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Emeritus Professor Margaret McKerchar

Emeritus Professor Margaret McKerchar

Emeritus Professor

BA (Accounting) (CCAE), MBA (UNE), PhD (UNSW), FCPA

Business School
School of Accounting, Auditing and Taxation

Upon her retirement in April 2015, Margaret was appointed to Emeritus Professor in recognition of her outstanding academic achievements and service both to UNSW and the profession.Ìý Margaret joined the Australian School of Taxation (Faculty of Law, UNSW) in January 2005 and was Head of School from 1 July 2009 - 31 December 2010.Ìý She was previously an Associate Professor in Taxation and Accounting at the University of Sydney.

Margaret served many years on NSW Divisional Council of CPA Australia and was NSW President in 2009.Ìý ÌýShe is a founding member of the Editorial Board of the Journal of the Australasian Tax Teachers Association (and a past president and life member of this Association). .Margaret has held visiting professorships, research fellowships and adjunct roles at many academic institutions including St Andrews, San Jose State, Curtin, University of South Australia and Universiti Teknologi MARAÌý(UiTM). She is also an Erskine Fellow of the University of Canterbury.

ASB Profile:

Ìý
E-mail
m.mckerchar@unsw.edu.au
Location
Australian School of Business
  • Books | 2013
    Coleman C; Hart G; Bondfield B; McKerchar MA; McLaren J; Sadiq K; Ting A, 2013, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 9th, Thomson Reuters, Sydney
    Books | 2011
    Coleman C; Hart G; Bondfield B; McKerchar MA; McLaren ; Sadiq K; Ting A, 2011, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 8th, Thomson Reuters, Sydney
    Books | 2010
    McKerchar MA, 2010, Design and conduct of research in tax, law and accounting, Original, Thomson Reuters, Sydney
    Books | 2009
    Coleman C; Hart G; Bondfield B; McKerchar M; McLaren J, 2009, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 7th, Thomson, Sydney
    Books | 2006
    , 2006, Further Global Challenges in Tax Administration, McKerchar MA; Walpole M, (ed.), Fiscal Publications, Birmingham
    Books | 2006
    Coleman C; Hart G; Ting A; McKerchar MA, 2006, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 6th, ATP, Sydney
    Books | 2006
    2006, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, ATP, Sydney
    Books | 2003
    McKerchar MA, 2003, Complexity, Fairness and Compliance: A Study of Personal Taxpayers in Australia, Original, Australian Tax Research Foundation, Sydney
  • Book Chapters | 2013
    Frecknall-Hughes J; McKerchar MA, 2013, 'The History and Development of the Taxation Profession in the UK and Australia', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 421 - 448,
    Book Chapters | 2012
    Loo E; McKerchar MA, 2012, 'Self-Assessment System In Malaysia: Performance To Date and Challenges Ahead', in Taxation in Asean and China, edn. 1st, Routledge, Oxford, pp. 97 - 109
    Book Chapters | 2012
    McKerchar MA; Coleman C, 2012, 'Avoiding Evasion: An Australian Historical Perspective', in Tiley J (ed.), Studies in the History of Tax Law, edn. Studies in the History of Tax Law, Hart Publishing, Oxford, pp. 381 - 392
    Book Chapters | 2012
    McKerchar MA, 2012, 'Designing and Administering Surveys', in Oats L (ed.), Taxation A Fieldwork Research Handbook, edn. 1, Routledge, Abingdon, pp. 34 - 42
    Book Chapters | 2012
    McKerchar MA, 2012, 'Using Quantitative Methods of Analysis', in Oats L (ed.), Taxation A Fieldwork Research Handbook, edn. 1st, Routledge, Abingdon, pp. 43 - 49
    Book Chapters | 2011
    McKerchar MA, 2011, 'Connecting Tax Research and Practice: The Past, Present and Future', in Evans E; Burritt R; Guthrie J (ed.), Bridging the Gap between Academic Accounting Research and Professional Practice, edn. 1, ICAA, Sydney, pp. 51 - 58
    Book Chapters | 2010
    Coleman C; McKerchar MA, 2010, 'The History of Land Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, edn. Original, Hart Publishing, Oxford, pp. 281 - 295
    Book Chapters | 2010
    Sapari A; Loo E; McKerchar MA, 2010, 'A Critical Review of Ethics and Moral Dilemmas in Tax Compliance Research', in Datt KH; Tran Nam B; Bain K (ed.), International Tax Administration: Building Bridges, edn. Original, CCH Australia Limited, Sydney, pp. 117 - 131
