Articles
A remodelling of Adam Smith’s tax design principles (with Clinton Alley), Law papers (2005)
This article examines the principles that are widely used in designing tax systems. It is...
Special methods and tools for educating the transnational lawyer (with John Wade), Law papers (2004)
Extract:
The development of legal education has seen a variety of experiments that are...
Influence from the Shadows : the OECD, The Shape of Domestic Tax Policy and Lessons for Federal Systems, Revenue Law Journal (2003)
Over the years, the OECD has quietly taken centre stage in international tax policy development....
Investing in Hong Kong and Mainland China (with Andrew Halkyard), Law papers (2003)
Extract:
Where once Hong Kong was the automatic investment entry route into Mainland China,...
International constraints on national tax policy: reflecting the international tax order, Law papers (2002)
[Extract] The WTO has emerged as a forum for trade dialogue. It is relatively democratic,...
The significance of declarations of taxpayers’ rights and global standards for the delivery of tax services by revenue authorities, Law papers (2002)
[Extract] Declarations of Taxpayers’ Rights and global standards for the delivery of tax services by...
The tax filing system and tax aid service in Australia, Law papers (2002)
[Extract] That all taxpayers have the right in Australia to lodge a return is a...
Deductibility of Education Fees (with Jim Corkery), Revenue Law Journal (2002)
[Extract]Education to acquire a skill is a capital asset. Expenditure to create this asset is...
A model for electronic tax collection, Law papers (2001)
[Extract] 1997 saw the release of numerous detailed reports on the Internet and how transactions...
The New Zealand Definition of ‘Residence’ for Individuals: Lessons for Australia in a ‘Global’ Environment (with Clinton Alley and Simon James), Law papers (2001)
The definition of “residence” for individuals differs between Australia and New Zealand. This article examines...
Too Many Words (with Jim Corkery), Revenue Law Journal (2001)
[Extract]We are all pleased to see a writer of skill on any Bench. To find...
Ten years of the Revenue Law Journal : A Diary of Tax Reform, Revenue Law Journal (2000)
Ten years ago the Revenue Law Journal was launched as a bold experiment by a...
Ten Years of the Revenue Law Journal: A Diary of Tax Reform, Bond Law Review (1999)
Ten years ago the Revenue Law Journal was launched as a bold experiment by a...
Book Review, Revenue Law Journal (1999)
[Extract]Adrian Ogley, Principles of Value Added Tax, 1998, Interfisc Publishing, <http://www.interfisc.com/>, ISBN 0-9520442-1-8, 239 pages.
...Editorial (with Jim Corkery), Revenue Law Journal (1999)
[Extract]Change is exciting. Change is challenging. We find it especially interesting to contemplate the opportunities...
The ATO, Tax and the Internet: The Emperor's New Clothes?, Revenue Law Journal (1999)
This article provides an analysis of the Australian Taxation Office's ("ATO") second report on the...
Current Books, Revenue Law Journal (1998)
[Extract] This section is designed to provide a brief overview of the content of recently...
Problem Resolution : Does the ATO Approach Really Work? , Revenue Law Journal (1996)
It is timely to examine whether the complaint handling procedures set up by the Australian...
Mooting in an undergraduate tax program , Law papers (1996)
Mooting is a common form of assessment in law schools. This paper examines the validity...
In Need of Reform? A Trans-Tasman Perspective on the Definition of "Residence" (with Clinton R. Alley), Revenue Law Journal (1995)
The definition of "residence" for individuals differs between Australia and New Zealand. This article examines...
Taxpayers’ Charter: Opportunity or Token Gesture?, Law papers (1995)
The Australian Government has proposed the introduction of a Taxpayers’ Charter of Rights. Crucial to...
The Commissioner's Powers : Democracy Fraying at the Edges?, Revenue Law Journal (1994)
This article gives a broad overview of the powers exercised by the Commissioner in admininistering...
Using structures to teach legal reasoning, Law papers (1994)
[Extract] In 1992, The American Bar Association Task Force Report on legal education and professional...