- Peter Carey The Tax Inspector (1993 Vintage International Edition) 1991 at 124.
- Carey Peter interview with the author New York 13 March 2000 and email to author, 19 April 2003.
- West Robin ‘Economic Man and Literary Woman’ in Narrative, Authority and Law U Mich Press 1993 p 251 at 254.
- Cover Robert ‘Nomos and Narrative’ (1983) 97 Harvard Law Review 4 at 33. This landmark piece concerns US constitutional law and judicial interpretation. While many of Cover's examples concern religious communities (for example, the Amish people), the notion of stories or myths has much broader significance in legal interpretation.
- Jones Carolyn C ‘Mapping Tax Narratives’ (1998) 73 Tulane Law Review 653 at 653 and 658 respectively.
- As above at 659.
- Grbich Judith ‘The Form of the Tax Reform Story: Marshall, Ordinary Meanings and the City Men’ (1996) 6 Griffith Law Review 40; ‘Writing Histories of Revenue Law: The New Productivity Research’ (1993) 11(1) Law in Context 57; ‘The Tax Unit Debate Revisited: Notes on the Critical Resources of a Feminist Revenue Law Scholarship’ (1990–1991) 4 Canadian Journal of Women and the Law 512.
- Grbich Judith ‘The Form of the Tax Reform Story: Marshall, Ordinary Meanings and the City Men’ (1996) 6 Griffith Law Review 40.
- As above.
- Cover above note 4 at 33 and see discussion from 8 to 10. There is another myth that is exposed by The Tax Inspector, and this is the myth that families are safe. The revelation of generations of father-son sexual abuse in the Catchprice family, and of the possible effects of such abuse, was too much for many readers in 1991. Now child sex abuse is all over the papers, something that we are all talking about. Feminists have of course talked about such things for many years. Although it seems hard to put such an issue to one side, I want to talk about the other stories about Australians in The Tax Inspector.
- Taxation Review Committee Full Report AGPS Canberra (31 January 1975) (the Asprey Report) at 32. The paragraph continues: ‘They would agree, on the other hand, that part at least of the extra rewards given by the market to those who work especially hard or have rare abilities should certainly stay with them.’
- Harding Ann ‘Equity Issues’ in Abelson Peter (ed) The Tax Reform Debate Allen & Unwin Sydney 1998 p 71.
- Evans MDR and Kelley Jonathan ‘Equal Opportunities or Equal Outcomes?’ in Australian Economy and Society 2001: Education, Work and Welfare The Federation Press Sydney 2002 p 209 at 213.
- As above at 210: ‘equal outcomes' was defined as 'everyone gets the same income and standard of living, regardless of their abilities or how hard they work’.
- University of Queensland Press Brisbane 2000.
- This stance has been described as ‘resistance’ in psychological terms: Braithwaite Valerie and Braithwaite John ‘An Evolving Compliance Model for Tax Enforcement’ in Shover Neal and Wright John Paul (eds) Crimes of Privilege: Readings in White-Collar Crime Oxford University Press New York 2001 p 406 at 410.
- Young Claire ‘Taxing Times for Women: Feminism Confronts Tax Policy’ in Krever Rick (ed) Tax Conversations Kluwer Law 1997 p 261.
- West above note 3 at 255, 257. West contrasts ‘literary woman’ with ‘economic man’ who knows himself thoroughly but is incapable of empathy.
- Waldby Catherine ‘Feminism and Method’ in Caine Barbara and Pringle Rosemary (eds) Transitions: New Australian Feminisms St Martins Press New York 1995 p 15 at 18. Waldby discusses two feminist philosophers who use pregnancy to subvert philosophy: Young Iris Marion ‘Pregnant embodiment’ in Justice and the Politics of Difference Princeton University Press 1990, and Gallop Jane Thinking Through the Body Columbia University Press New York 1988.
- As above.
- Carey above note 1 at 23 and 27.
- Carey above note 1 at 23.
- Faber London 1988.
- Hassell Anthony J Dancing on Hot Macadam: Peter Carey's Fiction (3rd ed) University of Queensland Press Brisbane 1998 at 3.
- Australian Treasury Draft White Paper on Reform of the Australian Tax System (1985) para 1.1 (the Draft White Paper).
- As above at para 1.2 p 14.
- Horizontal equity is essentially derived from vertical equity, although it also plays a key role in our understanding of fairness: why does she pay less tax than I do, when we seem in other respects to be materially the same? Kornhauser explains that the ‘equity theory’ of taxation dominant in the 1950s and 1960s did prioritise equity, but in contrast to my emphasis, prized horizontal equity over all other goals: Kornhauser Marjorie E ‘The Rhetoric of the AntiProgressive Income Tax Movement: A Typical Male Reaction’ (1987) 86 Michigan Law Review 465 at 480.
- Based on income and expenditure data from 1996–97: Harding Ann and Warren Neil Who Pays the Tax Burden in Australia? Estimates for 1996–97 NATSEM Discussion Paper No 39 (February 1999). A regressive tax takes proportionately more from low income than high income taxpayers; for example, the GST, even with the basic food exemption, is regressive because low income people spend all of their income, while high income people save some income (or buy investments) and are not taxed by the GST on their savings.
- Asprey Report above note 11 Ch 4.