    Book Chapters | 2009
    Coleman C; McKerchar MA, 2009, 'A History of Progressive Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, edn. Original, Hart Publishing, Oxford, pp. 35 - 55
    Book Chapters | 2008
    Hansford A; McKerchar MA, 2008, 'Climate Change Post-Kyoto: A Tax Policy Perspective', in Chalifour N (ed.), Critical issues in environmental taxation: International comparative perspectives, edn. 5, Oxford Uni Press, USA, pp. 855 - 871
    Book Chapters | 2007
    McKerchar MA; Coleman C, 2007, 'The Ever-Elusive Definition of Income: A Historical Perspective from Australia', in Tiley J (ed.), Studies in the History of Tax Law Volume 2, edn. Original, Hart Publishing, Oxford, pp. 357 - 373
    Book Chapters | 2007
    2007, 'The Ever-Elusive Definition of Inome: A Historical Perspective From Australia', in Studies in the History of Tax Law, Hart, Oxford, pp. 357 - 373
    Book Chapters | 2006
    McKerchar MA; Karlinsky S; Meyer K, 2006, 'Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 359 - 376
    Book Chapters | 2005
    McKerchar MA; Coleman C, 2005, 'The Changing Nature of Work: has the Australian Taxation Office Kept Pace?', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 158 - 168
    Book Chapters | 2005
    McKerchar MA, 2005, 'Taxation', in Smith T (ed.), The Bush Law Handbook, edn. 2nd Edition, University of New South Wales Press, Sydney, pp. 257 - 276
    Book Chapters | 2005
    Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2005, 'Identifying the Psychological Costs of Tax Compliance', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp. 268 - 287
    Book Chapters | 2004
    McKerchar MA; Coleman C, 2004, 'The Chicken or the Egg? A Historical Review of the Influence of Tax Administration on the Development of Income Tax in Australia', in Tiley J (ed.), Studies in the History of Tax Law, edn. Original, Hart Publishing, Oxford, pp. 285 - 312
    Book Chapters | 2003
    McKerchar MA, 2003, 'The Effect of Complexity on Unintentional Noncompliance for Personal Taxpayers in Australia', in Walpole M; Fisher R (ed.), Tax Administration: Current Issues and Future Developments, edn. 5th, Timebase, Sydney, pp. 94 - 112
    Book Chapters | 2001
    Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2001, 'Taxation or Vexation - Measuring the Psychological Costs of Tax Compliance', in Evans C; Pope J; Hasseldine J (ed.), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media, St Leonards, NSW, pp. 35 - 49
    Book Chapters | 1998
    Woellner R; Coleman C; Gaylard S; McKerchar MA; Walpole M; Zetler J, 1998, 'Once more into the breach ... A study of comparative compliance costs under the 1936 and 1997 Acts: Progress report', in Tax administration: Facing the challenges of the future, Prospect Media, St Leonards, NSW, pp. 195 - 216
  • Journal articles | 2014
    Loo EC; McKerchar M, 2014, 'The impact of British colonial rule on the Malaysian income tax system', eJournal of Tax Research, 12, pp. 238 - 252,
    Journal articles | 2014
    Mackenzie G; McKerchar M, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', Australian Tax Forum, 29, pp. 249 - 279,
    Journal articles | 2014
    Mackenzie G; McKerchar M, 2014, 'are public sector super funds tax efficient?', Cuffelinks
    Journal articles | 2014
    Mackenzie G; Mckerchar M, 2014, 'Are public super funds tax efficient?', Cuffelinks.com.au,
    Journal articles | 2013
    Frecknall-Hughes J; McKerchar MA, 2013, 'Historical perspectives on the emergence of the tax profession: Australia and the UK', Australian Tax Forum: a journal of taxation policy, law and reform, 28, pp. 275 - 288
    Journal articles | 2013
    Lavermicocca C; McKerchar MA, 2013, 'The impact of managing tax risk on the tax compliance behaviour of large Australian companies', Australian Tax Forum: a journal of taxation policy, law and reform, 28, pp. 707 - 723
    Journal articles | 2013
    Mangioni V; McKerchar MA, 2013, 'Strengthening the validity and reliability of focus group as a method in tax research', eJournal of Tax Research, 11, pp. 5 - 22
    Journal articles | 2013
    2013, 'Indicators of tax morale: An exploratory study', E - Journal of Tax Research, 11, pp. 5 - 22,
