Photo of Rick Krever
  • The University of Western Australia (M253), 35 Stirling Highway,

    6009 Perth

    Australia

  • 30 Citations
  • 2 h-Index
1983 …2021
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Research Output 1983 2020

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Chapter
2019

Actions to Counter Base Erosion and Profit Shifting: A General Report

Sadiq, K. & Krever, R., 2019, Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions. Sadiq, K., Sawyer, A. & McCredie, B. (eds.). 1 ed. Birmingham: Fiscal Publications, p. 1-24 24 p.

Research output: Chapter in Book/Conference paperChapter

Legal Uncertainty in the South African VAT

van Oordt, M. & Krever, R., 2019, Tax Simplification: An African Perspective. Evans, C., Franzsen, R. & Stack, E. L. (eds.). South Africa: Pretoria University Law Press, p. 159-176 18 p.

Research output: Chapter in Book/Conference paperChapter

value added tax
uncertainty
taxes
tax law
Law
2017

Fiscal federalism in the twenty-first century

Eccleston, R., Krever, R. & Smith, H., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 15-45 31 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

From wartime expedient to enduring element of fiscal federalism: centralised Income taxation in Australia since World War II

Krever, R. & Mellor, P., 2017, Studies in the History of Tax Law: Volume 8. Harris, P. & de Cogan, D. (eds.). Oxford: Hart Publishing, p. 383-418 36 p. (Studies in the History of Tax Law; vol. 8).

Research output: Chapter in Book/Conference paperChapter

GST and Insurance: Australia

Krever, R. & Teoh, J., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 319-335

Research output: Chapter in Book/Conference paperChapter

Intergovernmental financial relations in an age of austerity: implications for the future of federalism

Eccleston, R., Krever, R. & Mellor, P., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 343-363 21 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

Introduction: the evolution of intergovernmental financial relations in the twenty-first century

Eccleston, R., Hortle, R. & Krever, R., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 1-12 13 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

Legal Interpretation of Tax Law: A Reflection on Methods and Issues

Krever, R. & van Brederode, R. F., 2017, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). 2 ed. Netherlands: Kluwer Law International, p. 1-14 16 p.

Research output: Chapter in Book/Conference paperChapter

Legal Interpretation of Tax Law: Australia

Krever, R. & Mellor, P., 2017, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). 2 ed. The Netherlands: Kluwer Law International, p. 15-46 (Series on International Taxation; vol. 46).

Research output: Chapter in Book/Conference paperChapter

Loan intermediary services: Australia

Krever, R. & Teoh, J., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore, p. 51-66 16 p.

Research output: Chapter in Book/Conference paperChapter

Loan intermediary services: China

Li, N. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 109-122 14 p.

Research output: Chapter in Book/Conference paperChapter

1 Citation (Scopus)

Taxing loan intermediary services: theory and design considerations

van Brederode, R. F. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 15-33 19 p.

Research output: Chapter in Book/Conference paperChapter

The future of the Australian federation: intergovernmental financial relations amid growing fiscal pressures

Eccleston, R. & Krever, R., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 95-123 (Studies in Fiscal Federalism and State-local Finance ).

Research output: Chapter in Book/Conference paperChapter

Theories of consumption and the consequences of partial taxation of financial services

van Brederode, R. F. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 3-11 9 p.

Research output: Chapter in Book/Conference paperChapter

VAT and financial investments

Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 189-197 9 p.

Research output: Chapter in Book/Conference paperChapter

2016

Australia

Krever, R. & Mellor, P., 2016, Trends and Players in Tax Policy. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam: IBFD Publications, p. 79-117 39 p. (European and International Tax Law and Policy Series; vol. 4).

Research output: Chapter in Book/Conference paperChapter

Australia

Krever, R. & Mellor, P., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 45-63 19 p. (European and International Tax Law and Policy Series; vol. 3).

Research output: Chapter in Book/Conference paperChapter

General Report: GAARs

Krever, R., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 1-20 21 p. (European and International Tax Law and Policy; vol. 3).

Research output: Chapter in Book/Conference paperChapter

Hungary

Krever, R. & Kolozs, B., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 307-320 14 p. (European and International Tax Law and Policy; vol. 3).

Research output: Chapter in Book/Conference paperChapter

2015
2 Downloads (Pure)

The Development of Centralised Income Taxation in Australia, 1901–1942

Krever, R. & Mellor, P., 2015, Studies in the History of Tax Law, Vol. 7. Harris, P. & de Cogan, D. (eds.). Oxford: Hart Publishing, p. 363-392 30 p.

