Dr Phil Lignier is a lecturer in Taxation and Finance at the Tasmanian School of Business and Economics. His research focuses on the costs and benefits of tax compliance, tax complexity and environmental taxation.
|Degree||Title of Thesis||University||Country||Awarded|
|PhD||University of New South Wales||Australia||2008|
|MCom||Queensland University of Technology||Australia||2002|
|Bus (Acc)||Queensland University of Technology||Australia||1998|
Prior to taking up a career in Academia in 2002, Phil practised for many years as an accountant and tax adviser in Sydney and Brisbane. He has taught and researched at Central Queensland University, Queensland University of Technology and Griffith University before joining UTAS in 2011.
Phil's research aligns to the University's research themes of Culture and Society, Resources and sustainability; and Data, Knowledge and Decisions. His research interests and activities include business tax compliance, tax complexity and environmental tax reform.
In 2011, Phil was the co-recipient with colleagues from UNSW, Monash and Curtin University of an ARC Linkage grant for a project on Tax complexity and tax simplification.
He has also published on the taxation of the externalities of road transport and is currently working on ecological tax reform.
Member of Australasian Tax Teacher s Association since 2006
Taxation, Financial management
Phil has a solid experience in coordinating and teaching taxation and finance units/ courses at undergraduate and post graduate levels. He also has expertise in developing new units (courses) in Taxation and Financial Management.
- Tax compliance costs
- Business taxation
- Environmental tax
- Ecological tax reform
Phil is currently involved in a research project on tax complexity and tax complexity with researchers from three Australian universities. He has also collaborated on an international comparative study project about tax compliance costs and managerial benefits with researchers from the UK, South Africa New Zealand and Canada.
Assessing and Addressing tax system complexity in Australia: ARC Linkage project in collaboration with CAANZ ( Chartered Accountants Australia & New Zealand).
Fields of Research
- Taxation Accounting (150107)
- Taxation Law (180125)
- Finance (150201)
- Public Policy (160510)
- Corporations and Associations Law (180109)
- Small Business Management (150314)
- Expanding Knowledge in Commerce, Management, Tourism and Services (970115)
- Taxation (910110)
- Industrial Relations (910401)
- Expanding Knowledge in Law and Legal Studies (970118)
- Law, Politics and Community Services (949999)
' The tax compliance costs of large corporations: Recent empirical evidence' ( with C Evans and B Tran-Nam) Paper presented at the National Tax Association 106th annual conference, Tampa , Florida, 21-23 November 2013.
' The Rise and Rise of tax compliance costs for the small business sector in Australia' ( with Evans C) Paper presented at the 10th International Conference on Tax Administration, Sydney, April 2012.
'Are managerial benefits making tax compliance costs more sustainable for small businesses? An investigation of managerial benefit perception by small business taxpayers' Paper presented at the 21st Annual Conference of the Australasian Tax Teachers Association, Christchurch January 2009
'A silver lining in the tax compliance cost cloud? A study of the managerial benefits of tax compliance in small business' Paper presented at the 7th International Conference on Tax Administration, Sydney, April 2006.
'The costs and benefits of complying with the tax system and their impact on the financial management of the small firm' Paper presented at the 18th Annual Conference of the Australasian Tax Teachers Association, Melbourne January 2006.
Journal Article(7 outputs)
|2016||Evans C, Lignier P, Tran-Nam B, 'The tax compliance costs of large corporations: an empirical inquiry and comparative analysis', Canadian Tax Journal, 64, (4) pp. 751-793. ISSN 0008-5111 (2016) [Refereed Article]|
|2016||Tran-Nam B, Evans C, Krever R, Lignier P, 'Managing tax complexity: the state of play after Henry', Economic Papers. Economic Society of Australia, 35, (4) pp. 347-358. ISSN 1759-3441 (2016) [Refereed Article]|
|2016||Tran-Nam B, Lignier P, Evans C, 'The impact of recent tax changes on tax complexity and compliance costs: the tax practitioners' perspective', Australian Tax Forum, 31 pp. 455-479. ISSN 0812-695X (2016) [Refereed Article]|
|2014||Evans C, Hansford A, Hasseldine J, Lignier PAL, Smulders S, et al., 'Small business and tax compliance costs: a cross-country study of managerial benefits and tax concessions', eJournal of Tax Research, 12, (2) pp. 1-30. ISSN 1448-2398 (2014) [Refereed Article]|
Citations: Scopus - 4
|2014||Lignier PAL, Evans C, Tran-Nam B, 'Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector', Australian Tax Forum: a journal of taxation policy, law and reform, 29, (2) pp. 217-247. ISSN 0812-695X (2014) [Refereed Article]|
|2014||Tran-Nam B, Evans C, Lignier PAL, 'Personal taxpayer compliance costs: Recent evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 29, (1) pp. 137-171. ISSN 0812-695X (2014) [Refereed Article]|
|2012||Lignier P, Evans C, 'The rise and rise of tax compliance costs for the small business sector in Australia', Australian Tax Forum: A Journal of Taxation Policy, Law and Reform, 7, (3) pp. 615-672. ISSN 0812-695X (2012) [Refereed Article]|
Chapter in Book(1 outputs)
|2015||Lignier P, Evans C, Tran-Nam B, 'Measuring Tax Compliance Costs: Evidence from Australia', Tax Simplification, Kluwer Law International, Evans C, Krever K and Mellor P (ed), The Netherlands, pp. 121-140. ISBN 9789041159762 (2015) [Research Book Chapter]|
Grants & Funding
- ARC Linkage Project: ' Assessing and Addressing tax system complexity in Australia' ARC Linkage project ( in collaboration with C Evans, B Tran-Nam, Rick Krever and J Pope) : 2011-2014
- Association of tax and management Accountants: 'The managerial benefits of tax compliance in small and medium enterprises' : 2006-2007: $5,000
Number of grants
- Australian Research Council ($143,217)
- Grant-Linkage Projects Round 2
- Administered By
- University of New South Wales
- Research Team
- Evans Christopher; Krever R; Pope J; Tran-Nam B; Lignier PAL
- 2011 - 2013
- Grant Reference
Philip has successful co-supervised one postgraduate through to completion.
Masters of Research : Hao Wu (UNSW): Developing an index to measure tax system complexity – Completed 6/2014.