    Journal articles | 2012
    McKerchar M; Walpole M; Tran-Nam B, 2012, 'Editorial', eJournal of Tax Research, 10, pp. 182 - 183,
    Journal articles | 2012
    McKerchar MA; Hansford A, 2012, 'Achieving innovation and global competitiveness through research and development tax incentives: lessons for Australia from the UK', Australian Tax Forum Journal, pp. 4 - 23
    Journal articles | 2012
    McKerchar MA; Loo E, 2012, 'Understanding tax compliance in Malaysia: The significance of fairness, enforcement, risk personality and taxpayer type', Asia Pacific Journal of Taxation, 16, pp. 90 - 112
    Journal articles | 2011
    Pope J; McKerchar MA, 2011, 'Understanding tax morale and its effect on individual taxpayer compliance', British Tax Review Journal, pp. 587 - 601
    Journal articles | 2010
    Hansford A; McKerchar MA, 2010, 'Future global challenges to achieve fairness in environmental taxation: moving beyond the dimensions of horizontal and vertical equity', eJournal of Tax Research, 8, pp. 175 - 187
    Journal articles | 2010
    Loo E; McKerchar MA; Hansford A, 2010, 'Findings on the impact of self assessment on the compliance behaviour of individual taxapyers in Malaysia: A case study approach', Journal of Australian Taxation, 13, pp. 1 - 23,
    Journal articles | 2010
    Loo EC; Evans CC; McKerchar MA, 2010, 'Challenges in understanding compliance behaviour of taxpayers in Malaysia', Asian Journal of Business and Accounting, 3, pp. 145 - 161,
    Journal articles | 2009
    McKerchar MA; Hodgson HM; Walpole M, 2009, 'Understanding Australian small businesses and the drivers of compliance costs: A grounded theory approach', Australian Tax Forum Journal, 24, pp. 39 - 66
    Journal articles | 2009
    McKerchar MA; Loo E; Hansford A, 2009, 'Understanding the compliance behaviour of Malyasian individual taxpayers using a mixed method approach', Journal of the Australasian Tax Teachers Association, 4, pp. 181 - 202
    Journal articles | 2009
    McKerchar MA, 2009, 'Fostering green innovation: can Australia's research and development tax concession be more effective?', The Tax Specialist, 12, pp. 131 - 136
    Journal articles | 2009
    2009, 'Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities', eJournal of Tax Research, 7, pp. 171 - 201,
    Journal articles | 2008
    McKerchar MA; Bloomquist K, 2008, 'Improving the quality of services offered by tax agents: Can regulation assist?', Australian Tax Forum Journal, 23, pp. 399 - 425
    Journal articles | 2008
    McKerchar MA; Drever M, 2008, 'The influence of tax reform on entrepreneurship and management practices in the small business sector in Australia', Journal of the Australasian Tax Teachers Association, 3, pp. 129 - 140
    Journal articles | 2008
    McKerchar MA; Hodgson HM; Datt KH, 2008, 'Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?', Australian Tax Forum Journal, 23, pp. 309 - 332
    Journal articles | 2008
    McKerchar MA, 2008, 'Book Review - Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis', British Accounting Review, 40, pp. 282 - 285
    Journal articles | 2008
    McKerchar MA, 2008, 'Philosophical paradigms, inquiry strategies and knowledge claims: Applying the principles of research design and conduct to taxation', E - Journal of Tax Research, 6, pp. 5 - 22
    Journal articles | 2007
    McKerchar MA; Hansford A, 2007, 'Environmental tax policies in Australia and the UK: Can it only be a carrot or a stick approach?', Journal of the Asia Pacific Centre for Environmental Accountability, 13, pp. 2 - 11
    Journal articles | 2007
    McKerchar MA, 2007, 'Is the simplified tax system simple?', The Tax Specialist, 10, pp. 140 - 146
    Journal articles | 2007
    Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2007, 'Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective', British Tax Review Journal, 2007, pp. 717 - 733
    Journal articles | 2005
    McKerchar MA; Karlinsky S; Ingraham L, 2005, 'Tax complexity and small business: A comparison of the perceptions of tax agents in the United States and Australia', Journal of Australian Taxation, 8, pp. 289 - 327
    Journal articles | 2005
