Prof Rick Krever - Researcher Profile

Rick Krever

Address

Department of Business Law and Taxation
Monash University, Caulfield

Contact Details

Tel: +61 3 990 52375

Email: Rick.Krever@monash.edu


Biography

Rick Krever is a professor and head of the Department of Business Law and Taxation.

He is the director of the Taxation Law and Policy Research Institute and specialises in taxation law and policy. Rick has been closely involved in modern Australian tax reform initiatives, including roles as a member of the Commonwealth Government's Taxation Law Improvement Project Consultative Committee and Review of Business Taxation (Ralph Review).

Prior to joining the Department of Business Law and Taxation, Rick held a chair at Deakin University. He was also a professor-in-residence at both the Australian Taxation Office and the Australian Treasury, and has twice been seconded to the International Monetary Fund.

He has been a visiting professor at a wide range of academic institutions including Harvard Law School, Erasmus University (Rotterdam), Osgoode Hall Law School (Toronto), San Jose State University, and the Vienna University of Economics and Business Administration.

He has provided assistance under the auspices of the World Bank, International Monetary Fund, Asian Development Bank, and other international organisations to finance ministries and tax offices in a wide range of countries including Vietnam, Latvia, New Zealand, China, South Africa, Sierra Leone, Yeman, Mongolia, Tonga, Bangladesh, Solomon Islands, Philippines, East Timor, Kosovo, Antigua and Barbuda, and Argentina.

Rick has also served as a member of the Permanent Scientific Committee of the International Fiscal Association and is currently an International Fellow of the Centre for Business Taxation at Oxford University.

Keywords

Taxation law, public finance, international tax, tax policy, income tax, GST, VAT

Qualifications

LL M
Institution: Harvard University
Year awarded: 1983
LL B
Institution: Osgoode Hall Law School
Year awarded: 1982

Publications

Books

Krever, R., 2011, Australian Taxation Law Cases 2011: A Guide to the Leading Cases for Commerce and Law Students, Thomson Reuters, Pyrmont NSW Australia.

Krever, R., 2011, GST Legislation PLUS 2011: Featuring Key Sectional Commentary and Cross-References, Thomson Reuters, Sydney NSW Australia.

Krever, R., 2011, Mastering Law Studies and Law Exam Techniques, LexisNexis Butterworths, Chatswood NSW Australia.

Coleman, C., Hanegbi, R., Hart, G., Jogarajan, S., Krever, R., McLaren, J., Obst, W., Sadiq, K., 2011, Principles of Taxation Law 2011, Thomson Reuters, Sydney NSW Australia.

Krever, R., 2010, Australian Taxation Law Cases 2010: A Guide to the Leading Cases for Commerce and Law Students, Thomson Reuters, Pyrmont NSW Australia.

Krever, R., 2010, GST Legislation PLUS 2010: Featuring Key Sectional Commentary and Cross-References, Thomson Reuters, Sydney NSW Australia.

Coleman, C.F., Hanegbi, R., Hart, G.E., Jogarajan, S., Krever, R., McLaren, J., Obst, W., Sadiq, K., 2010, Principles of Taxation Law 2010, Thomson Reuters, Pyrmont NSW Australia.

Evans, C.C., Krever, R. (eds), 2009, Australian Business Tax Reform in Retrospect and Prospect, Thomson Reuters, Pyrmont NSW Australia.

Krever, R., 2009, Australian Taxation Law Cases 2009: A Guide to the Leading Cases for Commerce and Law Students, Thomson Reuters, Pyrmont NSW Australia.

Burgess, P., Cooper, G.S., Krever, R., Stewart, M., Vann, R., 2009, Cooper, Krever and Vann's Income Taxation: Commentary and Materials, Thomson Reuters Australia, Rozelle NSW Australia.

Krever, R., 2009, GST Legislation Plus 2009: Featuring Key Sectional Commentary and Cross-References, Thomson Reuters, Pyrmont NSW Australia.

Coleman, C.F., Hart, G.E., Jogarajan, S., Krever, R., McLaren, J., Sadiq, K., 2009, Principles of Taxation Law 2009, Thomson Reuters, Pyrmont NSW Australia.

