, and emerging markets finance. He has published in journals like the Journal of Corporate Finance, British Journal of Management, the Journal of International Money and Finance, and the Journal of Banking and Finance.

Steve Thomas

Steve Thomas is a New Zealand PhD Scholar at the Australian National University’s Crawford School of Public Policy. His current research is examining whether social entrepreneurship ventures can have a meaningful impact on the outcomes of disadvantaged communities. He completed his Undergraduate, Honours and Masters study at University of Canterbury in Christchurch, New Zealand. Steve also worked for eight years as a senior researcher at an independent New Zealand public policy think tank. Twitter @SteveThomasPol.

Thor O. Thoresen

Thor O. Thoresen is a researcher at Statistics Norway and the Department of Economics, University of Oslo. His fields of research include development and application of microsimulation models, labor supply modeling, applied tax policy analysis, including studies of redistributional effects of taxes and family economics. Thoresen visited the Department of Economics at the University of Melbourne from 2006 to 2007.

Linda Thorne

Dr. Linda Thorne FCPA has been a professor at Schulich School of Business at York University in Toronto, Canada for over 25 years. She has a PhD from McGill University in Accounting Ethics, and does research in the ethics of accountants, taxpayers and accounting disclosures. She has over 60 publications in various journals of which 19 are in the Financial Times listing. She has previously worked for Imperial Oil, Price Waterhouse Coopers and Veritas Research.

Edward Ti

Edward Ti is an Associate Professor of Law and Urban Fellow at Singapore Management University. Edward is also a Fellow of the Cambridge Centre for Property Law. His research interests are in land law, housing, regulation, and planning law.

Paul Tilley

Paul Tilley was an economic adviser to governments for 32 years, working at senior levels in all parts of Treasury, as well as other key agencies such as the Department of Prime Minister and Cabinet, the Treasurer’s office and the OECD. He is now a Senior Fellow at the Melbourne Law School, a Visiting Fellow at the Australian National University Tax and Transfer Policy Institute and works with a number of non-government organisations.

Christine Tjen

Christine is a lecturer at the Department of Accounting at the Faculty of Economics, Universitas Indonesia. She is an Australian Development Scholarship (ADS) awardee and received a Master’s degree in International Taxation from the University of Sydney in 2006, and a Bachelor of Accounting from the Faculty of Economics at Universitas Indonesia in 2000 with cum laude. Currently, she is pursuing her PhD at Universiti Sains Malaysia (USM).

Wojtek Tomaszewski

Dr Wojtek Tomaszewski is a Research Group Leader at the Institute for Social Science Research and a Senior Research Fellow in the ARC Centre of Excellence on Families and Children over the Life Course. Wojtek has a strong research interest in the impact of disadvantage on educational and labour market outcomes in young people. He has undertaken a number of research projects for various departments in the British government, as well as for both State and Commonwealth Government in Australia. He has published in a number of high-profile academic journals, including Journal of Youth Studies, Social Indicators Research, Journal of Sociology and Social Service Review.

Jamie Tong

Jamie Tong is a senior lecturer of accounting at University of Queensland. Her research focuses on corporate governance, intangible investments, accounting information and top executive characteristics. She has over 20 high quality publications including Journal of Financial and Quantitative Analysis, Academy of Management Journal, among others. Jamie is the associate editor of Asia-Pacific Journal of Accounting Economics.

Barbara Trad

Barbara completed a PhD at Griffith University in 2022 and teaches in Taxation Law at Griffith University. Barbara’s PhD Thesis involved investigating the reasons behind the business structure choices adopted by Australian small and medium enterprises, and the desired attributes of such choices. Her thesis also examines why SMEs have been using discretionary trusts extensively, and whether discretionary trusts provide certain attributes not offered by other business structures.

Alfred Tran

Dr Alfred Tran has been an accounting academic at the Australian National University for more than 26 years and is a researcher in the areas of taxation and financial accounting. Alfred has led several research projects funded by university and Australian government research grants. He has published in national and international taxation and accounting journals. He is currently an honorary associate professor in the Research School of Accounting, ANU.

