Graeme S. Cooper

  • Professor of Taxation Law, University of Sydney

Graeme S. Cooper is currently professor of taxation law at the University of Sydney. He has also taught at the University of Melbourne and been a visiting professor at Harvard Law School, NYU School of Law and Katholieke University in Belgium. For the last 15 years he has worked as a consultant to the OECD, IMF, World Bank and other NGOs, providing technical assistance on tax issues to the governments of developing countries. He has worked on tax reform projects in Albania, Bulgaria, China, India, Latvia, Lesotho, Kyrgyzstan, Russia and Slovenia, and has been involved with tax projects with officials from the Czech Republic, Hungary, Lithuania, Romania, the Slovak Republic and Vietnam.

Cooper will be in office during the Spring 2019 semester from Feb. 11 to Feb. 21.

Education

  • J.S.D.
    Columbia University School of Law
    1997
  • LL.M.
    University of Illinois College of Law
    1986
  • LL.M.
    University of Sydney
    1985
  • LL.B.
    University of Sydney
    1980
  • B.A.
    University of Sydney
    1978

Publications

Selected Scholarship:

Books/Book Chapters

"Business Tax Reform in Retrospect," in C Evans & R Krever eds., Australian Business Tax Reform in Retrospect and Prospect (Sydney, Thomson Reuters, 2009).

Executing an Income Tax (Sydney, Australian Tax Research Foundation, 2008).

Tax Avoidance and The Rule of Law (Amsterdam, IBFD, 1997) vi, 437.

“Taxation of Legal Persons and Their Owners” (with R. Gordon), in V. Thuronyi ed, Tax Law Design and Drafting ch. 19 (Washington, International Monetary Fund, 1998).

Articles

"Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation" 34 Law & Soc. Inquiry 61 (2009).

"Trying to Make Sense of TOFA" 36 Austl. Tax Rev. 160 (2007).

"The Emerging High Court Jurisprudence on Part IVa" 9 Tax Specialist 235 (2006).

“Corporate Shareholder Tax Integration” (with S. Lanigan), LXXXVIIIa Cahiers de droit fiscal 131 (Australia, 2003).

“How Well Does TVM Express the Current Income Tax Base?” 16 Australian Tax Forum 361 (2001).

“International Experience with General Anti-avoidance Rules,” 54 SMU L. Rev. 83 (2001).

”Implementing the Goods and Services Tax” (with R.J. Vann) 21 Sydney L. Rev. 337 (1999).

Current Courses

All Courses

Taxation and Economic Development

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