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Hope Ashiabor

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Photo of Hope Ashiabor
  • Title: Associate Professor
  • Position: Associate Professor of Law - Department of Accounting and Corporate Governance
  • Qualifications: LLB (Hons), Qual Cert Legal Prac (Ghana); LLM, PG Dip Taxation (Monash); Cert. Higher Ed (Macq); CTA

Contact Details

Profile

Hope Ashiabor is an Associate Professor of Law in the Department of Accounting and Corporate Governance.  His doctoral dissertation was on the use of tax expenditures as a policy implementation tool. He is registered as a Chartered Tax Advisor, with the Taxation Institute of Australia.

Hope teaches tax, corporate and commercial law units in the undergraduate program and international tax in the post graduate program.

His research interests are in the areas of:

  • Environmentally related taxes;
  • The regulatory aspects of carbon finance;
  • Energy law;
  • Tax expenditures and tax policy, and
  • International tax law and policy

He has written extensively, and prepared public submissions to government inquiries on different aspects of the role of fiscal and market instruments in managing the challenges of environmental degradation. His publications have focused on identifying aspects of the fiscal system that have implications for the development of environmental policy and considering opportunities for tax reform to ensure that fiscal and environmental policies are mutually reinforcing.

Hope is co-editor to the leading series Critical Issues in Environmental Taxation (Edward Elgar, UK); as well as a member of the editorial board of the Asian Journal of Accounting and Governance. He is a member of the international organizing committee of the annual Global Environmental Tax Conference series, as well as a member of the Scientific Advisory Board to the annual Conference series of the Sustainable Development of Energy, Water and Environment Systems that is hosted by the University of Zaghreb in Croatia, as well as a member of the Environmental Committee of the Geneva-based International Road Federation. Hope is also a member of Macquarie University's Climate Futures @MQ Research Centre, as well as its Centre of Environmental Law.

His consulting experience extends to projects undertaken for the OECD Environment Directorate, Paris on energy taxes and competitiveness issues, Ausaid (Australian Agency for International Development) on international transfer pricing for the Fiji Islands Inland Revenue and Customs Department, as well as on an advisory board which reviewed the State of New South Wales's High School Legal Studies curriculum.  He has held visiting positions at Cleveland State University, Walsh University, and the University of Warwick.In 2003, he convened the Fourth Annual Conference on Environmental Taxation Issues in Sydney:http://www.law.mq.edu.au/eti/program.htm

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Research awards

2008           Kreiser Award for Outstanding Contributions to Environmental Tax Issues, GCET                                                              Organizing Committee in liaison with the National University of Singapore.
2007           Best Author in a Supporting Role Award, Division of Law, Macquarie University.
2006           The Vice Chancellor's Commendation for Outstanding Contributions to Student                                                                  Learning, Macquarie University.
1998           Outstanding Teacher Award, Macquarie University.
1985 -87    Monash Graduate Scholarship, Monash University.
Hope has also been the recipient of several curriculum development grants.

Current projects

  • Offsets in Environmental Policy, paper presented at the 15th GCET, Copenhagen, 24-26 September 2014
  • Tax Expenditures and the Implementation of Environmental Policy, (forthcoming)
  • The Death of the Australian Carbon Tax: A case of missed opportunities and its wider implications for policy-makers, Tiche FG, Weishaar SE, Ashiabor H,- (forthcoming).
  • Improving the Competitiveness of Australia's Wine Industry through Better Tax Policy, Ashiabor H, Kilgore A, Selby J, and Vatanasakdakul S.