Chung Tran

Chung Tran's primary research interests are in the areas of macroeconomics and public economics. Much of his current work is to explore the role and implications of economic policies. Some specific research topics have included; evaluating dynamic general equilibrium effects of social insurance systems including social security and public health insurance; analyzing implications of taxation; and understanding dynamic effects of public debt, fiscal stress and fiscal austerity.

Nhi Tran

Nhi is a Senior Research Fellow at the Centre of Policy Studies, Victoria University. Her expertise and research interests focus on policy analysis using computer general equilibrium (CGE) models.

Binh Tran-Nam

Binh Tran-Nam is Professor in the School of Accounting, Auditing and Taxation at UNSW Sydney. He has published extensively in many aspects of taxation, particularly tax compliance costs and tax simplification.

Joseph Tranzillo

Joseph Tranzillo is a lawyer at an international firm practicing in the areas of tax and dispute resolution. He previously worked in the Tax Counsel Network at the Australian Taxation Office and completed a BA/LLB (Hons) from the Australian National University. His research interests are international taxation and the interpretation of statutes and treaties.

John Tretola

John is a registered tax agent and a lecturer in Tax and Business Law at the University of Notre Dame in Sydney. John has extensive experience in tax practice, including over 10 years with the Australian Tax Office and he has also worked in a national law firm and suburban accounting practice in Adelaide. Prior to his current teaching role, John has also worked at other Australian universities, such as the University of Adelaide and Flinders University. He is currently completing a PhD in tax law.

Panggah Tri Wicaksono

Panggah Tri Wicaksono is a lecturer at the Department of Accounting, Faculty of Economics and Business, Universitas Indonesia. He is currently pursuing a PhD in Taxation at the University of Canterbury, New Zealand. His PhD research examines the integration of tax awareness education into the tertiary education curriculum in Indonesia.

Adam Triggs

Adam Triggs is a visiting researcher at the Brookings Institution in Washington DC and doctoral scholar at the Crawford School of Public Policy.

Cameron Truong

Cameron is a Professor in the Department of Accounting at Monash University. Prior to joining Monash University in 2009, Cameron held positions at the University of Auckland and Citibank (Investment and Corporate Banking Division). Cameron is the Coordinator of interdisciplinary research in the Department of Accounting.

Penelope Tuck

Penelope Tuck is Professor of Accounting, Public Finance and Policy and Director of Research at Birmingham Business School, University of Birmingham, UK. Prior to joining Birmingham Business School, she has held academic positions at Warwick Business School and at the Universities of Southampton and Buckingham. She is a Fellow of the Institute of Chartered Accountants in England & Wales and a Chartered Tax Advisor.

Rodney Tyers

Professor Tyers is a specialist in applied international economics. He has a doctorate from Harvard University and is currently appointed to the UWA Business School, with an adjunct professorship at the Australian National University. His research applies economic modelling to issues in international economics and international finance, with emphasis on the global implications of Asian macroeconomic policies, growth performance and financial market behaviour.

Mehmet Ulubasoglu

Mehmet Ulubasoglu is a Professor of Economics at Deakin University. Mehmet is currently the Associate Dean (Research) and the Head of the Department of Economics in the Faculty of Business and Law. He was formerly the Discipline Leader in Economics and the Associate Head of School (Research) in the School of Accounting, Economics and Finance at Deakin.

Lawrence Uren

Lawrence Uren serves as a Senior Lecturer within the Department of Economics at the University of Melbourne. He completed his doctoral studies in economics at Princeton University. Lawrence's research primarily centers on macroeconomics, with a particular focus on housing and labour economics. He has had articles published in the International Economic Review, the European Economic Review, and other leading journals.

Justin van de Ven

Justin van de Ven studied for a combined degree in Commerce and Engineering (Civil) at the University of Melbourne, from which he graduated dux of his class in 1997. He was granted a D. Phil. (economics) from the University of Oxford for a thesis that explores the redistributive effects of fiscal policy, which he completed as a Commonwealth Scholar in 2004. He is a Research Fellow at the National Institute of Economic and Social Research in London, a Fellow of the Melbourne Institute of Applied Economic and Social Research, and is currently based outside of Lausanne, Switzerland.