    McKerchar MA; Loo E; Hansford A, 2005, 'AniInternational comparative analysis of self assessment: What lessons are there for tax administrators?', Australian Tax Forum Journal, 20, pp. 669 - 710
    Journal articles | 2005
    McKerchar MA, 2005, 'An appraisal of research-led teaching in the context of taxation: Can both teacher and student benefit?', Journal of the Australasian Tax Teachers Association, 1, pp. 491 - 498
    Journal articles | 2005
    McKerchar MA, 2005, 'The impact of tax complexity on practitioners in Australia', Australian Tax Forum Journal, 20, pp. 529 - 554
    Journal articles | 2004
    McKerchar MA; Hansford A, 2004, 'Developing the UK Self-Assessment Regime: Is Collaboration the Key?', Australian Tax Forum Journal, 19, pp. 77 - 94
    Journal articles | 2003
    McKerchar MA; Coleman C, 2003, 'The Australian Income Tax System: Has it Helped or Hindered Primary Producers Address the Issue of Environmental Sustainability', Journal of Australian Taxation, 6, pp. 201 - 223
    Journal articles | 2003
    McKerchar MA, 2003, 'Understanding and Predicting Taxpayers - Behavioural Responses to Actions by Tax Administration', OECD Papers, 3, pp. 55 - 75
    Journal articles | 2002
    McKerchar MA, 2002, 'The effects of complexity on unintentional noncompliance for personal taxpayers in Australia', Australian Tax Forum Journal, 17, pp. 3 - 26
  • Conference Papers | 2014
    Frecknall-Hughes J; McKerchar M, 2014, 'Tax and the tax profession: Assessing social standing and prestige', in Tax and the tax profession: Assessing social standing and prestige, 7th History of Tax Law Conference, Cambridge, presented at 7th History of Tax Law Conference, Cambridge, 30 June 2014 - 01 July 2014
    Conference Papers | 2014
    Mackenzie G; McKerchar MA, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', in Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations, 26th Australasian Tax Teachers Conference, Griffith University, presented at 26th Australasian Tax Teachers Conference, Griffith University, 21 January 2014 - 22 January 2014
    Conference Papers | 2014
    Stoianoff N; McKerchar M, 2014, 'Tax and the environment: An evaluation framework for Australian tax policy reform', in Tax and the environment: An evaluation framework for Australian tax policy reform, 15th Global Conference on Environmental Taxation, Copenhagen, presented at 15th Global Conference on Environmental Taxation, Copenhagen, 24 September 2014 - 26 September 2014
    Conference Papers | 2014
    Whait R; McKerchar M, 2014, 'Exploring historiography in the context of taxation', in Exploring historiography in the context of taxation, Australasian Tax History Chapter 2nd Meeting, James Cook University, Cairns QLD, presented at Australasian Tax History Chapter 2nd Meeting, James Cook University, Cairns QLD, 25 July 2014 - 25 July 2014
    Conference Papers | 2014
    2014, 'Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?', in McKerchar (ed.), eJournal of Tax Research, Sydney, pp. 202 - 261, presented at 11th International Conference on Tax Administration, Sydney, 14 April 2014 - 15 April 2014
    Conference Papers | 2013
    Frecknall-Hughes J; McKerchar MA, 2013, 'Historical perspectives on the emergence of the tax profession: Australia and the UK', in Historical perspectives on the emergence of the tax profession: Australia and the UK, 25th Australasian Tax Teachers Association Conference, University of Auckland, presented at 25th Australasian Tax Teachers Association Conference, University of Auckland, 23 January 2013 - 25 January 2013
    Conference Papers | 2013
    Lavermicocca C; McKerchar MA, 2013, 'Tax risk management and tax compliance behaviour: Findings from a study of large Australian companies', in Tax risk management and tax compliance behaviour: Findings from a study of large Australian companies, Tax Research Network, University of Exeter, presented at Tax Research Network, University of Exeter, 03 September 2013 - 04 September 2013
    Conference Papers | 2013
    Loo EC; McKerchar MA, 2013, 'The evolution of the Malaysian tax system: From British rule to post-independence', in The evolution of the Malaysian tax system: From British rule to post-independence, 1st Australasian Tax History Chapter, QUT, presented at 1st Australasian Tax History Chapter, QUT, 27 June 2013 - 28 June 2013