Publications

journal toggle icon open Refereed Journal Articles

  • Ashiabor H, Blazey P (2007) "Phasing out Detrimental Ecological Subsidies in the Fossil Fuel Sector: Challenges and Prospects for the Asia Pacific Region", 10 Asia Pacific Journal of Environmental Law (vol 10), 211-252.
  • Ashiabor H (2005) "Challenges in Fostering the Development of Renewable Energy Technologies through Green Taxes and Other Instruments" Bulletin for International Fiscal Documentation: 59 (7), 295-305.
  • A translated version in Chinese was published in the Taxation Translation Journal, (issue number 55, number 4, pp 31-44, August 2006) - published by the Shenzhen Local Taxation Bureau.
  • Ashiabor H (2004) "Taxation and the Fostering of Biodiversity Conservation in Australia" Bulletin for International Fiscal Documentation 58(7), 315 – 325.
  • Ashiabor H (2006) "Australia's Energy Tax Regime" Tax Notes International:  44(5), 371 – 2.
  • Ashiabor H (2006) "Australia's Energy Tax Regime Relies on VAT, Excise Tax" State Tax Notes:  November 27, 128 – 9.
  • Ashiabor H (2003) "Australia's Experience in Tackling the Problems of Land Degradation through the Use of Fiscal Instruments – Challenges and Prospects" Bulletin for International Fiscal Documentation 57 (7), 304 – 311.
  • Ashiabor H, Taplin R, Bryce M, Kefallinos E, and Reid A (2003) "Redefining our Experiences of Research through the Integration of Multiple Perspectives for the Development of Post-Graduate Research," refereed conference paper, available at http://www.aare.edu.au/conf03nc/as03021z.pdf.
  • Ashiabor H (2002) "Critical Appraisal of Tax Expenditures and the Implementation of Environmental Policy in Australia" Bulletin for International Fiscal Documentation 56 (5), 204 – 213.
  • Ashiabor H (1998) "Lease Incentive Payments and Capital Gains Tax Provisions." Journal of Australian Taxation (vol. 2), 102-115.
  • Ashiabor H (1998) "Lease Incentives: Disentangling the Myer Web." The Tax Specialist, 2(2), 73-82.
  • Ashiabor H (1998) "Lease Incentives: Disentangling the Myer Web." Taxation in Australia, 212-213.
  • Ashiabor H (Spring 1998) "Tax Sparing: A Timeworn Mechanism in Australia's Bilateral Treaties with its Trading Partners in Southeast Asia?" 24(2) International Tax Journal, 67-98.
  • Ashiabor H (Fall 1996) "The Taxation of Foreign Investments in Developing Countries under the Treaty Regime:  The African Experience." (vol. 22 no. 4), International Tax Journal, 69-98.
  • Ashiabor H (August/September 1993) "Recovery of Tax Pending Review or Appeal." (vol. 5 issue 4) The CCH Journal of Australian Taxation, 18-27.
  • Ashiabor H "Mixed Civil-Customary Law Jurisdictions in Ghana" (1989), Law and Anthropology, 201-224.