Lisette van der Hel – van Dijk

Lisette van der Hel – van Dijk is a professor at Nyenrode Business University holding a chair on effectiveness of governmental oversight. Her research focusses on effectiveness of (international) tax compliance (risk) management strategies. She developed educational programs on Tax Assurance and Effectiveness of governmental oversight and publishes on these issues in (international) journals. Lisette studied accountancy at the Dutch Institute of Chartered Accountants, fiscal economics and fiscal law at Tilburg University and European Fiscal Studies at Erasmus University (Rotterdam). Besides she works for the Netherlands Tax Administration as strategic policy advisor in the area of Compliance Risk Management. She is chair of the EU steering group on Compliance Risk Management and member of the steering group of the interdepartmental research program on Compliance and Behaviour.

Marius van Oordt

Marius van Oordt is a senior lecturer at the African Tax Institute at the University of Pretoria, South Africa. His primary research areas are indirect taxes in developing countries and heterodox economics of taxation. His educational background is in tax law and public finance and he holds an interdisciplinary PhD in tax policy from the University of Pretoria.

Paul Van Rompuy

Paul Van Rompuy is professor emeritus at KU Leuven (Belgium). His research deals with labour economics and fiscal federalism. He chaired the Loan Council of the High Council of Finance (1990-2005) and was CEO of the Federal Holding Company (1995-2005). He was ennobled in 2005.

Peter Varela

Peter Varela received a PhD in Economics from the Australian National University in 2017 and was a Research Fellow at the Tax and Transfer Policy Institute at the Australian National University.

Trine E. Vattø

Trine E. Vattø is a researcher at Statistics Norway. Her fields of research include development and application of microsimulation models, labor supply modeling, applied tax policy analysis, including studies of redistributional effects of taxes, and family economics.

Michael Vaughan

Michael Vaughan completed his PhD at Sydney University looking at social movements around international tax justice after the financial crisis in the UK and Australia, after almost a decade working in politics as a campaigner and policy adviser for government and NGOs.

Robbert Veldhuizen

Robbert Veldhuizen is a Chartered Accountant and Certified IT auditor. Until May 2018 he was a researcher and strategic advisor to the Board of the Netherlands Tax and Customs Administration. Since May 2018 he works in the field of compliance in the financial industry.

Swapna Verma

Swapna is a teaching and research academic, and a PhD candidate in taxation law at Monash University. She received the 2020 Dean's and Departmental Commendation in Teaching Excellence, and researches in international tax law and policy. Her research to date includes publications in A* journals, ‘Hyflex’ educational research, and is a co-author in the forthcoming edition of Australian Taxation, Wiley.

Yogi Vidyattama

Yogi Vidyattama is an Associate Professor at National Centre for Social and Economic Modelling (NATSEM), University of Canberra. He has been with NATSEM since 2008. Yogi has focused his work on spatial and geographical economic analysis and is highly experienced in microsimulation modelling, economic development and growth, income and wealth distribution as well as geographic information system (GIS).

Sofia B Villas-Boas

Sofia B. Villas-Boas is a Professor in the Department of Agricultural and Resource Economics at UC Berkeley. Her research interests include industrial organization, consumer behavior, food policy, and environmental regulation.

Sylvia Villios

Dr. Sylvia Villios is an Associate Professor at the Adelaide Law School, University of Adelaide. Dr. Villios researches and teaches in taxation law, particularly focusing on questions about the operation of the Australian tax system, taxation policy, corporate taxation and the role, powers and accountability of the Commissioner of Taxation.

Eve Vincent

Eve Vincent is a senior lecturer in the School of Social Sciences at Macquarie University. She is the author of 'Against Native Title': Conflict and Creativity in Outback Australia (Aboriginal Studies Press, 2017) and editor of the collection, Unstable Relations: Indigenous People and Environmentalism in Contemporary Australia (UWAP, 2016). She is currently working on two books -- one about life on welfare today, and one about cross-class relationships.

Megan Vine

Ms Megan Vine is an associate lecturer in law at the University of New England (NSW). She joined UNE in 2014 after several years at the Australian Taxation Office. Megan’s research interests include taxation of alcohol and fuel.

