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dc.contributor.authorO'Keefe, Patricia
dc.contributor.authorSmith, Bernadette
dc.contributor.authorShimeld, Sonia
dc.contributor.authorMinas, John
dc.date.accessioned2018-10-10T02:38:05Z
dc.date.available2018-10-10T02:38:05Z
dc.date.issued2015
dc.identifier.issn0812-695X
dc.identifier.urihttp://hdl.handle.net/10072/173615
dc.description.abstractThis article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses". The discussion paper was released by Treasury in May 2013 in relation to the $2,000 cap for education expense deductions. The introduction of the proposed reform was subsequently deferred and then abandoned by succeeding governments, but not before an unprecedented campaign was launched by a collective alliance of taxpayers and their representative organisations. This study uses regulation theories to frame the examination of the public response to the discussion paper and the explicit issues raised by interest groups in their formal submissions. More specifically, the research question considers: how do the Australian public participate in the tax consultation process? We also consider the appropriateness of the questions included in the discussion paper and the consultation process more broadly Findings indicate support for private interest theory and also highlight a lack of transparency and feedback in this Treasury consultation.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherTax Institute of Australia
dc.publisher.urihttps://www.taxinstitute.com.au/tiausttaxforum/the-abandoned-education-cap-policy-public-participation-in-tax-reform-consultation
dc.relation.ispartofpagefrom3
dc.relation.ispartofpageto35
dc.relation.ispartofissue1
dc.relation.ispartofjournalAustralian Tax Forum
dc.relation.ispartofvolume30
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchPolicy and Administration
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1605
dc.subject.fieldofresearchcode1801
dc.titleThe abandoned education cap policy: public participation in tax reform consultation
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© The Author(s) 2015. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s).
gro.hasfulltextFull Text
gro.griffith.authorMinas, John W.


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