Editors Update

The Journal of Australian Taxation is a peer reviewed scholarly journal publishing articles on all issues relating to taxation.

Under new editors John McLaren (Charles Darwin University) and John Passant (Australian National University) the Journal will continue its broad scope. It will embrace discussions on any aspect of taxation from any jurisdiction. The new editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal.

The 2016 edition will be published by the end of February 2017. From 2017 the Journal will be open source and available online.

CALL FOR PAPERS

The editors are now calling for submissions. There is no deadline. Submissions will be received at any time during the year and once refereed and accepted the relevant article will be published online as part of the volume for that year. Any methodology is acceptable, including but not limited to legal, economic, accounting, critical, empirical and comparative approaches.

Articles between 8,000 and 12,000 words are preferred and it is unlikely that submissions of less than 5,000 words would be accepted. They must be written in accordance with the latest edition of the Australian Guide to Legal Citation (a new edition will be available sometime in 2017)

For more information or to make a submission contact John McLaren at john.mclaren@cdu.edu.au or John Passant at john.passant@anu.edu.au

AVAILABILITY OF THE JOURNAL

There are no fees or charges associated with submitting to or publishing in this journal.

This is now an open access journal which means that all content is freely available without charge to the user or there institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose without asking prior permission from the publisher or the author.

The journal is also available in a printed format if the author requires a printed copy for accreditation purposes.


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2017 Special Edition – D’Ascenzo

ACADEMIA AS AN INFLUENCER OF TAX POLICY AND TAX ADMINISTRATION

By Michael D’Ascenzo

Michael D’Ascenzo’s article on Academia as an Influencer of Tax Policy and Tax Administration is the first article in this edition. D’Ascenzo looks at how academia can influence tax policy and administration. He rightly in our view recognises that that influence has not been as great as it might or could have been. In examining the obstacles in the way of tax academics being involved in the tax policy and tax administration debates and outcomes, Michael remains optimistic that there is real potential for closer relationships between tax academics and policy makers and administrators. This will benefit not only the academics and tax academy but policy makers and administrators, and ultimately society as well.

Abstract

This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have thought. This paper explores the hurdles and conundrums that may have limited the impact of tax researchers on tax policy and administration. The paper nevertheless is optimistic about the potential for a closer engagement of tax researchers with tax policy advisers and the tax administration, and for corresponding benefits in the impact of that engagement. In terms of methodology, this paper is enhanced by the Delphi-type interviews on the topic with a number of relevant stakeholders.

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VOLUME 19, ISSUE 1 – BARRETT

WHY THE AUSTRALASIAN TRADITION OF LABOUR DEFENCE IS A BARRIER TO A UNIVERSAL BASIC INCOME

By Jonathan Barrett

The principle of work protection or labour defence has traditionally informed welfare policy in Australasia. By promoting full employment and ensuring employees earn a living wage, government could foster economic security for the unionised workingman and his family. Nordic-style social insurance schemes, which were designed to shelter citizens from market uncertainties, were, in the main, unnecessary. In this patriarchal set up, protected and adequately paid workers could support their families, but could also afford to pay income tax and thereby contribute to the support of superannuated workers. Despite the dominance of neoliberalism, vestiges of labour defence, which privileges the status of employment over a broader conception of inclusive citizenship, continue to inform welfare. Responses to global mega trends, including technologically induced job retrenchment, may require a change in cultural attitudes to work and welfare. This article, which has a specific jurisdictional focus on New Zealand but has wider relevance, argues the tradition of labour defence presents a barrier to inclusive, citizenship-based welfare. In particular, cultural attitudes may militate against a universal basic income, which many believe will become a necessity in the face of potential mass retrenchment caused by robotics.

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VOLUME 19, ISSUE 1 – STERN

DIGITAL CURRENCY:
MAY BE A ‘BIT PLAYER’ NOW, BUT IN THE LONGER TERM A ‘GAME CHANGER’ FOR TAX

By Steven Stern

The Prime Minister of Australia, the Hon Malcolm Turnbull MP, has announced that the tax system is one of the key levers the government has to promote economic activity, and that tax is at the centre of the whole productivity agenda. This article draws attention to the major ramifications of technological developments in the monetary field for the capacity of governments to control the economic agenda, including tax. is the definition of ‘money’ is changing, and it might not be prudent for governments and their advisers to assume that levers to control the composition of tax which existed in the twentieth century will continue to be available in the coming decades of the twenty first century.

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