Christian von Haldenwang

Christian von Haldenwang is a senior researcher with the German Development Institute in Bonn. He works on issues of taxation, decentralisation and legitimacy. As a guest lecturer at the Free University in Berlin, Christian regularly teaches seminars on natural resource-based development and taxation.

Rob Vosslamber

Rob Vosslamber is a Senior Lecturer in the UC Business School at the University of Canterbury, Christchurch, New Zealand. His research interests include accounting and tax history, and accounting and religion.

Ha Vu

Dr Ha Vu is a Lecturer in the Department of Economics in Deakin Business School. She is passionate about conducting research that has strong policy implications and has published extensively in the areas of social policies. Her current research projects are on Australian retirement income policies.

Dinesh Wadiwel

Dinesh Wadiwel is an associate professor in the School of Social and Political Sciences, the University of Sydney. Dinesh has recently co-authored two reports for the Australian Disability Royal Commission: Complaint Mechanisms (2022) and Restrictive Practices (2023). Dinesh is also an animal studies scholar, and author of The War against Animals (2015) and Animals and Capital (2023).

Benjamin Walker

Benjamin is a Senior Lecturer in the School of Accounting and Commercial Law at the Victoria University of Wellington in New Zealand. He received his undergraduate degrees in Law & Finance from the University of Otago. He completed a Master of Laws in International Tax and a PhD (with honours) from the Vienna University of Economics & Business.

Sonali Walpola

Sonali completed a PhD at the ANU College of Law in 2015 and lectures in Commercial Law and Taxation Law at the ANU College of Business and Economics. Sonali's PhD thesis involved a historical and contemporary analysis of promissory liability in Anglo-Australian law. Sonali's research interests lie in Contract and Commercial Law, Tax Law and Policy, and the High Court of Australia's role in developing the common law. In the Tax Law and Policy area, Sonali is currently working on projects which examine income shifting by Australian multinational enterprises. Previously, Sonali worked as a solicitor in the Commercial Litigation and Taxation sections at Allens

Michael Walpole

Michael Walpole is Head of UNSW School of Tax and Business Law. Michael’s research interests include tax transfer pricing, tax compliance costs, taxation of goodwill and GST/VAT and he has worked at the OECD on several VAT topics.

Tracy Wang

Tracy Wang is a Senior Lecturer of Accounting at the ANU College of Business and Economics. Tracy has broad research interests in the areas of corporate governance, corporate information intermediaries such as news media and financial analysts, and the determinants and consequences of financial and non-financial reporting and regulations in emerging and international financial markets.

Neil Warren

Dr Neil Warren is a Professor of Taxation in the School of Taxation and Business Law at UNSW Business School. Neil's training is as an economist and his research interests lie in the area of public sector economics with a special focus on taxation policy and federalism issues.

Geoff Warren

Associate Professor Geoff Warren is Fund Convenor of the ANU Student Managed Fund. He is also an active researcher who focuses on investment-related areas with an applied emphasis, including: funds management, superannuation, portfolio construction, long-term investing, and the evaluation and taxation of investments.

Wilma Waterlander

Dr Wilma Waterlander is Assistant Professor at the Amsterdam UMC, University of Amsterdam. Her research focusses on prevention of overweight and obesity with a specific focus on food pricing, food policy and food systems. Dr Waterlander was also a Fellow on the Lancet Commission on Obesity, Undernutrition and Climate Change.

Timothy Watson

Timothy Watson is a Sir Roland Wilson PhD Scholar at Crawford School of Public Policy, The Australian National University.

Don Weatherburn

Don Weatherburn is a Professor at the National Drug and Alcohol Research Centre and was formerly Executive Director of the NSW Bureau of Crime Statistics and Research. Prior to that appointment, Professor Weatherburn was foundation Research Director at the Judicial Commission of New South Wales. He has published on a wide range of topics including sentencing, criminal justice administration, crime prevention, drug law enforcement, harm reduction and program evaluation. His latest book, The Vanishing Criminal, was published by Melbourne University Press in early 2021.

Richard Webster

Richard Webster is an economic and data analyst with extensive experience in database management with over twenty years of SAS system expertise. He provides ANU Centre for Social Research and Methods (CSRM) with support in microsimulation model development - in particular, on the statistical outputs and functionality of CSRM’s main model, PolicyMod.

