Die Forderung nach höherer Transparenz und besserer Wirkungsorientierung von Subventionen ist ein finanzpolitischer Evergreen, der mit der Schuldenbremse und der Forderung nach langfristiger Tragfähigkeit der Finanzpolitik, zusätzliche Dringlichkeit erhält. Die im Auftrag des...

In the 2016 budget the Department of Finance announced that it intended to review a number of tax expenditures with the objective of identifying and eliminating poorly targeted or inefficient tax measures. In this article, the authors discuss the concept and theory of tax expenditures and then...

This paper makes new projections of government social outlays for Australia. The calculations suggest that government social outlays will increase considerably as a percentage of GDP over the next 50 years, by 7.3 per cent of GDP in the base case. This is a greater increase than that found by...

This paper explores the different approaches to juvenile justice across Australian jurisdictions, and examines whether or not Australia is compliant with international standards. Compliance is assessed according to three principles: the use of imprisonment and detention as a last resort, the...

In an earlier study we analysed how the United States Patent and Trade Mark Office, the European Patent Office and the Japan Patent Office (jointly referred to as the 'Trilateral Offices' or TOs) assessed reach-through patent claims in biotechnology, under the requirements of 'utility', 'written...

The muse of restitution enraptures the world's legal scholars. Yet America resists her lure. This article focuses on an American black-letter law endeavor to follow the Commonwealth's lead on restitutionary disgorgement as a remedy for contractual breach - Section 39 of the pending Restatement...

This article examines the new Australian consumer Comprehensive right to access and use data, also known as the Consumer Data Right, recently proposed by the Australian Productivity Commission, and adopts a comparative analysis with data protection, competition and consumer developments in the...

In this paper I look at the global question of the appropriation of indigenous ecological knowledge. First I will attempt to define some of the terms in this field of debate, and explain some of the basic issues, with a brief look at the role of intellectual property laws. Following this I will...