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Ann Kayis-Kumar

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Senior Lecturer, UNSW

Dr Ann Kayis-Kumar is a Senior Lecturer at the UNSW Business School and an elected Faculty representative on the UNSW Academic Board. She teaches and researches in the fields of international and Australian tax law and corporate strategy.

Ann is author of Taxing Multinationals (Oxford University Press, 2019) and co-author of the Australian CGT Handbook (11th edition, Thomson Reuters, 2019). Ann's research applies a combination of pure economic theory, optimisation modelling and applied legal research, with a focus on the behavioural responses incentivised by mismatches in the tax system.

Experience

  • 2015–present
    Senior Lecturer, UNSW Sydney

Education

  • 2017 
    UNSW Sydney, Doctor of Philosophy (PhD)
  • 2010 
    UNSW Sydney, BCom (Distinction) / LLB (Honours)

Publications

  • 2019
    Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia – Cues from the United Kingdom and South Africa for effective Design Features (Part 2), eJournal of Tax Research
  • 2019
    Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1), eJournal of Tax Research
  • 2019
    Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule, World Tax Journal
  • 2019
    The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature, UNSW Law Journal
  • 2018
    Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice, eJournal of Tax Research
  • 2017
    PlayTax: 'Gamifying' International Tax Teaching, Journal of the Australasian Tax Teachers Association
  • 2016
    International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD’s recommendation on BEPS Action 4', Australian Tax Forum: a journal of taxation policy, law and reform
  • 2016
    What’s BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules, eJournal of Tax Research
  • 2015
    Thin capitalisation rules: A second-best solution to the cross-border debt bias, Australian Tax Forum: a journal of taxation policy, law and reform
  • 2015
    Taxing cross-border intercompany transactions: Are financing activities fungible, Australian Tax Forum: a journal of taxation policy, law and reform

Research Areas

  • Taxation Law (180125)
  • Law (1801)