Associate Professor Alfred Tran

Alfred Tran


Research School of Accounting

Honorary Associate Professor
Phone number
+61 2 612 55118
Room 3.31, CBE Bld (26C)
Research areas
  • Taxes and Business Strategy
  • Relation of Income Tax and Financial Accounting
  • Taxpayer compliance

Research publications

  • Li, E.X., A. Tran, 2016. An Empirical Analysis of the Tax Burden of Mining Firms versus Non-mining Firms in Australia. Australian Tax Forum 31(1), 167-203.
  • Tran, A., 2015. Can Taxable Income be Estimated from Financial Reports of Listed Companies in Australia? Australian Tax Forum 30(3), 569-594.
  • Ikin, C., A. Tran, 2013. Corporate Tax Strategy in the Australian Dividend Imputation System. Australian Tax Forum 28(3), 523-553.
  • Carlon, S., A. Tran, B. Tran-Nam, 2013. How Close are Taxable Income and Accounting Profit? An Empirical Study of Large Australian Companies. Australian Tax Forum 28(3), 641-677.
  • Mackenzie, G., A. Tran, 2011. Risk as a Measure in Taxing Financial Arrangements. Australian Tax Forum 26(4), 665-691.
  • Tran-Nam, B., A. Tran, 2011. Ranking of Tax Journals - A Peer Perception Study. Australian Tax Forum 26(2), 213-255.
  • Tran, A., S. Gregor, C. Ikin, M. Li, 2009. Enhancing Taxpayers' Understanding and Compliance with Tax Law Using Broadly Accessible Online Decision Support Tools. Australian Tax Forum 24(3), 455-477.
  • Datt, K., A. Tran, B. Tran-Nam, 2009. Ranking of Tax Journals - The Way Forward.  Australian Tax Forum 24(3), 341-371.
  • Tran, A.V. and Y.H. Yu, 2008. Effective Tax Rates of Corporate Australia and the Book-Tax Income Gap. Australian Tax Forum23(3), 233-268.
  • Davenport, D. and A.V. Tran. 2004. Evidence of Taxable Income Management in Corporate Australia. Australian Tax Forum 19(1), 3-22.
  • Houston, J. and A. Tran. 2001. A Survey of Tax Evasion Using the Randomized Response Technique. Advances in Taxation 13, 69-94.  Reprinted in Lymer, A. and D. Salter (eds) 2003. Contemporary Issues in Taxation Research, 45-68. Hants: Ashgate. Abridged version reprinted in James, S. (ed.) 2002. Taxation: Critical Perspectives on the World Economy, Volume IV, 317-330. London: Routledge.
  • Koga, C., K. Houghton and A.V. Tran. 2001. International Harmonisation and the Japanese Accounting System. Asian Review of Accounting 9(2), 99-116.
  • The Size Effect and Derivative Usage in Japan (Working Paper Series in Finance - January 1999)
  • Tran, A.V. 1999. Evidence on the Desirability of an Alignment of Tax Rules with Financial Accounting Rules. Advances in Taxation 11, 207-246.
  • Tran, A.V. 1998. Causes of the Book-Tax Income Gap. Australian Tax Forum 14(3), 253-286.
  • Porcano, T.M. and A.V. Tran. 1998. Relationship of Tax and Financial Accounting Rules in Anglo-Saxon Countries. The International Journal of Accounting 33(4), 433-454.
  • Tran, A.V. 1997. The Gap between Accounting Profit and Taxable Income. Australian Tax Forum 13(4), 507-534.
  • Tran, A.V. and T.M. Porcano. 1997. Effective Tax Rates of Australian Companies: Industry and Size Effects. Pacific Accounting Review 9(2), 1-36.
  • Chen, Y., P. Jubb, and A. Tran. 1997. Problems of Accounting Reform in the People's Republic of China. International Journal of Accounting 32(2), 139-153.
  • Chen, H. and A.V. Tran. 1995. Recent Accounting Reform in China. Asian Review of Accounting 3(1), 3-24.
  • Porcano, T., D. Shull, and A. Tran. 1993. Alignment of Taxable Income with Accounting Profit. Australian Tax Forum 10(4), 475-509.


Research grants and awards

ARC Discovery Project 2017-2019 (DP170104244) $391,500: Are tax base erosion and profit shifting countermeasures effective? (with Prof. Miranda Stewart)

Research engagement and outreach

  • Member of Accounting and Finance Association of Australia and New Zealand
  • Member of American Accounting Association
  • Member of Australasian Tax Teachers Association


Teaching responsibilities

  • Coordinator/Lecturer, BUSN3014 Principles of Taxation Law (2017 Semester 1)
  • Coordinator/Lecturer, BUSN7021 Taxation Law (2017 Semesters 1 & 2)

General teaching information

  • BUSN3014 Principles of Tax Law
  • BUSN7021 Taxation Law
  • BUSN8016 Taxation Concepts and Issues (readings course)