Research output: Chapter in Book/Conference paperChapter

Income taxation
Income tax
Government
Economics
Federation

The Troubling Role of Tax Treaties

Brooks, K. & Krever, R., 2015, Tax Design Issues Worldwide. Michielse, G. M. M. & Thuronyi, V. (eds.). Alphen aan den Rijn: Kluwer Law International, Vol. 51. p. 159-178 20 p. (Series on International Taxation).

Research output: Chapter in Book/Conference paperChapter

2014

Legal Interpretation of Tax Law: Australia

Krever, R. & Mellor, P., 2014, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). Alphen aan den Rijn, The Netherlands: Kluwer Law International, p. 15-45 31 p. (Series on International Taxation; vol. 46).

Research output: Chapter in Book/Conference paperChapter

Legal Interpretation of Tax Law: A Reflection on Methods and Issues

Krever, R. & van Brederode, R. F., 2014, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). Alphen aan den Rijn, The Netherlands: Kluwer Law International, p. 1-14 14 p. (Series on International Taxation).

Research output: Chapter in Book/Conference paperChapter

Taxation: Paying for Policy

Krever, R. & McClelland, A., 2014, Social Policy in Australia: Understanding for Action. McClelland, A. & Smyth, P. (eds.). 3rd ed. Melbourne: Oxford University Press, p. 242-257 16 p.

Research output: Chapter in Book/Conference paperChapter

2013
3 Downloads (Pure)

Ending VAT Exemptions: Towards a Post-Modern VAT

de la Feria, R. & Krever, R., 2013, VAT Exemptions: Consequences and Design Alternatives. de la Feria, R. (ed.). Alphen aan den Rijn, The Netherlands: Kluwer Law International, p. 3-36 34 p.

Research output: Chapter in Book/Conference paperChapter

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Grubert, H. & Krever, R., 2013, VAT Exemptions: Consequences and Design Alternatives. de la Feria, R. (ed.). Alphen aan den Rijn: Kluwer Law International, p. 309-343 35 p.

Research output: Chapter in Book/Conference paperChapter

2012

Australia

Bain, K., Krever, R. & O'Connor, A., 2012, The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties. Lang, M., Pistone, P., Schuch, J. & Staringer, C. (eds.). Cambridge, UK: Cambridge University Press, p. 68-109 42 p. (Cambridge Tax Law Series).

Research output: Chapter in Book/Conference paperChapter

Australia

Bain, K. & Krever, R., 2012, Tax Rules in Non-Tax Agreements. Lang, M., Pistone, P., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam: IBFD Publications, p. 27-50 24 p.

Research output: Chapter in Book/Conference paperChapter

Hong Kong

Xu, Y. & Krever, R., 2012, Tax Rules in Non-Tax Agreements. Lang, M., Pistone, P., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam: IBFD Publications, p. 403-425 23 p.

Research output: Chapter in Book/Conference paperChapter

2011

Australia: Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules

Krever, R. & Zhang, J., 2011, Tax Treaty Case Law around the Globe - 2011. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A., De Broe, L., Essers, P., Kemmeren, E. C. C. M. & Vanistendael, F. (eds.). Vienna: Linde Verlag, p. 197-213 17 p.

Research output: Chapter in Book/Conference paperChapter

Tax Discretion in Hungary

Kolozs, B. & Krever, R., 2011, The Delicate Balance: Tax, Discretion and the Rule of Law. Evans, C., Freedman, J. & Krever, R. (eds.). Amsterdam: IBFD Publications, p. 319-332 14 p.

Research output: Chapter in Book/Conference paperChapter

2010
1 Citation (Scopus)

Tax Treaties and the Taxation of Non-residents' Capital Gains

Krever, R., 2010, Globalization and Its Tax Discontents: Tax Policy and International Investments: Essays in Honour of Alex Easson. Cockfield, A. J. (ed.). Toronto: University of Toronto Press, p. 212-238 27 p.

Research output: Chapter in Book/Conference paperChapter

The Relationship Between Double Taxation Treaties and Foreign Direct Investment

Barthel, F., Busse, M., Krever, R. & Neumayer, E., 2010, Tax Treaties: Building Bridges between Law and Economics. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A. & Zagler, M. (eds.). Amsterdam: IBFD Publications, p. 3-18 16 p.

Research output: Chapter in Book/Conference paperChapter

2009

Australian Business Income Tax Reform in Retrospect: An Analytical Perspective

Head, J. G. & Krever, R., 2009, Australian Business Tax Reform in Retrospect and Prospect. Evans, C. & Krever, R. (eds.). Sydney: Thomson Reuters, p. 17-38 22 p.

Research output: Chapter in Book/Conference paperChapter

Tax Reviews in Australia: A Short Primer

Evans, C. & Krever, R., 2009, Australian Business Tax Reform in Retrospect and Prospect. Evans, C. & Krever, R. (eds.). Sydney: Thomson Reuters, p. 3-13 11 p.

