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Personal profile

Research interests

Diane is an expert on Australian taxation law and policy.  She applies empirical approaches to taxation law with the object of considering economic, political and environmental impacts on tax policy. She uses both qualitative and quantitative research approaches. Methods include comparative studies, interviews, statistics, text analysis, case studies, grounded theory, Pierre Bourdieu's social practice theory and methods of historical research.

Diane's major research areas are taxation support for renewable energy; taxation of natural resources, such as resource rent taxes, royalties; and taxation policy and reform.

In 2023 she researched with members of the Energy Justice and Social Contract Project, at University de Pau and des Pays de l'Adour, France. The project is financed by the Nouvelle Aquitaine Region, France.


Diane has held roles in the minerals resource sector with Conzinc Rio Tinto of Australia (CRA) Ltd in financial management areas. She is an experienced professional having worked with Ernst and Young and was a Registered Tax Agent. Diane has worked in the financial services sector as the taxation manager with Australia's largest administrator of industry superannuation funds. For eight years she was Manager (Taxation and Banking) at La Trobe University, Melbourne.

In 2023 Diane is a committee member of the ’Energy Justice and the Social Contract Project 2023-27’, Université de Pau et des Pays de l'Adour, France. The project is financed by Nouvelle Aquitaine Region, France.

In 2018, 2019 and 2022 Diane was a member Monash University delegation to the UN Climate Change Conference in Poland, Spain and Egypt.  In 2018 Diane received the Monash Business School Dean's Commendation for Research Impact.

Diane has presented research papers at conferences both in Australia and overseas, including at Cambridge and Edinburgh in 2012, 2014, 2020 & 2022.

In 2015 Diane was awarded a Visiting Fellowship to the Australian National University. In 2016 Diane visited the International Monetary Fund (IMF) in Washington DC to pursue extractive industry tax issues.

In 2014 and 2015 the National Research Institute of Papua New Guinea (PNG) and the PNG Treasury appointed Dr Diane Kraal and Dr Craig Emerson (former Federal Minister) to research petroleum and mining tax reform. Tax reform in PNG has the support of the IMF. PNG's National Budget 2017 broadly includes Kraal and Emerson’s petroleum and mining tax reform initiatives.

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  • SDG 4 - Quality Education
  • SDG 6 - Clean Water and Sanitation
  • SDG 7 - Affordable and Clean Energy
  • SDG 8 - Decent Work and Economic Growth
  • SDG 10 - Reduced Inequalities
  • SDG 11 - Sustainable Cities and Communities
  • SDG 12 - Responsible Consumption and Production
  • SDG 13 - Climate Action
  • SDG 14 - Life Below Water
  • SDG 15 - Life on Land

Research area keywords

  • resource rent taxes
  • natural resource taxes
  • renewable energy
  • energy justice
  • oil and gas taxation
  • tax law history

Collaborations and top research areas from the last five years

Recent external collaboration on country/territory level. Dive into details by clicking on the dots or