Projects per year
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 2024 she is a committee member of the Energy Justice and Social Contract Project, at the University de Pau and des Pays de l'Adour, France. The project is financed by the Nouvelle Aquitaine Region, France.
Biography
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 2024 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 Edinburgh and Cambridge in 2012, 2014, 2020, 2022 and 2024.
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):
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
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RACE for 2030: Reliable Affordable Clean Energy for 2030 Cooperative Research Centre (RACE for 2030 CRC)
Beins, D., Bahrani, B., Leroux, A., Kraal, D., Razzaghi, R., Strengers, Y., Goodwin, S., Pink, S., Rudolph, C., Raven, R., Bergmeir, C., Saunderson, J., Leslie, G., Gangadharan, L., Islam, A., Wang, L. C., Ward, M., Xiao, E., Wallace, M., Tack, G., Stuckey, P., Li, Y., Pan, S., de Nijs, F., Buckingham, E., Denis-Ryan, A., Ens, B., Dargaville, R., Chang, X., Yu, J., White, S., Zlatanov, N., Hyndman, R., Panagiotelis, A. & Athanasopoulos, G.
1/07/20 → 30/06/31
Project: Research
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Opportunity Assessment: N4 DSO and Beyond: Optimising, planning and regulation for DM & DER
Cantley-Smith, R., Khalilpour, K. R., Ben-David, R., Dwyer, S., Kallies, A., Hargroves, C., James, B., Kraal, D. & Liebman, A.
1/03/22 → 31/12/22
Project: Research
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Business Fleets and BEVs: Taxation changes to support home charging from grid, and affordability.
Kraal, D., Mortimore, A., Smith, L. & Lee, K.
31/05/21 → 30/10/21
Project: Research
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Mircrogrid Electricity Market Operator
Ferraro, S., Fullelove, T., Williamson, B., Buckingham, E., Farrelly, M., Cantley-Smith, R., Leslie, G., Campbell, A., Kraal, D., Gawler, R., Liebman, A., Goodwin, S. & Dkhissi, Y.
Department of Energy, Environment and Climate Action (DEECA) (Victoria), Monash University – Internal University Contribution
5/11/18 → 30/06/21
Project: Research
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Re-Thinking Biofuels in Australia: An analysis through the lens of energy law and policy
Kraal, D., Haritos, V. & Cantley-Smith, R.
Monash University – Internal Department Contribution, Monash University – Internal School Contribution
1/07/18 → 30/06/19
Project: Research
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Australian Petroleum and Coal Resources: Taxation, emissions and energy justice
Kraal, D., 2024, The Power of Energy Justice & the Social Contract. Heffron, R. J. & de Fontenelle, L. (eds.). 1st ed. Cham Switzerland: Palgrave Macmillan, p. 179-185 6 p. (Just Transitions).Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Other › peer-review
Open AccessFile -
Australia’s petroleum resource rent tax and the UK’s petroleum revenue tax: sustainability and tax revenue issues
Kraal, D. & Boué, J. C., 27 Mar 2024, In: Australian Tax Review. 53, 1, p. 21-34 14 p.Research output: Contribution to journal › Article › Research › peer-review
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Electric vehicles
Kraal, D., 2024, Legal Pathways to Deep Decarbonisation in Australia. Nagtzaam, G., O'Bryan, K. & Beaufoy, M. (eds.). 1st ed. Chatswood NSW Australia: Lexis Nexis, p. 301-322 22 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Research › peer-review
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Hydrogen exports and energy justice: the Case for Australia
Kraal, D. & Taylor, R., 2024, Energy Justice: Affordable, Reliable, Sustainable and Modern Energy for All. Trakic, A., Karim, R. & Ahmed, P. A. (eds.). 1st ed. Singapore Singapore: Springer, p. 81-97 17 p. (Sustainable Development Goals).Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Research › peer-review
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A Just Transition to Decarbonisation: Themes of Loss and Damage, Transport, Nature and Youth
Kraal, D., Nagtzaam, G., Ho, S. S. Y., O'Bryan, K. & Petrovic, J., 2023, 1st ed. Cham Switzerland: Palgrave Macmillan. 162 p. (Just Transitions)Research output: Book/Report › Book › Research › peer-review
Prizes
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Australian Visiting Fellow Award 2015, ANU
Kraal, Diane (Recipient), 13 Apr 2015
Prize: Competitive Fellowships
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Commendation, 2018 Dean’s Award for Research Impact, Monash Business School
Kraal, Diane (Recipient), 30 Nov 2018
Prize: Prize (including medals and awards)
Press/Media
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Taxation: Renewable and non-renewable resources, 70+ items 2016 to 2023
28/09/17
1 Media contribution
Press/Media: Expert Comment