Head, J.G., Krever, R. (eds), 2009, Tax Reform in the 21st Century, Kluwer Law International BV, The Netherlands.

Krever, R., 2008, Australian Taxation Law Cases 2008: A Guide to the Leading Cases for Commerce and Law Students, Thomson ATP, Pyrmont NSW Australia.

Krever, R., 2008, GST Legislation Plus 2008: Featuring Key Sectional Commentary and Cross-References, Thomson, Pyrmont NSW Asutralia.

Kobetsky, M., Krever, R., O'Connell, A., Stewart, M., 2008, Income Tax: Text, Materials and Essential Cases, The Federation Press, Annandale NSW Australia.

Coleman, C.F., Hart, G.E., Jogarajan, S., Krever, R., McLaren, J., Sadiq, K., 2008, Principles of Taxation Law, Thomson Reuters, Pyrmont NSW Australia.

Krever, R. (ed), 2008, VAT in Africa, Pretoria University Law Press (PULP), South Africa.

Krever, R., 2007, Australian Taxation Law Cases 2007: A Guide to the Leading Cases for Commerce and Law Students, Lawbook Co, Pyrmont NSW Australia.

Krever, R., 2007, GST Legislation Plus 2007: Featuring Key Sectional Commentary and Cross-References, Thomson, Pyrmont NSW Australia.

Krever, R., White, D.I., 2007, GST in Retrospect and Prospect, Thomson Brookers, Wellington New Zealand.

Black, C., Krever, R., 2006, Australian Income Tax Cases: A Guide to the Leading Cases for Commerce and Law Students, Thomson Legal and Regulatory, Pyrmont NSW Australia.

Krever, R., 2006, GST Legislation Plus 2006: Featuring Key Sectional Commentary and Cross-References, Thomson ATP, Pyrmont NSW Australia.

Kobetsky, M., Krever, R., O'Connell, A., Stewart, M., 2006, Income Tax: Text, Materials and Essential Cases, The Federation Press, Annandale NSW Australia.

Krever, R., 2006, Mastering Law Studies and Law Exam Techniques, LexisNexis Butterworths, Chatswood NSW Australia.

Cooper, G.S., Krever, R., Vann, R., Rider, C., 2005, Cooper, Krever and Vann's Income Taxation. Commentary and Materials, Thomson Legal and Regulatory Ltd, Pyrmont NSW.

Stewart, M., Flynn, M., Krever, R., 2004, Death & Taxes: Tax-effective Estate Planning, Thomson Legal & Regulatory Limited, Pyrmont NSW Australia.

Krever, R., 2004, GST Legislation Plus 2004: Featuring Key Sectional Commentary and Cross-References, Thomson ATP, Pyrmont NSW Australia.

Krever, R., 2004, GST Legislation Plus 2005: Featuring Key Sectional Commentary and Cross-References, Thomson ATP, Pyrmont NSW Australia.

Krever, R., 2003, GST Legislation Plus 2003 : Featuring Key Sectional Commentary and Cross-References, Thomson ATP, Pyrmont NSW Australia.

Barkoczy, S., Burns, L., Woellner, R., Krever, R., 1998, 1999 Australian Taxation Law, CCH Australia Ltd, North Ryde NSW.

Head, J.G., Krever, R. (eds), 1997, Company Tax Systems, Australian Tax Research Foundation, Sydney NSW Australia.

Head, J.G., Krever, R. (eds), 1997, Taxation Towards 2000, Australian Tax Research Foundation, Sydney NSW Australia.

Book Chapters

Bain, K.E., Krever, R., O'Connor, A.J., 2012, Australia, in The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties, eds Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer, Cambridge University Press, Cambridge UK, pp. 68-109.

Bain, K.E., Krever, R., 2012, Australia, in Tax Rules in Non-Tax Agreements, eds Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, IBFD, Amsterdam Netherlands, pp. 27-50.

Xu, Y., Krever, R., 2012, Hong Kong, in Tax Rules in Non-Tax Agreements, eds Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, IBFD, Amsterdam Netherlands, pp. 403-425.

