The Delphi methodology draws upon the collective opinion and expertise of a panel of experts. While it is one of the less utilised strategies in tax research, it is well suited to the complex issues raised in the context of taxation. The seminar considered the theoretical framework that underpins the Delphi approach, including what is known as the policy Delphi method. Two contrasting case studies were examined to demonstrate how the Delphi can operate in practice in a tax research environment. The case studies – one relates to personal tax reform in Australia; the other forms part of a comprehensive review of the Learning and Development infrastructure of the Indonesian Tax Office (DGT), an organization of more than 33 000 personnel – gave an indication of the range and flexibility of the Delphi approach. It also demonstrated how it can be modified to suit different research needs and cultural contexts.

One of Delphi’s key research strategy strengths is its ability to motivate and engage participants in solving problems or predicting future events. On the other hand, the level of involvement required and the choice of appropriate panellists can be its most challenging aspects.

Prof Evans, former Head of the Australian School of Taxation (Atax) at the University of New South Wales (UNSW), specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on Capital Gains Tax. He is the General Editor of Australian Tax Review and an Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration.

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