Thomas Weight

Thomas Weight is a PhD candidate in Media and Communications at the University of Melbourne School of Culture and Communications. The main focuses of his research are the intellectual histories of technics and parliamentary discourse.

Peter Wells

Peter Wells is a Professor in the Accounting Discipline Group at the University of Technology Sydney. His research interests relate to the regulation of companies, and this includes financial reporting practices and corporate tax practices.

Riccardo Welters

Dr. Riccardo Welters is a labour market economist. Riccardo is an Associate Professor in economics at James Cook University, Australia.

Sebastian Wende

Sebastian Wende is currently a PhD candidate at the ANU with the Research School of Economics. Sebastian's PhD compares the distortions from different taxes using Overlapping Generation Models. Sebastian was inspired to undertake a PhD after his work for Treasury which included working on the report for the business tax working group and the Re:think tax discussion paper. His time at Treasury allowed him to identify questions that weren't be effectively addressed in the academic literature. Sebastian also previously spent time working at the RBA.

Jurie Wessels

Mr Jurie Wessels is a Lecturer at the Department of Accountancy in the College of Business and Economics at the University of Johannesburg. He has a Masters degree (Taxation) from the University of Johannesburg (2014). His research interests are tax compliance; tax evasion; and funding of public health.

Mark Western

Mark Western is Director of the Institute for Social Science Research and a Chief Investigator in the Australian Research Council Centre of Excellence for Children and Families Over the Life Course. He is also a Fellow of the Academy of Social Sciences in Australia. Mark is a sociologist whose research examines how systems of inequality and disadvantage arise and can be addressed, what matters for economic and social well-being, and how institutions like schools, families, networks and labour markets are involved in these processes.

Rob Whait

Dr Rob Whait is a Senior Lecturer in Taxation with UniSA Business. His research interests include tax compliance, tax avoidance, tax ethics, tax history and financial capability from a tax perspective. He is especially interested in cultural influences on tax law interpretation.

Peter Whiteford

Peter Whiteford is a Professor at the Crawford School at the Australian National University and the director of the Social Policy Institute. His research is focused on pension and welfare policies.

Deborah Widiss

Deborah Widiss is Associate Dean for Research and Professor of Law at the Indiana University Maurer School of Law (USA). She received a Fulbright Senior Scholar grant to study Australia’s paid parental leave program, which allowed her to spend four months as a visiting scholar at Melbourne Law School’s Centre for Employment and Labour Relations Law.

Roger Wilkins

Roger Wilkins is Deputy Director of the Melbourne Institute of Applied Economic and Social Research as well as being Deputy Director (Research) of the HILDA Survey program area. His research interests include the nature, causes and consequences of labour market outcomes; retirement behaviour and outcomes; the distribution and dynamics of individuals’ economic wellbeing; and the incidence and determinants of poverty, social exclusion and welfare dependence.

Jenny Wilkinson

Jenny Wilkinson commenced her four year term as Parliamentary Budget Officer on Monday 24 July 2017. She succeeds Phil Bowen, who held this position from the establishment of the PBO in 2012.

Alexandra Williamson

Alexandra is a Senior Research Fellow at the Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) in the Faculty of Business & Law at Queensland University of Technology (QUT). Her research focuses on philanthropic foundations, accountability and place-based giving. Before joining academia in 2011, she had 14 years involvement in philanthropic foundations and grant making.

Philippe Wingender

Philippe Wingender is an Economist in the European Department at the IMF. Philippe joined the Fund after obtaining his PhD from the University of California, Berkeley in Public Finance and Development.

Robin Woellner

Prof Robin Woellner is an Adjunct Professor in the School of Law at James Cook University and the School of Accounting, Auditing and Taxation Governance at UNSW. Robin was Foundation Dean of the Faculty of Law at (then) UWSM and the College of Law and Business at UWS, and subsequently Pro-Vice Chancellor of Law, Business and the Creative Arts at JCU. Robin has co/authored numerous books, and inter/national conference papers and articles, as well as teaching in various institutions on a wide range of topics.

