Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the ?fair go?. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development...

Many Value-Added Taxes (VATs) or Goods and Services Taxes (GSTs) include a tax refund scheme for goods acquired by tourists when they visit the jurisdiction, and then return home. The policy, design and operation of tourist tax refund schemes have not been widely researched in the literature....

In 2008, the Australian Labor government announced a review of Australia’s Future Tax System which reports at the end of 2009. The Review has a broad remit to examine Australia’s federal and state tax and transfer (welfare) systems. Gender issues are at play in some crucial parts of the...

The establishment of the new Australian Parliamentary Budget Office in 2012 has created a body capable of increasing the transparency and accountability of public finance by providing independent policy costings, budget analysis, and forecasts to the Parliament. This working paper examines the...

This book is the first collection of independent legal scholarship exploring the relationship between tax, law and the quest for human development. While acknowledging fully the challenge of tax competition in a global economy, this book rejects calls to end taxation of mobile capital even if...

Australia’s tax law concerning deductibility of gifts to charities imposes one of the highest barriers to cross-border philanthropy in the world. All countries impose some restrictions on tax concessions for foreign donations or activities of charities. However, Australia’s approach is...