Sharing the Wealth: Tax and Justice in The Slow Growth Era. This project aims to address fundamental problems of injustice in taxation emerging in the transition to a slow growth economy in Australia and globally. The project applies interdisciplinary approaches to generate new knowledge that aims to update frameworks for justice in taxation, refreshing out-dated 20th century ethical and legal approaches. Collaborative legal and philosophy analysis by leading scholars in Australia and the United ....Sharing the Wealth: Tax and Justice in The Slow Growth Era. This project aims to address fundamental problems of injustice in taxation emerging in the transition to a slow growth economy in Australia and globally. The project applies interdisciplinary approaches to generate new knowledge that aims to update frameworks for justice in taxation, refreshing out-dated 20th century ethical and legal approaches. Collaborative legal and philosophy analysis by leading scholars in Australia and the United States will respond to contemporary conditions of slow growth, wage stagnation, wealth inequality, population aging and longevity. Project outcomes will include tax reform proposals to benefit policy makers and enrich public debate on tax justice for 21st century economic and fiscal conditions.Read moreRead less
Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, r ....Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, regulation and tax rules and recommending appropriate reform, thereby making a significant contribution to National Priority Research area, Promoting and Maintaining Good Health and Well Being, Priority Goal 4, 'understanding and strengthening key elements of Australia's social and economic fabric'.Read moreRead less
Rebuilding fiscal federalism in Australia: reforming the financial relationship between the Commonwealth and the States. The finances of the Australian States in the modern day face serious structural challenges. The aim of this project is to analyse and develop appropriate alternatives for reform of fiscal federalism in Australia, which would allow the States to gain access to income tax revenue as a secure source of funding in the future.
Restoring State income taxation in Australia. This project aims to investigate the many design and implementation issues that would need addressing if State income taxation was restored in Australia. This issue has been debated for many decades since the Commonwealth assumed responsibility for income tax collection in 1942 as a wartime measure. The project’s highly innovative approach will involve interdisciplinary and comparative research, involving Australia, Canada, and the United States ....Restoring State income taxation in Australia. This project aims to investigate the many design and implementation issues that would need addressing if State income taxation was restored in Australia. This issue has been debated for many decades since the Commonwealth assumed responsibility for income tax collection in 1942 as a wartime measure. The project’s highly innovative approach will involve interdisciplinary and comparative research, involving Australia, Canada, and the United States and as well as an analysis of tax sharing arrangements in Germany. This project will contribute to understanding the policy issues associated with States access to revenue sources and provision of key social services.Read moreRead less
Safeguarding the domestic tax base in a world without investment borders. Reform of Australia's tax rules applying to business investments abroad will ensure the continued protection of the domestic tax base while removing disincentives that discourage Australian enterprises from investing overseas and foreign enterprises from using Australia as a site for regional investment. Enabling more Australian firms to invest abroad and attracting foreign capital inflows by investors seeking to use Austr ....Safeguarding the domestic tax base in a world without investment borders. Reform of Australia's tax rules applying to business investments abroad will ensure the continued protection of the domestic tax base while removing disincentives that discourage Australian enterprises from investing overseas and foreign enterprises from using Australia as a site for regional investment. Enabling more Australian firms to invest abroad and attracting foreign capital inflows by investors seeking to use Australia as a politically stable platform for foreign investment will contribute to the restoration of a balance of payments equilibrium and strengthen the Australian economy vis-à-vis those of Australia's key regional trading partners.Read moreRead less