books toggle icon open Books

  • Kreiser L, Lee S, Ueta K, Milne JE, Ashiabor H (eds): Environmental Taxation and Green Fiscal Reform: Theory and Impact, (Critical Issues in Environmental Taxation series -Volume XIV), (Edward Elgar, UK, 2014).  ISBN 978-1 78347 817 0 (pp.317).
  • Kreiser L, Duff D, Milne JE, Ashiabor H (eds): Market Based Instruments: National Experiences in Environmental Sustainability, (Critical Issues in Environmental Taxation series -Volume XIII), (Edward Elgar, UK, 2013).  ISBN 978-1 78254 872 0 (pp.204).
  • Kreiser L, Sterling AY, Herrera P, Milne JE, Ashiabor H (eds): Green Taxation and Environmental Sustainability, (Critical Issues in Environmental Taxation series -Volume XII), (Edward Elgar, UK, 2012).  ISBN 978-1 78100 902 4 (pp.283).
  • Kreiser L, Sterling AY, Herrera P, Milne JE, Ashiabor H (eds): Carbon Pricing, Growth and the Environment, (Critical Issues in Environmental Taxation series -Volume XI), (Edward Elgar, UK, 2012).  ISBN 978-1 78100 937 6 (pp.288).
  • Kreiser L, Sirisom J, Ashiabor H, Milne JE (eds): Environmental Taxation and Climate Change: Achieving Sustainability through Fiscal Policy, (Critical Issues in Environmental Taxation series -Volume X), (Edward Elgar, UK, 2011).  ISBN 978-085-793-7865 (pp.236)
  • Kreiser L, Sirisom J, Ashiabor H, Milne JE (eds): Environmental Taxation in China and Asia-Pacific: Achieving Environmental Sustainability through Fiscal Policy, (Critical Issues in Environmental Taxation -Volume IX), (Edward Elgar, UK, 2011).  ISBN 978-085-793-7759 (pp.243)
  • Soares CD, Milne JE, Ashiabor H, Deketelaere K and Kreiser L (eds): Critical Issues in Environmental Taxation: International and Comparative Perspectives - Volume VIII, (Oxford University Press, UK, 2010). ISBN 978-0-19-959730-7 (pp. 765)
  • Lye LH, Milne JE, Ashiabor H, Kreiser L and Deketelaere K (eds): Critical Issues in Environmental Taxation: International and Comparative Perspectives - Volume VII, (Oxford University Press, UK, 2009). ISBN 978-0-19-957798-9 (pp. 685)
  • Cottrell J, Milne JE, Ashiabor H, Kreiser L and Deketelaere K (eds): Critical Issues in Environmental Taxation: International and Comparative Perspectives -  Volume VI, (Oxford University Press, UK, 2009), ISBN 978-0-19-956648-8 (pp 932)
  • Chalifour N, Milne JE, Ashiabor H, Deketelaere K, and Kreiser L (eds): - Critical Issues in Environmental Taxation: International and Comparative Perspectives, Volume V, (Oxford University Press, UK, 2008), ISBN 978-0-19-954218-5 (pp 991).
  • Deketelaere K, Milne JE, Kreiser L, and Ashiabor H (eds), Critical Issues in Environmental Taxation: International and Comparative Perspectives. Volume IV, (Oxford University Press, 2007), ISBN 978-0-19-923126-3 (pp 614).
  • Cavaliere A, Ashiabor H, Deketelaere K, Kreiser L and Milne JE, (eds) : - Critical Issues in Environmental Taxation: International and Comparative Perspectives. Volume III, (Richmond Law and Tax, 2006 Richmond, UK), ISBN 1-904501-84-2 – (pp 730).
  • Ashiabor H, Deketelaere K, Kreiser L and Milne JE, (eds) : - Critical Issues in Environmental Taxation: International and Comparative Perspectives. Volume II, (Richmond Law and Tax, Richmond, UK 2005), - ISBN 1-904501-19-2  - (pp 497).
  • Milne JE, Deketelaere K, Kreiser L and Ashiabor H, (eds) : - Critical Issues in Environmental Taxation: International and Comparative Perspectives. Volume I, (Richmond Law and Tax, Richmond, UK 2003), - ISBN 1-904501-08-7  - (pp 597).
  • Kreiser L, Ashiabor H, Deketelaere K, Lockhart J, and Milne JE (eds) - Critical Issues in International Environmental Taxation: Insights and Analysis for Achieving Environmental Goals Through Tax Policy (CCH Inc, Chicago, US 2002),  - ISBN 0-8080-0764-5 – (pp 594).