Teck Chi Wong

Teck Chi Wong is a research assistant at the ANU Tax and Transfer Policy Institute at the Australian National University and a PhD student at the UQ School of Political Science & International Studies. He holds a Master of Public Policy from the ANU Crawford School of Public Policy.

Gavin Wood

Professor Gavin Wood is a Professor of Housing and Urban Research. He was previously Director of the RMIT Research Centre of the Australian Housing and Urban Research Institute (AHURI) and held positions at Murdoch University, Western Australia and the University of Glasgow, Scotland.

Danielle Wood

Danielle is the Budget Policy and Institutional Reform Program Director at the Grattan Institute. Her research and advocacy efforts focus on tax and budget policy, inequality, competition policy and integrity reforms. She has previously worked at the ACCC, NERA consulting and the Productivity Commission. Danielle is the National Chair of the Women in Economics Network and sits on the Central Council for the Economic Society of Australia.

Andrew Wright

Andrew Wright is currently undertaking a PhD through the University of New England, Australia. His research area is income support policy incentives regarding compliance with unemployment payment requirements.

Hai Wu

Hai (Steven) Wu is an Associate Professor at the Australian National University. He is the Convener of Higher Degree Research at the Research School of Accounting. Steven’s research interests include securities regulation, corporate innovation, corporate disclosure and financial reporting. His papers have been published in leading journals including ABACUS, Accounting and Business Research, Accounting and Finance, Auditing: A Journal of Practice & Theory, Australian Journal of Management, European Accounting Review, International Journal of Accounting, Journal of Business Ethics, Journal of Corporate Finance, and Management Accounting Research. Steven is an associate editor of the Australian Accounting Review.

Hao Wu

Hao Wu is currently an associate lecturer and a PhD candidate at the University of Sydney. His research interest lies in applied data science in taxation. He believes taxation research can be enriched by applying data science method to map patterns and to measure unobserved, yet interesting variables such as tax system complexity. He also believes data science research can be benefited by the clear social structure provided by the tax system and this may lead to new estimation methods.

Haiyan Xu

Haiyan Xu is an S.J.D. student at the Univeristy of Michigan Law School. Before joining Michigan Law in 2014, she was a full professor and J.S.D. supervisor at the Law School, University of International Business and Economics (UIBE), China.

Diheng Xu

Diheng Xu received her Ph.D. in tax law (2016) from Tilburg University, the Netherlands. She completed her post-doctoral research in tax law (2017) at New York University School of Law, the United States. Before joining Tilburg University Fiscal Institute as an assistant professor, she was a research fellow at Singapore Management University Tax Academy-Centre for Excellence in Taxation. She holds a bachelor’s degree of law, a bachelor’s degree of economics, and a master’s degree of economic law from Wuhan University, China. She has exchange experiences in Austria and Australia.

Wanmeng Xu

Dr Wanmeng Xu completed her doctoral degree at the Australian National University in 2022. Her PhD scholarship was funded by an Australian Research Council Discovery Projects research grant. Her research interests include financial accounting and taxation. She has published in national taxation and accounting journals and is currently a policy analyst in the ACT Treasury.

Oleg Yerokhin

Oleg is a Senior Lecturer in the School of Accounting, Economics and Finance at the University of Wollongong. His main research interests are health economics and public economics.

Yong Mun Ching

Yong Mun Ching is currently a Ph.D. student in Monash University Malaysia (MUM). Prior to this, she was a senior lecturer (accounting) in Taylor’s University Malaysia. Prior to joining the academic world, she has over 15 years of corporate, consulting and accounting experience, including 10 years in PricewaterhouseCoopers Malaysia and New York. She also holds a master from Monash University Malaysia and is a member of The Malaysian Institute of Certified Public Accountants (MICPA) and Malaysian Institute of Accountants Malaysia (MIA).

Sue Yong

Dr Sue Yong is Senior Lecturer in Tax and Accounting, Faculty of Business, Economics and Law at the Auckland University of Technology. She has published in a range of scholarly journals including the Australian Tax Forum, eJournal of Tax Research, the New Zealand Journal of Taxation Law and Policy, Journal of Australian Tax and the Pacific Accounting Review.

