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On the Meaning of ‘Tax’

Classifying transactions as taxes can be problematic, particularly given the uncertainty surrounding the legal meaning of ‘tax’. While it is reasonably easy to identify a… Read More ›

Politics of Taxation in the Roman Empire

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

How Are the Entities Specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations

On 22 August 2018, Treasury sought submissions on donations to charities reforms that included the requirement for non-government organisations with donee deductible status to register… Read More ›

Failing to See the Wood for the Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation

Australia’s forests and woodlands provide us with clean air and water; they are home to more than half of our terrestrial biodiversity and they are… Read More ›

US Tax Law Contributes to #MeToo

The use of the #MeToo hashtag recently hit the 19 million mark on Twitter. The movement underlying the hashtag has swept through many workplaces all… Read More ›