chapters toggle icon open Book Chapters

  • Rodi, M, Ashiabor H, "The legal authority to enact environmental tax instruments" in Milne JE and Andersen MS (eds), Chapter 4, in the Handbook of Research on Environmental Taxation, (Edward Elgar, UK, 2012), pp. 59-81.
  • Ashiabor H, Saccasan M, (2011) 'The Political Economy of Australia's Proposed Resource Rent Taxation Regime' Chapter 13, in Environmental Taxation in China and Asia-Pacific, (Edward Elgar, UK, 2011), pp.201-222.
  • Ashiabor H, (2009) 'Carbon Taxes and Feed-in Tariffs: Their impact on the development and uptake of renewable energy' Chapter 9: in Rowena Cantley-Smith and Diana Bowman (eds), Green Power: An Environmental Audit of the National Electricity Markets, CUAC (Melbourne, 2009), pp 161-179.
  • Ashiabor H (2009) 'Environmentally Related Taxes in the Context of High Energy Prices: Challenges and Prospects for the Developing and Emerging Economies of Asia', Chapter 5, in Lye LH, Milne JE, Ashiabor H, Kreiser L, and Deketelaere K: Critical Issues in Environmental Taxation: International and Comparative Perspectives, Volume VII (Oxford University Press, UK, 2009), pp 61 - 89.
  • Ashiabor H, Ramli R, (2009) – 'Managing the Shift towards Sustainable Transportation in the Southeast Asian Countries: Do Taxes and Other Market-Based Instruments Play a Role?', Chapter 6, in Lye LH, Milne JE, Ashiabor H, Kreiser L, and Deketelaere K: Critical Issues in Environmental Taxation: International and Comparative Perspectives - Volume VII, (Oxford University Press, UK, 2009), pp 93 – 111.
  • Ashiabor H, Blazey P, and Connors B (2008), 'The Political Economy of Taxes and Emissions Trading in Australia's Climate Change Policies', Chapter 11, in Chalifour N, Milne JE, Ashiabor H, Deketelaere K, and Kreiser L: Critical Issues in Environmental Taxation: International and Comparative Perspectives - Volume V, (Oxford University Press, UK, 2008) , pp 257-292.
  • Ashiabor H (2006), 'The Sectoral Competitiveness Issue – Border Tax Adjustments', in The Political Economy of Environmentally Related Taxes, (OECD, Paris, 2006), Chapter 5: pp 89-106.
  • Ashiabor H, Blazey P (2006) 'Fiscal Instruments and the Management of the Transition to Sustainable Mobility in Australia - Challenges and Prospects', Chapter 7 in A Cavaliere, Ashiabor H, Deketelaere K, Kreiser L and Milne JE, (eds): Critical Issues in Environmental Taxation: International and Comparative Perspectives, Volume III, (Richmond Law and Tax, Richmond, UK, 2006), pp 143-164.
  • Ashiabor H, Chalifour N (2006) 'The Practice and Politics of Allowing Deductions of Environmental Fines, Penalties and Payments from Income - A Comparison of the Australian and Canadian Approaches', Chapter 36 in A Cavaliere, Ashiabor H, Deketelaere K, Kreiser L and Milne JE, (eds): Critical Issues in Environmental Taxation: International and Comparative Perspectives, Volume III, (Richmond Law and Tax, Richmond, UK, 2006), pp 671-708.
  • Ashiabor H (2003) "Constitutional Constraints to the Implementation of an Integrated Environmental Tax Management Policy: the Australian Experience", Chapter 7, in Milne JE, Deketelaere K, Kreiser L, and Ashiabor H, Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume I, (Richmond Law and Tax Publishing, UK, 2003), pp 125-135.
  • Ashiabor H (2002) "Fiscal Strategies and the Management of Environmental Rehabilitation Issues in Australia", Chapter 2, in Kreiser L, Ashiabor H, Deketelaere K, Lockhart J, and Milne JE (eds), Critical Issues in International Environmental Taxation: Insights and Analysis for Achieving Environmental Goals Through Tax Policy (CCH Inc, Chicago, US, 2002), pp 69 – 88.

monographs toggle icon open Monographs

  • Ashiabor H, Blazey P, and Janu P, - (2006) - Investigation, Integration and Implementation of Generic Skills within the Business Law Curriculum, (Macquarie University), ISBN 13: 978 174 138 2068, (pp. 98)
  • Ashiabor H, "On-line Teaching of Large Classes in a Cross-Disciplinary Unit" presented at the Celebrating Teaching at Macquarie Conference: December 2002.

conference toggle icon open Conferences and Presentations

  • Lost in Translation?  Carbon Taxation – unravelling the myths, The 2011 Chartered Accountants Academic series – ICAA / MU seminar series, 31 October 2011, Sydney
  • Carbon Taxes and Feed-in Tariffs – presented at the Green Power : An Environmental Audit of the National Electricity Market workshop, hosted by the Consumer Utilities Advocacy Centre and the Faculty of Law Monash University in May 2008
  • The Use of Petroleum Excise Taxes in Environmental Policy in Asia – presented at the Fifth Asian Tax Forum, Delhi, India, 11-13 May 2008. The forum was organized by Philippines and the International Tax and Investment Centre, and hosted by the Ministry of Finance of the Government of India
  • Phasing out Detrimental Environmental Subsidies in the Fossil Fuel Sector: Challenges and Prospects for the Asia-Pacific Region, presented at the Asian Law Institute Conference, 25 – 26 May 2006, hosted by the East China University of Law and Politics, Shanghai
  • The Use of Economic Instruments to foster the Conservation of Biodiversity, presented at the French Sustainable Research Institute (IDDRI, Paris), 20 September 2005
  • Overcoming the Complexities of Transfer Pricing to Maximise Shareholder Value at the Leveraging Global Transfer Pricing to Drive Business Transformation,  IQPC Conference, 31 May – 2 June 2004, Sydney
  • Presented a paper on Renewable Energy Issues at an MBA Skills Workshop at Walsh University, North Canton, Ohio, United States, 16-19 October 2003.
  • Presented a paper on renewable energy issues at the International Seminar on Energy Taxation and Sustainable Development, Madrid, Spain, hosted by the Institute of Fiscal Studies, Spanish Ministry of Finance the Department of Law of the Complutense University of Madrid, 2–3 October 2003.

