Michael Walpole

Michael Walpole is a prominent academic in the field of taxation law, serving as a Professor at the School of Accounting, Auditing and Taxation within the UNSW Business School. He holds a BA and LLB from the University of Natal and a PhD from the University of New South Wales (UNSW) .13

Research Interests and Contributions

Professor Walpole's research primarily focuses on tax transfer pricing, Goods and Services Tax (GST), Value Added Tax (VAT), and the taxation of intangible assets. His PhD thesis explored the taxation of goodwill. He has been actively involved in various OECD projects related to VAT and tax compliance costs, contributing significantly to international discussions on these topics .14

He has authored several influential books, including:

• "Proposals for the Reform of the Taxation of Goodwill"
• "Understanding Taxation Law"
• "Compliance Cost Control"

Additionally, he has published numerous articles on tax administration, compliance costs, and dispute resolution .15

Academic and Professional Background

Before his academic career, Walpole worked as a tax consultant with Ernst & Young and practiced as a solicitor and barrister. He joined Atax at UNSW in 1994 and has since held several leadership roles, including serving as a past president of the Australasian Tax Teachers Association (ATTA) .12

He is also an International Research Fellow at the Oxford University Centre for Business Taxation and was a Visiting Professor at the OECD in Paris in 2012 .135 His contributions to tax education have been recognized with awards such as the ATTA Hill Medal .1

Teaching and Engagement

In his teaching capacity, Professor Walpole instructs courses on tax planning and anti-avoidance strategies as well as GST law. He is involved in various research projects associated with the UNSW low-income tax clinic, emphasizing practical applications of his research .13

Overall, Michael Walpole is a respected figure in taxation law, known for his extensive research contributions and commitment to education in this critical field.