    Conference Papers | 2012
    Frecknall-Hughes J; McKerchar MA, 2012, 'The history and development of the taxation profession in the UK and Australia', in The history and development of the taxation profession in the UK and Australia, 6th History of Tax Law Conference, Cambridge, pp. 1 - 41, presented at 6th History of Tax Law Conference, Cambridge, 02 July 2012 - 03 July 2012
    Conference Papers | 2012
    McKerchar MA; Bloomquist K; Pope J, 2012, 'Indicators of tax morale: An empirical analysis', in Indicators of tax morale: An empirical analysis, 21st Tax Research Network Conference, University of Roehampton, pp. 1 - 19, presented at 21st Tax Research Network Conference, University of Roehampton, 05 September 2012 - 07 September 2012
    Conference Papers | 2012
    McKerchar MA, 2012, 'Examiners’ expectations of doctoral theses in taxation: Australasian perspectives', in Examiners’ expectations of doctoral theses in taxation: Australasian perspectives, Australasian Tax Teachers Association 24th Annual Conference, Sydney NSW, presented at Australasian Tax Teachers Association 24th Annual Conference, Sydney NSW, 16 January 2012 - 18 January 2012
    Conference Papers | 2012
    Tran-Nam B; McKerchar MA, 2012, 'A study of regulation of services offered by tax intermediaries in selected OECD countries', in A study of regulation of services offered by tax intermediaries in selected OECD countries, 21st Tax Research Network Conference, University of Roehampton, pp. 1 - 33, presented at 21st Tax Research Network Conference, University of Roehampton, 05 September 2012 - 07 September 2012
    Conference Papers | 2011
    Loo E; McKerchar MA, 2011, 'The relationship between tax fairness, enforcement, risk personality and tax compliance: the case of selected taxpayers in Malaysia', in The relationship between tax fairness, enforcement, risk personality and tax compliance: the case of selected taxpayers in Malaysia, 23rd Australasian Tax Teachers Association, Melbourne, presented at 23rd Australasian Tax Teachers Association, Melbourne, 17 January 2011 - 19 January 2011
    Conference Papers | 2011
    McKerchar MA; Pope J, 2011, 'Modeling the determinants of tax morale and its effect on taxpayer compliance', in Modeling the determinants of tax morale and its effect on taxpayer compliance, 3rd Annual Behavioral Tax Symposium, George Mason University, Fairfax VA, pp. 1 - 13, presented at 3rd Annual Behavioral Tax Symposium, George Mason University, Fairfax VA, 10 June 2011 - 11 June 2011
    Conference Papers | 2011
    McKerchar MA, 2011, 'Connecting tax research and practice: Past, present and future', in Connecting tax research and practice: Past, present and future, The Relationship between Academic Accounting Research and Professional Practice Conference, Adelaide, pp. 1 - 8, presented at The Relationship between Academic Accounting Research and Professional Practice Conference, Adelaide, 01 February 2011 - 01 February 2011
    Conference Papers | 2011
    McKerchar MA, 2011, 'Ready or not? Examiner expectations of doctoral theses in taxation', in Ready or not? Examiner expectations of doctoral theses in taxation, The 2nd Queensland Tax Researchers' Symposium, Griffith University Brisbane, pp. 1 - 6, presented at The 2nd Queensland Tax Researchers' Symposium, Griffith University Brisbane, 01 July 2011
    Conference Papers | 2010
    Loo E; McKerchar MA, 2010, 'A preliminary study of the relationship between perceptions of tax fairness, enforcement, risk personality and tax compliance: the case of selected individual taxpayers in Malaysia', in A preliminary study of the relationship between perceptions of tax fairness, enforcement, risk personality and tax compliance: the case of selected individual taxpayers in Malaysia, 22nd Australasian Tax Teachers Conference, UNSW, presented at 22nd Australasian Tax Teachers Conference, UNSW, 21 January 2010 - 22 January 2010
    Conference Papers | 2010
    McKerchar MA; Coleman C, 2010, 'Avoiding evasion: An Australian historical perspective', in Avoiding evasion: An Australian historical perspective, 5th Cambridge History of Tax Law Conference, Cambridge UK, presented at 5th Cambridge History of Tax Law Conference, Cambridge UK, 05 July 2010 - 06 July 2010
