JAT Volume 21 Issue 2 Article 1 – Scobie and Love

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THE TREATY AND THE TAX WORKING GROUP: TIKANGA OR TOKENISTIC GESTURES?

Abstract

This paper engages with the Māori perspectives in the Tax Working Group Future of Tax report. It is argued that a Māori worldview can contribute to a more equitable and sustainable tax system, and that engaging with Māori people and worldviews beyond tokenistic and obligatory gestures has the potential to alter/disrupt prevailing systems of public policy in subtle yet commanding ways. Two frameworks informed by Māori knowledge within the report are introduced and evaluated for their ability to inform and enhance policy development. One aspect of these frameworks is explored in detail and it is argued that while this can provide a profound shift in thinking, rights must be acknowledged and addressed to avoid tokenism. We conclude that achievement of genuine government–Māori partnership in policy development requires clear strategies that communicate to the public why Māori engagement in developing tax policy is not only an obligation on the government of New Zealand under the Treaty of Waitangi, but will result in positive outcomes for all New Zealanders.

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JAT Volume 21 Issue 1 Article 4 – Bayliss

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UNIVERSAL BASIC INCOME: THE POTENTIAL IMPACT ON THE AUSTRALIAN TAX SYSTEM

Abstract

Due to changes in the labour force and the effects of growing income inequality, sustenance payment policies such as Universal Basic Income (UBI) are increasingly being looked to as possible solutions. Typically, tax law concerns the extraction of money from individuals to fund government spending, however the idea of a UBI provides a different way of conceptualising the transfer system. This paper examines if UBI legislation would be valid under the Australian Constitution and the potential impacts it may have on Australian tax law.

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JAT Volume 21 Issue 1 Article 3 – Freudenberg and Mortimore

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THE FIRM: RE-THINKING TUTORIALS TO PROVIDE GREATER AUTHENTICITY FOR FUTURE TAX PROFESSIONALS

Abstract
Professional identity and business awareness are seen as key generic skills that graduates need in their professional careers. However, a number of studies demonstrate that such skills are lacking in graduates, with students not always appreciating their importance. Creating curriculum and learning opportunities for such skill development can be challenging in an already crowded curriculum. This article reports a simulated work integrated learning scenario – The Firm – which was integrated into tax tutorials. The findings of the outcomes of the firm case study are reported, including observations about the advantages and disadvantages of the approach. It is argued that with a re-think of tax tutorials, it is possible to provide a learning environment with greater authenticity that can assist to enhance the students’ professional identity, as well as their technical knowledge; although it is not without its challenges. It is with such enhancement, that students will be better placed to commence their careers as tax advisors.

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