Affiliations / activities

    • Taxation Institute of Australia– Chartered Tax Advisor
    • Member - Scientific Advisory Board of the Journal of Sustainable Development of Energy, Water and Environment Systems
    • Member – Environment Committee of the International Road Federation

phd supervision toggle icon open PhD Student Supervision

PhD Supervison (ongoing)

Candidate

Enrolment Status

Supervision Level

Topic

Celeste Black

Full-time candidature (commenced July 2012)

Principal Supervisor

Carbon Pricing and Taxation: An international comparison

Anna Mortimore

Full-time candidature (commenced 12 December 2009)

Principal Supervisor

The Use of Economic Instruments in Managing the Externalities of Road Transport

PhD Supervision (completions)

 

Candidate

Completion Date

Supervision Level

Topic

Dahliana Hasan (F/T)

July 2010- July 2014

Principal Supervisor

Environmentally Taxes on  Industries in Indonesia: Developing a Framework for  Sustainability

Patricia Blazey (P/T)

Nov 2007- June 2014

Principal Supervisor

Managing the Deforestation and Degradation of Tropical Rainforests through Regulation – Challenges and Prospects

Bryan Mercurio (P/T)

Nov 2009- August 2013

Associate Supervisor

The Public Health and the TRIPS Agreement: opportunities and alternatives

Khorseduz Zaman (P/T)

Nov 2002 to June 2011

Associate Supervisor

Effects of the WTO Legal Framework on the Trading Position of Developing Countries

Miko Kamal (F/T)

July 2007 to Feb 2011

Associate Supervisor

The Legal Role of the Board of Commissioners in Creating Good Corporate Governance of Indonesia's State-owned Enterprises

Mohammad Salem Alhihi (F/T)

July 2005

Associate Supervisor

Non-Tariff Barriers to International Trade in Goods: Their trade and legal aspects

  • Ashiabor H, Blazey P, and Janu P, - Stakeholder Expectations for Generic Skills in Accounting Graduates, Curriculum Mapping and implications for Change, Macquarie Law Working Paper Series No. 2008-13, SSRN e-Library.
  • Ashiabor H (May 2009) The Waste Policy Taskforce - A National Waste Policy: Managing Waste to 2020.
  • Ashiabor H (April 2009) The Henry Review into Australia’s Future Tax System FBT car taxation arrangements on the private use of employer provided vehicles.
  • Ashiabor H (September 2008) The Carbon Pollution Reduction Scheme’s Green Paper, Tax and Accounting Issues.
  • Ashiabor H (April 2008), The Garnaut Climate Change Review, Issues Paper 5: Transport, Planning, and the Built Environment.
  • Ashiabor H (February 2008), The Garnaut Climate Change Review, Issues Paper 2 : Financial Services for Managing Risk: Climate Change and Carbon Trading.
  • Ashiabor H (March 2007) The Prime Minister’s Task Group on Emissions Trading.
  • Ashiabor H, Govind P (2006) Submission to the National Emissions Trading Taskforce Discussion Paper on the Possible Design for a National Greenhouse Gas Emissions Trading Scheme (permit allocation and offsets).
  • Ashiabor H (July 2003) Submission to the Senate Economics Reference Committee on the Structure and Distributive Effects of the Australian Taxation System.

Teaching Responsibilities

Undergraduate
BUSL320 Revenue Law

Postgraduate
ACCG846 International Taxation