    Conference Papers | 2010
    Pope J; McKerchar MA, 2010, 'The concept of tax morale and its role in tax compliance behaviour', in The concept of tax morale and its role in tax compliance behaviour, 19th Tax Research Network Conference, Bangor, Wales, presented at 19th Tax Research Network Conference, Bangor, Wales, 07 September 2010 - 08 September 2010
    Conference Papers | 2009
    Evans CC; McKerchar MA, 2009, 'Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009,
    Conference Papers | 2009
    Hansford A; McKerchar MA, 2009, 'Future global challenges to achieve fairness in environmental taxation: moving beyond the dimensions of horizontal and vertical equity', in 10th Global Conference on Environmental Taxation, 10th Global Conference on Environmental Taxation, Lisbon, presented at 10th Global Conference on Environmental Taxation, Lisbon, 23 September 2009 - 25 September 2009
    Conference Papers | 2009
    Loo E; McKerchar M, 2009, 'Self assessment system in Malaysia : Performance to date and challenges ahead', in Tax in ASEAN and China: Regional Challenges and Integration, Atax, Sydney, presented at Tax in ASEAN and China: Regional Challenges and Integration, Sydney, 17 July 2009 - 17 July 2009
    Conference Papers | 2008
    McKerchar MA; Coleman C, 2008, 'The history of land tax in Australia', in Fourth History of Tax Law Conference, Tax Law History Conference, Lucy Cavendish College, University of Cambridge, presented at Tax Law History Conference, Lucy Cavendish College, University of Cambridge, 07 July 2008 - 08 July 2008
    Conference Papers | 2008
    McKerchar MA; Evans CC, 2008, 'Improving taxpayer compliance in Nigeria: Challenges and strategies for policy makers and revenue authorities', in Emerging Trends in Tax Administration as a Tool for National Development, Nigerian International Tax Conference, Abuja, presented at Nigerian International Tax Conference, Abuja, 27 October 2008 - 28 October 2008
    Conference Papers | 2008
    McKerchar MA; Leviner S; Bloomquist K, 2008, 'Improving the quality of services offered by tax agents', in Tax Research Nework 17th Annual Conference, Tax Research Network 17th Annual Conference, National University of Ireland, Galway, presented at Tax Research Network 17th Annual Conference, National University of Ireland, Galway, 04 September 2008 - 05 September 2008
    Conference Papers | 2008
    McKerchar MA, 2008, 'Fostering green innovation', in Environmental Taxation and Challenges of the Urban Environment - Exchange of Expereinces Between Developed and Developing Countries, 9th Annual Global Conference on Environmental Taxation, Singapore, pp. 1 - 14, presented at 9th Annual Global Conference on Environmental Taxation, Singapore, 06 November 2008 - 07 November 2008
    Conference Papers | 2008
    McKerchar MA, 2008, 'Philosphical paradigms, strategies of inquiry and knowledge claims: Understanding the detail of research design in taxation', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008
    Conference Papers | 2007
    Loo E; McKerchar MA; Hansford A, 2007, 'The effect of the introduction of self assessment on tax knowledge of individual taxpayers in Malaysia: Survey findings', in Accounting Studies International Conference, Accounting Studies International Conference, Kuala Lumpur, Malayasia, pp. 1 - 15, presented at Accounting Studies International Conference, Kuala Lumpur, Malayasia, 30 October 2007 - 31 October 2007
    Conference Papers | 2007
    McKerchar MA; Drever M, 2007, 'The impact of tax reform on small business practices and wntrepreneurship in Australia', in International Council for Small Business 52nd World Conference, International Council for Small Business 52nd World Conference, Turku, Finland, presented at International Council for Small Business 52nd World Conference, Turku, Finland, 13 June 2007 - 15 June 2007
    Conference Papers | 2007
    McKerchar MA, 2007, 'Is the simplified tax system simple?', in 19th Australasian Tax Teachers Association Conference, 19th Australasian Tax Teachers Association Conference, Brisbane, Qld, presented at 19th Australasian Tax Teachers Association Conference, Brisbane, Qld, 22 January 2007 - 24 January 2007
    Conference Papers | 2007
