Ann Kayis-Kumar

10

Articles

15

Comments
  • Professor and Founding Director of UNSW Tax and Business Advisory Clinic, UNSW

Professor Ann Kayis-Kumar's research conceptualises tax as a mechanism to achieve social justice across the taxpaying spectrum.

She is the Founding Director of UNSW Tax and Business Advisory Clinic, which bridges the gap between grassroots community support and empirical research by supporting people in serious hardship and in turn aggregating client data to identify systemic issues. Ann's research team and cross-sector collaborators have seen their joint policy recommendations and law reform proposals adopted by government, government agencies and national reviews including as Bullet Point 1 of the ALP's 2025 Election Commitment to Women, the ATO's Vulnerability Framework, the Tax Ombudsman's Investigation into the Identification and management of financial abuse within the tax system, the Report of the Rapid Review of Prevention Approaches to End Gender-Based Violence, and the Parliamentary Joint Committee on Corporations and Financial Services's Financial Abuse Inquiry. 

Ann is regularly involved in the media, with multiple appearances on ABC's The Business and ABC Radio National, amongst others.

Ann serves on a range of industry, government agency and community sector committees including the ATO's Small Business and National Tax Clinic Stewardship Groups, the Australian Financial Security Authority’s Consumer Consultative Panel, the Law Council of Australia's Taxation Committee, and the Economic Abuse Reference Group's (EARG) Business and Tax Working Group.

Experience

  • 2026–present
    Professor, UNSW Sydney
  • 2021–2025
    Associate Professor, UNSW Sydney
  • 2018–2020
    Senior Lecturer, UNSW Sydney
  • 2015–2018
    Lecturer, UNSW Sydney

Education

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

Publications

  • 2024
    Squeezing blood from stones? A comparative analysis of tax relief for victim-survivors in Australia and the United States, Australian Tax Forum: a journal of taxation policy, law and reform
  • 2023
    entifying and supporting financially vulnerable women experiencing economic abuse: a grounded theory approach, eJournal of Tax Research
  • 2022
    Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice, Australian Tax Review
  • 2022
    The exploitation of tax professional expenses for tax minimisation: Evidence from Australia, Australian Tax Forum: a journal of taxation policy, law and reform
  • 2021
    Serious Hardship Relief: In Need of a Serious Rethink?, Sydney Law Review
  • 2020
    Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach, Journal of Australian Taxation
  • 2020
    Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation, Australian Tax Review
  • 2020
    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
  • 2020
    To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia, Australian Tax Forum: a journal of taxation policy, law and reform
  • 2019
    Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1), eJournal of Tax Research
  • 2019
    The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature, UNSW Law Journal
  • 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
    Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule, World Tax 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

  • Law (1801)
  • Taxation Law (180125)

Contact Ann for

  • General
  • Media request
  • Speaking request
  • Consulting / Advising
  • Research collaboration
  • Research supervision