Human Rights



In my recent article in the eJournal of Tax Research I examine, from a black letter law viewpoint, the link drawn by human rights advocates… Read More ›

Tax and Human Rights: Much Ado About Nothing

A colleague recently asked me to review a collection of Australasian essays on the universal basic income (UBI). Showing the cross disciplinary interest in UBI,… Read More ›

Basic Welfare: Can We Stop Defending Labour?

Unexpected bills can be a challenge for any household. But for people who rely on social security payments, the unexpected news of a significant debt… Read More ›

Timing It Wrong: Benefits, Income Tests, Overpayments and Debts

Australian governments of all levels are increasingly familiar with two trends in public budgeting. Firstly, the pressure to deliver ‘more with less’ in public budgets;… Read More ›

Participatory Budgeting: The Next ‘Big Thing’ in Australian Local Government?

Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›

Australian Tax Controversies and Human Rights

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