Research output: Chapter in Book/Conference paperChapter

2008

Designing and Drafting VAT Laws for Africa

Krever, R., 2008, VAT in Africa. Krever, R. (ed.). Pretoria: Pretoria University Law Press, p. 17-36 20 p.

Research output: Chapter in Book/Conference paperChapter

Discussion of Stefano Simontacchi's Paper on Article 13 OECD Model Convention

Krever, R., 2008, Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives. Lang, M., Pistone, P., Schuch, J. & Staringer, C. (eds.). Alphen aan den Rijn: Kluwer Law International, p. 175-184 10 p.

Research output: Chapter in Book/Conference paperChapter

Plain English Drafting, Purposive Drafting, Principle-based Drafting: Does Any of it Matter?

Krever, R., 2008, Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management. Freedman, J. (ed.). Oxford: Oxford University Centre for Business Taxation, p. 189-195 7 p.

Research output: Chapter in Book/Conference paperChapter

Understanding Chinese VAT Law: Lessons from Abroad (Chinese Language Version)

Krever, R., 2008, China VAT Law: Reform and Justice. Yang, X. (ed.). Beijing: China Taxation Publishing House, p. 19-32 14 p.

Research output: Chapter in Book/Conference paperChapter

2007

Interpreting Income Tax Laws in the Common Law World

Krever, R., 2007, Steuerrecht Verfassungsrecht Europarecht: Festschrift für Hans Georg Ruppe. Achatz, M., Ehrke-Rabel, T., Heinrich, J., Leitner, R. & Taucher, O. (eds.). Vienna: Verlags- und Buchhandels AG, p. 354-378 25 p.

Research output: Chapter in Book/Conference paperChapter

2004

Tax Concessions for Capital Gains - Past, Present and Future

Krever, R., 2004, For Fairness and Services. Australian Council of Social Service (ed.). Sydney: Australian Council of Social Service, p. 49-55 7 p.

Research output: Chapter in Book/Conference paperChapter

Value Added Tax and Business Tax

Krever, R. & van der Corput, W., 2004, China Tax Reform and WTO Accession Project: A Report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation. Kooijman, K. & Han, S. (eds.). Amsterdam: IBFD Publications, p. 449-558 110 p.

Research output: Chapter in Book/Conference paperChapter

2002

Australia

Krever, R. & O'Connell, A., 2002, The International Guide to the Taxation of Sportsmen and Sportswomen. Betten, R. (ed.). Amsterdam: IBFD Publications, p. 1-74 75 p.

Research output: Chapter in Book/Conference paperChapter

2001

Taxation law

Kobetsky, M. & Krever, R., 2001, The Oxford Companion to the High Court of Australia. Blackshield, T., Coper, M. & Williams, G. (eds.). Melbourne: Oxford University Press, p. 659-661

Research output: Chapter in Book/Conference paperChapter

2000

Simplicity and Complexity in Australian Income Tax

Krever, R., 2000, Tax and Transfer Reform in Australia and Germany. Petersen, H-G. & Gallagher, P. (eds.). Berlin: Berliner Debatte Wissenschaftsverlag, p. 63-90 28 p.

Research output: Chapter in Book/Conference paperChapter

1999

The Income Tax Consequences of Privatisation

Krever, R., 1999, Corporatisation and Privatisation in Australia: A Collection of Papers Examining Legal, Economic and Policy Issues. Collier, B. & Pitkin, S. (eds.). Sydney: CCH Australia, p. 351-374 24 p.

Research output: Chapter in Book/Conference paperChapter

1998
2 Citations (Scopus)

Individual Income Tax

Burns, L. & Krever, R., 1998, Tax Law Design and Drafting, Vol. 2. Thuronyi, V. (ed.). Washington, DC: International Monetary Fund, p. 495-563 69 p.

Research output: Chapter in Book/Conference paperChapter

Taxation of Expatriates: Australia

Krever, R., 1998, Taxation of Expatriates: International Fiscal Association Congress Seminar Series. Borger, A. N. D. (ed.). The Hague: Kluwer Law International, p. 53-92 40 p.

Research output: Chapter in Book/Conference paperChapter

Taxation of Income from Business and Investment

Burns, L. & Krever, R., 1998, Tax Law Design and Drafting, Vol. 2. Thuronyi, V. (ed.). Washington, DC: International Monetary Fund, p. 597-681 85 p.

Research output: Chapter in Book/Conference paperChapter

1997

Australia

Krever, R. & O'Connell, A., 1997, The Taxation of Investment Funds: Cahiers de Droit Fiscal International. International Fiscal Association (ed.). The Hague: Kluwer Law International, Vol. 82b. p. 229-255 27 p.

Research output: Chapter in Book/Conference paperChapter