Krever, R., Zhang, J., 2011, Australia: Resolving the application of competing treaty and domestic law transfer pricing rules, in Tax Treaty Case Law around the Globe - 2011, eds Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Luc De Broe, Peter Essers, Eric CCM Kemmeren and Frans Vanistendael, Linde Verlag, Vienna Austria, pp. 197-213.

Kolozs, B., Krever, R., 2011, Tax discretion in Hungary, in The Delicate Balance: Tax, Discretion and the Rule of Law, eds Chris Evans, Judith Freedman and Richard Krever, IBFD, Amsterdam Netherlands, pp. 319-333.

Krever, R., 2010, Tax treaties and the taxation of non-residents' capital gains, in Globalization and Its Tax Discontents: Tax Policy and International Investments - Essays in Honour of Alex Easson, eds Arthur J Cockfield, University of Toronto Press, Toronto Canada, pp. 212-238.

Barthel, F., Busse, M., Krever, R., Neumayer, E., 2010, The relationship between double taxation treaties and foreign direct investment, in Tax Treaties: Building Bridges between Law and Economics, eds Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck and Martin Zagler, International Bureau of Fiscal Documentation, Amsterdam Netherlands, pp. 3-18.

Head, J.G., Krever, R., 2009, Australian business income tax reform in retrospect: An analytical perspective, in Australian Business Tax Reform in Retrospect and Prospect, eds Chris Evans and Richard Krever, Thomson Reuters, Pyrmont NSW Australia, pp. 17-38.

Krever, R., 2008, Designing and drafting VAT laws for Africa, in VAT in Africa, eds Richard Krever, Pretoria University Law Press, South Africa, pp. 9-28.

Krever, R., 2008, Discussion of Stefano Simontacci's paper on Article 13 OECD model convention, in Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives, eds Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer, Kluwer Law, The Netherlands, pp. 175-184.

Krever, R., 2008, Understanding Chinese VAT law: Lessons from abroad, in Chinese VAT Law: Reform and Justice, eds Xiaoqiang Yang, China Taxation Publishing House, Beijing China, pp. 19-32.

Krever, R., 2007, Interpreting income tax laws in the common law world, in Steuerrecht Verfassungsrecht Europarecht: Festschrift fur Hans Georg Ruppe, eds Markus Achatz, Tina Ehrke-Rabel, Johannes Heinrich, Roman Leitner and Otto Taucher, Facultas.wuv, Vienna Austria, pp. 354-378.

Krever, R., 2005, Goods and services tax, in Income tax: Text, materials and essential cases, eds M. Kobetsky, A. O'Connell and M. Stewart, The Federation Press, Sydney NSW Australia, pp. 711-723.

Krever, R., 2005, Timing, tax accounting and trading stock, in Income tax: Text, materials and essential cases, eds M. Kobetsky, A. O'Connell and M. Stewart, The Federation Press, Sydney NSW Australia, pp. 502-537.

Krever, R., van der Corput, W., 2004, Value added tax and business tax, in China Tax Reform and WTO Accession Project, eds Karel Kooijman and Han Shaochu, IBFD Publications BV, Amsterdam, pp. 449-554.

Krever, R., O'Connell, A., 2002, Share Buybacks in Australia, in Share Buy-backs by Listed Companies from Individual Minority Shareholders, eds Dr Rijkele Betten, International Bureau of Fiscal Documentation, The Netherlands, pp. 13-45.

Krever, R., 2000, Simplicity and complexity in Australian income tax, in Tax and Transfer Reform in Australia and Germany, eds Hans-Georg Petersen and Patrick Gallagher, Berliner Debatte Wissenschaftsverlag, Germany, pp. 63-90.

Burns, L., Krever, R., 1998, Individual income tax, in Tax Law Design and Drafting, Volume 2, eds Victor Thuronyi, International Monetary Fund, Washington DC USA, pp. 495-563.

