This paper builds on an analysis of VAT jurisdiction rules in Sydney Law School Research Paper No. 09/44, to consider intentional and unintentional double non-taxation issues in the context of VAT. Since a VAT is an indirect consumption tax, imposed on suppliers but intended to burden the...

This paper focuses on the principles underlying the jurisdiction to impose value-added-type consumption taxes (VATs). It analyses existing VAT models to identify the concept of consumption on which they are based and to determine whether there is a common language in which questions of...

In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

In the 1980s the Australian Personal Income Tax was highly progressive and family payments were universal. The system ranked well in terms of gender equity and female labour supply incentives. During the Howard years the progressivity of the rate scale declined dramatically despite rising...

The tax treatment of transactions under an emissions trading scheme is of critical importance as the taxation system has the potential to either distort or support the scheme. As pointed out in the Australian Government's recent discussion paper, the "Green Paper", the primary tax policy...

This paper seeks to understand what is to be regulated in market failure. Where the paper benefits but diverges from Polanyi’s analysis is to explore the global self-regulatory markets of today and to suggest that his differentiation of fictitious from socially-sustained (embedded) market...

The introduction of proportionate liability for claims for purely economic loss and property damage arising out of tortious or contractual negligence, or misleading and deceptive conduct by corporations and others, will change the way litigation will be planned and conducted in Australia, as it...

The meaning of "de facto relationship" has changed dramatically in Australian law in recent years. The most obvious changes are the raft of legislative reforms including same-sex couples as de facto couples in a wide array of state laws through 1999-2004. Additionally, an examination of recent...

If Australia were to become a republic with a directly elected head of state, how should the powers of the head of state be constrained to prevent him or her becoming a rival to the Prime Minister? This paper notes proposals to codify the head of state's reserve powers, but suggests an...