This report aims to provide an accessible source of information about tax expenditure reporting, including definitions, explanations of different approaches to measurement and calculation, and examples and analysis of country experiences. Politicians, journalists, think tanks and researchers,...

Australian law has no concept of absolute ownership of land. Instead, it recognizes a limited number of interests, public and private, in land. Many of these interests, or titles, are statutory in origin. During the colonial era, state legislatures won control of public land from the British...

This Article looks at the regulatory techniques that were adopted in a small but developed market, Canada, in response to the increasing integration of the North American economy and internationalization of capital markets. One of the most comprehensive experiments was the Multijurisdictional...

There is a burgeoning body of consumer scholarship that identifies a consumer-citizen identity, reconstructing the consumer as a social and political actor and not just an economic actor. In food systems dominated by supermarkets, some hail the coming of the consumer-citizen as an antidote to...

This book examines legal reform in China. Drawing on Bourdieu's concept of the 'field', the increasingly complex and contested processes of legal reform are analysed in relation to police powers. The impact of China's post-1978 legal reforms on police powers is examined through a detailed...

This paper argues that the driving motivation for federalism reform in Australia should be to enhance Australian federal democracy. Federal democracy is a rich, compound, concept that supports responsive and accountable government, participation in public life, policy innovation and collective...

The prevalent issue of marriage migration between (mostly) women from Southeast Asian ‘sending' countries and men in ‘receiving' countries in East Asia gives rise to many socio-legal issues about identity and nationality. Since the 1990s, the phenomenon of international marriage migration...

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 paper's thesis is that recent scholarly claims that a general right to asylum now exists are unfounded. The legal arguments underpinning the claim are twofold. First it is said that even states not bound by relevant conventions are nonetheless required by customary international law to honor...

The Australian Competition and Consumer Commission’s Immunity Policy for Cartel Conduct is seen as a vital tool in detecting, stopping, prosecuting and deterring cartel conduct. In May 2013 the ACCC announced that it is conducting a review of the policy. The review is significant because,...