Burns, L., Krever, R., 1998, Taxation of income from business and investment, in Tax Law Design and Drafting, Volume 2, eds Victor Thuronyi, International Monetary Fund, Washington DC USA, pp. 597-681.

Journal Articles

Hwong, T., Mellor, P.W., Krever, R., 2012, Tax treaty trends in Central Asian Former Soviet Unions, Bulletin for International Taxation [P], vol 66, issue 10, International Bureau of Fiscal Documentation, Amsterdam Netherlands, pp. 541-552.

Grubert, H., Krever, R., 2012, VAT and financial services: Competing perspectives on what should be taxed, Tax Law Review [P], vol 65, issue 2, New York University School of Law, New York USA, pp. 199-239.

Krever, R., 2011, Analysing implicit tax expenditures, Melbourne University Law Review [P], vol 35, issue 2, Melbourne University Law Review Association Inc., Melbourne Vic Australia, pp. 426-448.

Krever, R., Hui, Z., 2011, Progressive income taxation and urban individual income inequality, Asia-Pacific Tax Bulletin [P], vol 17, issue 3, International Bureau of Fiscal Documentation, Netherlands, pp. 192-199.

Bain, K., Krever, R., van der Westhuysen, A., 2011, The influence of alternative model tax treaties on Australian treaties, Australian Tax Forum [P], vol 26, issue 1, Taxation Institute of Australia, Sydney NSW Australia, pp. 31-49.

Cui, W., Krever, R., 2011, The tax consequences of corporate reorganisations in China, British Tax Review [P], vol 3, Sweet & Maxwell Ltd, United Kingdom, pp. 340-353.

Evans, C., Krever, R., 2010, Australian tax reform - A scorecard, Journal of International Taxation [P], vol 21, issue 2, W G & L Financial Reporting & Management Research, New York USA, pp. 50-55.

Evans, C., Krever, R., 2010, Australia's future tax system, British Tax Review [P], vol 2010, issue 4, Sweet & Maxwell Ltd, London UK, pp. 307-310.

Li, J., Krever, R., 2010, Globalization and modernization as drivers for tax reform in the socialist market economy, Theoretical Inquiries in Law [P], vol 11, issue 2, Tel Aviv University, Israel, pp. 687-723.

Jin, L., Krever, R., 2009, Doing business in China: Is it a gift or a bribe?, Commercial Law Quarterly [P], vol 22, issue 4, The Commercial Law Association of Australia Ltd., Australia, pp. 26-29.

Evans, C.C., Krever, R., 2009, Tax reviews in Australia: Before and after Henry, British Tax Review [P], vol 2009, issue 4, Sweet & Maxwell Ltd, United Kingdom, pp. 339-351.

Krever, R., 2008, The new GST, Monash Business Review, vol 4, issue 2, Monash University ePress, Clayton Vic Australia, pp. 46-48.

Krever, R., 2007, GST treatment of deposits - Further developments, International VAT Monitor, vol 18, issue 5, International Bureau of Fiscal Documentation (IBFD), Netherlands, pp. 362-365.

Head, J.G., Krever, R., 2007, Taxing capital income, Australian Tax Forum, vol 22, issue 2, Taxation Institute of Australia, Sydney NSW Australia, pp. 83-103.

Krever, R., 2006, TOFA: the unfinished agenda, Australian Tax Review, vol 35, issue 2, Lawbook Co., Pyrmont NSW Australia, pp. 91-109.

Krever, R., 2005, GST and death: the puzzle is missing some pieces, Australian GST Journal, vol 5, issue 1, Thomson Legal & Regulatory Ltd, Pyrmont NSW Australia, pp. 12-16.

Krever, R., 2005, Involuntary and statutory supplies - the Australian GST base narrows, International VAT Monitor, vol 16, issue 1, IBFD Publications BV, The Netherlands, pp. 19-22.

Krever, R., 2004, A goods and services tax for Hong Kong: issues and concepts, Asia-Pacific Journal of Taxation, vol 8, issue 4, The Taxation Institute of HK & The HK Polytechnic University, Hong Kong, pp. 99-118.