    McKerchar MA, 2007, 'Tax complexity and its impact on tax compliance and administration', in 2007 IRS Compliance Research Conference, IRS Compliance Research Conference 2007, Washington DC, USA, presented at IRS Compliance Research Conference 2007, Washington DC, USA, 13 June 2007 - 14 June 2007
    Conference Papers | 2006
    Coleman C; McKerchar MA, 2006, 'A history of progressive tax in Australia', in 3rd Cambridge History of Tax Law Conference, 3rd Cambridge History of Tax Law Conference, Cambridge, UK, presented at 3rd Cambridge History of Tax Law Conference, Cambridge, UK, 04 July 2006 - 05 July 2006
    Conference Papers | 2006
    Hansford A; McKerchar MA, 2006, 'Climate Change Post-Kyoto: A Tax Policy Perspective', in 7th Annual Global Conference on Environmental Taxation, 7th Annual Global Conference on Environmental Taxation, Ottawa, Canada, presented at 7th Annual Global Conference on Environmental Taxation, Ottawa, Canada, 22 October 2006 - 24 October 2006
    Reports | 2006
    McKerchar MA; Hodgson HM; Datt KH, 2006, Review into the perception of revenue bias in private binding rulings, Review into the perception of revenue bias in private binding rulings
    Reports | 2006
    McKerchar MA; Hodgson HM; Walpole M, 2006, Scoping study of small business compliance costs
    Conference Papers | 2005
    McKerchar MA; Loo E, 2005, 'An international comparative analysis of self-assessment: What lessons are there for tax administrators?', in 17th Annual Australasian Tax Teachers Association Conference, 17th Annual Australasian Tax Teachers Association Conference, Wellington, presented at 17th Annual Australasian Tax Teachers Association Conference, Wellington, 26 January 2005 - 28 January 2005
    Reports | 2005
    McKerchar MA; McManus J, 2005, Report on Review of Compliance Strategic Approach Undertaken by NSW OSR Compliance Division to Minimise the Loss of Pay-Roll Tax Revenue Through Non-Compliance, Office of State Revenue, Report on Review of Compliance Strategic Approach Undertaken by NSW OSR Compliance Division to Minimise the Loss of Pay-Roll Tax Revenue Through Non-Compliance
    Conference Papers | 2005
    McKerchar MA, 2005, 'Reforming the taxation of small business in Australia: 2000-2005', in KAST 2005 International Conference and Fall Academic Meeting, KAST 2005 International Conference and Fall Academic Meeting, Seoul, South Korea, pp. 81 - 96, presented at KAST 2005 International Conference and Fall Academic Meeting, Seoul, South Korea, 21 October 2005 - 22 October 2005
    Conference Papers | 2004
    Walpole M; Woellner R; Coleman C; McKerchar MA; Zetler J, 2004, 'Identifying the psychological costs of tax compliance', in Fisher R (ed.), 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, presented at 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, 15 April 2004 - 16 April 2004
    Conference Papers | 2003
    Woellner R; Coleman C; Haly M; McKerchar MA; Walpole M; Zetler J, 2003, 'Successfully measuring the psychological compliance costs of compliance with income tax legislation', in 15th Annual Australasian Tax Teacher`s Association, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW, 30 January 2003 - 01 February 2003
    Theses / Dissertations | 2002
    McKerchar MA, 2002, The Impact of Complexity Upon Unintentional Noncompliance of Australian Personal Income Taxpayers
    Conference Papers | 2002
    Woellner R; Coleman C; McKerchar MA; Walpole M; Zetler J, 2002, 'Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs?', in 12th Annual Tax Research Network Conference, Cambridge, UK, pp. 1 - 27, presented at 12th Annual Tax Research Network Conference, Cambridge, UK
    Preprints |
    McKerchar MA; Evans CC, Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities,

ATTA Graham Hill Medal 2009 in recognition of outstanding contribution to Australasian tax teaching and policy

President's Award 2010 for service to NSW Divisional Council CPA Australia

CPA Australia Frank Burke Tax Research Scholarship 2003

Faculty Teaching Award University of Sydney 2003

Runner up OECD's 2nd Jan Franke International Tax Research Competition, 2002

  • taxpayer compliance
  • research design and methodological approaches
  • tax administration
  • tax policy
  • tax morale