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About

About Alex

Alex is passionate about tax, law and policy.  She wrote a PhD on how to design income tax law for business entities in domestic Australian law, both from a technical and policy perspective, and with some comparative analysis of American tax law. She is also interested in interdisciplinary questions, including how to use tax policy to incentivise desirable behaviour (including driving beneficial innovation) and relating to intergenerational wealth transfer. She argues that this work will be crucial in developing solutions to address key challenges, including achieving net zero and sustainability goals.

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Alex's 10 academic research articles have been published in both the most highly-ranked and widely-read Australian peer-reviewed tax and generalist law journals, including Sydney Law Review. She has published research work in 2 book chapters, and presented her work at international conferences. UNSW Business School recognised her research excellence with an award in 2019. Alex has also written 8 opinion and commentary pieces for broader outlets, including The Conversation, The Australian and austaxpolicy.com

 

From 2020 to 2022, she contributed to 2 tax reform projects led by economists at the Tax and Transfer Policy Institute at the Australian National University (ANU).

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Alex's academic career builds on nearly 5 years of experience and knowledge in practice working as a lawyer in the Tax and Revenue Law group at Ashurst in Sydney.

 

She has a strong technical background (she holds a Bachelor of Law, Master of Laws (Tax) and PhD (Tax), all from The University of Sydney).  In these programs, she studied with eminent Professors, including Professor Graeme Cooper, Professor Richard Vann and Lee Burns. Alex has also experience of US universities as she completed a doctoral exchange at Harvard Law School in 2013 (auditing US tax classes taught by Professor Alvin Warren Jnr) and Antonin Scalia Law School's 'Economics for Law Professors' program in 2016 (she was taught foundational Microeconomics by Professor Joshua Wright). She was a Visiting Scholar at The University of Washington Law School between 2016 and 2018.

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In 2022, Alex was appointed as a co-editor of the eJournal of Tax Research, after being the associate editor for 4 years. The eJournal of Tax Research is one of the few interdisciplinary tax journals in the Southern Hemisphere. She is the most junior person to have held this role in the journal's 20 year history.

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Over the past 7 years, Alex has taught select courses (Tax Policy, Taxation of Trusts and Corporate Tax) exclusively in the Master of Tax program at UNSW Business School.  In 2022, students repeatedly scored her as one of the top 3 individual teachers across all programs within the School of Accounting, Auditing and Tax within UNSW Business School. In 2022, she published an article on the teaching method that she uses in the online environment in Legal Education Review.  Alex has also successfully supervised student theses in the PhD, Master of Tax and Bachelor of Commerce (Honours) programs. 

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1 / Teaching article

Alex C Evans, 'A Learning and Teaching Method for the Online Environment that Delivers: Coupling a Soft Socratic Method with a Humanistic, Nurturing Approach'
(2022) 32(1) Legal Education Review 33

2 / Research article

Alex C Evans, 'Paramaters for Applying the Two Methods of Taxation: The Modern Five'
(2021) 36(3) Australian Tax Forum 1

3 / Research article

Alex C Evans, 'Parameters for Applying the Two Methods of Taxation: Historical Justifications'
(2021) 36(2) Australian Tax Forum 187

3 / Research article

Alex C Evans, 'Parameters for Applying the Two Methods of Taxation: Historical Justifications'
(2021) 36(2) Australian Tax Forum 187

Publications

Publications

2 / Research article

Alex C Evans, 'Parameters for Applying the Two Methods of Taxation: The Modern Five'
(2021) 36(3) Australian Tax Forum 1

3 / Research article

Alex C Evans, 'Parameters for Applying the Two Methods of Taxation: Historical Justifications'

(2021) 36(2) Australian Tax Forum 187

4 / Research article

Alex C Evans, 'Why We Use Private Trusts in Australia: The Income Tax Dimension Explained'
(2019) 41 Sydney Law Review 217

5 / Research article

Alex C Evans, 'The Design Elements of Flow-Through Taxation' 

(2019) 48(1) Australian Tax Review 42

6 / Research article

Alex C Evans, 'The Design Elements of Entity Taxation' 

(2018) 47(3) Australian Tax Review 167

7 / Research article

Alex C Evans, 'The Rule Against Perpetuities: How We Got Here and Future Directions'

(2017) 46(2) Australian Tax Review 71

8 / Research article

Alex C Evans, 'The 'Economic Benefits Model' for Trusts - Fools' Gold?'

(2014) 43(3) Australian Tax Review 162

9 / Research article

Alex C Evans, 'Dispelling the Urban Myth Around s95A(2)'

(2012) 41(4) Australian Tax Review 173

10 / Research article

Alex C Evans, 'The Legislative Origin of Present Entitlement in Australia'

(2011) 40(4) Australian Tax Review 235

11 / Research article

Celeste M Black and Alex Evans, 'A Critical Analysis of the Tax Treatment of Dealings under Australian Domestic Emissions Reduction and Abatement Frameworks'
(2011) 26(2) Australian Tax Forum 287

Other published work

Warsaw

Book chapter

'Examples and experience from Australia' 
in Adam Sulikowski and Paul Chmielnicki (eds), 
New Approaches to Law-Making 
(Peter Lang, 2020)

pages 123-151

Wind Turbines

Commentary

Image by Ouael Ben Salah

Book chapter

'Chapter 9: Australia'
in G Maisto (ed), 

Immovable Property under Domestic Law, EU Law and Tax Treaties 
(IBFD, 2015)
pages 127-175

Image by Aron Van de Pol

Commentary

'The Tax Battle to Become UK's Next Prime Minister'

austaxpolicyblog

(18 July 2022)

Report

Kristen Sobeck, Bob Breunig and Alex Evans, 
Corporate Income Taxation in Australia: Theory, Current Practice and Future Policy Directions 
(2022, TTPI Policy Report No 1-2022)

Image by Rares Cimpean

Commentary

Image by Luismi Sánchez

Commentary

Commentary

Alex Evans and Larry Magid,

'Commercial realities determine where multinationals pay tax, and how much'

The Australian

(16 May 2015)

Commentary

Elephant

Commentary

'The Elephant in the Room: Bamford and the High Court'
Weekly Tax Bulletin
(30 October 2009)

Commentary

'The Tax System can play a role in Australian Innovation'

The Conversation

(23 November 2015)

Image by Geran de Klerk

Commentary

Len Hertzman, Geoff Mann, Craig Boyle, Paul Pyanic and
Alex Evans,
'The Government's Taxation of Climate Change - Beyond the Acronyms'

(2008) 9 BNAI Journal of International Tax Planning 16

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