Karlinsky, S., Krever, R., 2004, Characterising derivative-based loan arrangements, Australian Tax Forum: A Journal of Taxation Policy, Law and Reform, vol 19, issue 4, Taxation Institute of Australia, Sydney NSW Australia, pp. 435-471.

Krever, R., 2003, Taming complexity in Australian income tax, The Sydney Law Review, vol 25, issue 4, Lawbook Co., Australia, pp. 467-506.

Krever, R., 2002, Dissected debt: Developing a better legislative response to FCT v Myer Emporium Ltd, Australian Tax Review, vol 31, issue 3, Lawbook Co, Australia, pp. 128-138.

Chang, J., Krever, R., 2002, Is Hong Kong part of China for tax treaty purposes?, The Tax Specialist, vol 6, issue 2, Taxation Institute of Australia, Sydney NSW Australia, pp. 62-67.

Krever, R., 2002, The requirement to issue tax invoices: Australian and UK law contrasted, Australian GST Journal, vol 2, issue 1, Thomson Legal & Regulatory Limited, Pyrmont NSW Australia, pp. 15-16.

Conference Proceedings

Krever, R., 2004, Tax concessions for capital gains - Past, present and future, For Fairness and Services: Restoring the Integrity of the Taxation System, Australian Council of Social Service, Strawberry Hills NSW Australia, pp. 49-55.

Other

Kobetsky, M., Krever, R., 2001, Taxation law, The Oxford Companion to the High Court of Australia, Oxford University Press, South Melbourne Vic Australia, pp. 659-661.

Postgraduate Research Supervisions

Current Supervision

Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
A comparative study of the deterrent effect of punitive tax provisions on tax compliance and implications for tax policy in Australia and India.
Supervisors:
Arup, C (Main), Krever, R (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
A model for a state income tax in Australia.
Supervisors:
Krever, R (Main), Morabito, V (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
A short history of tax expenditure research in China.
Supervisors:
Krever, R (Main).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Changing foreign investment and associated tax policies as means of bridging the German - Australian investment expectation gap.
Supervisors:
Arup, C (Main), Krever, R (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Fusing law and equity in the US:Understanding the legal status of the "Clean Hands" Doctrine.
Supervisors:
Krever, R (Main), Herzberg, A (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Growth of the US municipal securities market, effects of that growth and recommended improvements to the market.
Supervisors:
Krever, R (Main), Von Nessen, P (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Optimizing the balance between alternative forms of governmental tax policy, regulations and decentralized decision-making, for sustainable water management.
Supervisors:
Arup, C (Main), Krever, R (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Reaching international cooperation on climate change.
Supervisors:
Krever, R (Main), Kraal, D (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Tangles of fiscal & tax sovereignty, and messages for tax policy from the crisis: the EU and the internal market.
Supervisors:
Krever, R (Main), Morabito, V (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
Tax discrimination in international commerce: should bilateral tax Treaties respond to the pressure of global trade.
Supervisors:
Krever, R (Main), Morabito, V (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
The gap between financial reporting and tax practice: an analysis of tax expenditures and tax disincentives in Malaysia.
Supervisors:
Krever, R (Main), Kasipillai, J (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
The role of the concept of a business purpose as the basis for applying a legislative general anti-avoidance tax rule in Australia by reference to a comparative analysis of the experience of other Anglo jurisdictions.
Supervisors:
Krever, R (Main), Morabito, V (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
The taxation of small business in developing countries.
Supervisors:
Krever, R (Main), Morabito, V (Associate).
Program of Study:
(DOCTORATE BY RESEARCH).
Thesis Title:
What do we owe future generations?.
Supervisors:
Krever, R (Main), Morabito, V (Associate).

Completed Supervision

Student:
Devos, K.
Program of Study:
An investigation of the factors which influence and deter the compliance behaviour of Australian individual taxpayers. (PHD) 2011.
Supervisors:
Krever, R (Main).
Student:
Tregoning, I.
Program of Study:
An examination of the development and meaning of goodwill and the possibility of achieving a synthesis between its legal and accounting concepts. (PHD) 2010.
Supervisors:
Krever, R (Main).