Salwa Hana Yussof

Salwa Hana Yussof is a lecturer in the Department of Accounting at the International Islamic University Malaysia. She holds a Bachelor and Master of Accountancy from Universiti Teknologi Mara, Malaysia, and a PhD in Taxation from Monash University, Australia. She is also a member of CPA Australia. Her current research interests are tax compliance, tax expenditures and incentives, GST, and tax and accounting education.

Joe Zabar

Joe Zabar is the Chair of Mercy Works Ltd and a Visiting Fellow with the Tax and Transfer Policy Institute, ANU.

Nabeeh Zakariyya

Nabeeh is Research Fellow in the Research School of Economics at the Australian National University. His main research focuses on fiscal policy and how it affects economic efficiency, social welfare and inequality.

Arezou Zaresani

Dr Zaresani is a Lecturer at the School of Economics at the University of Sydney. She is also a Visiting Fellow at the Tax and Transfer Policy Institute at the Crawford School of Public Policies at the Australian National University. Dr Zaresani is an applied microeconomist. She combines her expertise in public, labour, and health economics using cutting-edge econometric techniques and administrative data to address relevant public policy issues.

Yinjunjie Zhang

Dr Yinjunjie Zhang (Jacquelyn) is a Research Fellow at the Tax and Transfer Policy Institute in the Crawford School of Public Policy. Dr Zhang’s research interests spans the areas of labour economics, public economics and experimental economics. A common thread is in understanding the impact of public policy on people’s behaviour, preference, choice, and welfare.

Xiu-Ye Zhang

Xiu-Ye Zhang is a Lecturer of Accounting at the Australian National University. Xiu’s research interests span financial reporting, financial analysis, internal control, corporate governance, and corporate social responsibility. Xiu is particularly interested in investigating how materially negative corporate events such as Securities and Exchange Commission’s enforcement actions, accounting frauds, financial restatements, internal control deficiencies disclosure under the Sarbanes-Oxley Act, security class action lawsuits, and environmental violations affect her areas of research interest. Xiu’s work has been published in academic journals including Journal of Business Finance and Accounting, The British Accounting Review and European Financial Management.

Frank Zhang

Dr. Frank Zhang is an Associate Professor of Accounting at University of Queensland. Dr. Zhang received his PhD in Accounting from Hong Kong Baptist University. Dr. Zhang’s research interests mostly focus on financial management and decision making, corporate governance, capital market, corporate social responsibility, corporate finance, etc. He has published over 40 academic articles on world leading academic journals.

Yuting Zhang

I am a Professor of Health Economics at the Melbourne Institute: Applied Economic and Social Research in the Faculty of Business and Economics at the University of Melbourne. I develop and evaluate novel strategies to improve health insurance design, health system productivity, and population health. My work uses advanced economic modelling and quantitative analyses of large data sets to study the impact of health policy and the choices of individuals.

Yixiao Zhou

Dr Yixiao Zhou is a Research Fellow at Crawford School of Public Policy, the ANU. Yixiao’s research encompasses a range of topics in economic growth and development. Her PhD thesis examines channels of technological catch-up and industrial upgrading in economic development. Her current key projects include the economics of innovation and automation, economic growth in China and its macroeconomic relationships with the world, inequality of opportunity, and the impacts of trade on wages and economic growth.

Anna Zhu

Dr Anna Zhu is a lecturer of economics at the School of Economics, Finance and Marketing at RMIT University, Australia. Her research aims to evaluate how social policy enables socially or economically disadvantaged persons towards greater participation in society and well-being. She commonly applies principles and methodological approaches from economics and applied econometrics to large administrative and survey-based data.

Rong Zhu

Rong Zhu is a Senior Lecturer in Economics at the College of Business, Government and Law, Flinders University. He is also a Research Fellow at the Institute for Labor Economics (IZA) and a Fellow at the Global Labor Organization (GLO). Rong's research areas include labor economics, education economics, and health economics.

Lennard Zyska

Lennard Zyska is a Ph.D candidate in economics at KU Eichstätt-Ingolstadt in Germany. His research interests are in applied microeconomics, particularly in the area of public economics (broadly defined).