This is a special edition of the Journal of Australian Taxation coming out of the 8th Queensland Tax Research Symposium. It contains or will contain a number of the contributions made to that Symposium. We hope this will become a regular annual publication coming out of the Symposium.
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.
Because this is a journal that publishes online, we will add further articles to this special edition as they work their way through the publication process.
ACADEMIA AS AN INFLUENCER OF TAX POLICY AND TAX ADMINISTRATION By Michael D’Ascenzo
TAX LITERACY OF AUSTRALIA SMALL BUSINESS By Brett Freudenberg, Toni Chardon, Mark Brimble and Melissa Belle Isle
TAXING POVERTY IN NEW ZEALAND By Lisa Marriott