- Review of Business Taxation A Strong Foundation: Establishing Objectives, Principles and Processes AGPS Canberra 1998 para 6.7.
- As above at Box 6.1.
- Above note 30 at para 6.13.
- Murphy Liam and Nagel Thomas The Myth of Ownership: Tax and Justice Oxford University Press New York 2002 p 9.
- Young above note 17 at 272.
- Many feminist tax theorists have done this work: see for example Young above note 17; Apps Patricia ‘Taxation of Families: Individual Taxation versus Income Splitting’ in Head JG and Krever Rick (eds) Tax Units and Tax Rate Scale Conference Series No 16 Australian Tax Research Foundation 1996 p 81, ‘A Tax-Mix Change: Effects on Income Distribution, Labour Supply and Saving Behaviour’ in Head John G and Krever Rick (eds) Taxation Towards 2000 Australian Tax Research Foundation Sydney 1997; Kornhauser Marjorie E ‘Love, Money, and the IRS: Family, Income-Sharing, and the Joint Income Tax Return’ (1993) 45 Hastings Law Journal 63; Philipps Lisa ‘Tax Policy and the Gendered Distribution of Wealth’ in Bakker Isabella (ed) Rethinking Restructuring: Gendered Change in Canada University of Toronto Press Toronto 1997 p 141.
- See Harding Ann and Warren Neil above note 28; Piggot John ‘Analysing Tax Reform, Australian-Style’ in Abelson Peter (ed) The Tax Reform Debate Allen & Unwin Sydney 1998 p 32; Bradford David Untangling the Income Tax Harvard University Press Cambridge Massachusetts 1986.
- Waldby above note 19 at 19.
- As above.
- Editorial The Australian 10 December 2002 p10.
- ‘The Working Rich’ The Weekend Australian 7–8 December 2002 p 8.
- Wayne Swan MP transcript of doorstop interview 10 November 2002.
- Asprey Report above note 11 at 23.
- Kornhauser above note 27 at 501.
- Murphy and Nagel above note 33 at 8.
- As above at 9.
- Kornhauser above note 27 at 499, citing as an example Nozick's extreme argument against taxation on the basis of invincible property rights: Nozick Robert Anarchy, State, and Utopia Basic Books New York 1974.
- Grbich Judith ‘The Taxpayer's Body: Genealogies of Exertion’ (1996) in Cheah Pheng, Fraser David and Grbich Judith Thinking Through the Body of the Law Allen & Unwin Sydney 1996 p 136.
- Income Tax Assessment Act 1997 (Cth) s 6–5; see Parsons Ross Income Taxation in Australia LBC 1985 p 86, now available in PDF form from <http://purl.library.usyd.edu.au>.
- Grbich above note 47 at 141.
- Grbich above note 47 at 142.
- West above note 3 at 252. For discussion of the feminist critique of ‘economic man’ see Ann Mari May ‘The Feminist Challenge to Economics’ (2002) 45(6) Challenge 45.
- Grbich above note 43 at 141 and 142.
- Carey above note 1 at 31.
- Young above note 19 at 165.
- Young above note 19 at 163.
- Carey above note 1 at 216.
- Manning Ian ‘Policies: Past and Present’ in Fincher Ruth and Nieuwenhuysen John (eds) Australian Poverty Then and Now Melbourne University Press Melbourne 1998 p 10 at 11.
- Saunders Peter ‘Setting the Poverty Agenda: the Origins and Impact of the Henderson Report’ in Fincher Ruth and Nieuwenhuysen John as above p 52.
- Commission of Inquiry into Poverty Poverty in Australia Full Report AGPS Canberra 1975, Prof RF Henderson (Chairman) (the Henderson Report).
- Manning above note 57 at 12.
- King Anthony ‘Income Poverty Since the Early 1970s’ in Fincher Ruth and Nieuwenhuysen John above note 57 p 71 at 100.
- Harding Ann Lloyd Rachel and Greenwell Harry Financial Disadvantage in Australia 1990 to 2000 The Smith Family and NATSEM 2001 at 4.
- Harding Ann and Greenwell Harry Trends in Income and Expenditure Inequality in the 1980s and 1990s NATSEM Discussion Paper no 57 (June 2002).
- Smith Julie P Taxing Popularity: The Story of Taxation in Australia Federalism Research Centre Australian National University 1993 at 81.
- Certain forms of tax avoidance such as income splitting using trusts had been allowed since the earliest days when they were instituted by pastoralists, but these were not visible to the population at large: Deputy FCT v Purcell (1921) 29 CLR 464.
- The ‘average production worker’ in Australia earned $38,763 in 1998, according to OECD Taxing Wages 1998–1999 OECD Paris 1999 at 186.
- Carey above note 1 at 195.
- Carey above note 1 at 32.
- For discussion of concepts and definitions of poverty and the poverty line see Fincher Ruth and Nieuwenhuysen John above note 57; Robson Peter and Kjonstad Asbjorn (eds) Poverty & the Law Hart Publishing Oxford 2001; Dixon John and Macarov David (eds) Poverty: A Persistent Global Reality Routledge 1998.
- Carey above note 1 at 77.
- Carey above note 1 at 93.
- McCarthy Terry and Wicks John ‘Greed, Poverty and Compassion: Where to Australia?’ Presentation to the ALP Round-table on Poverty Canberra 18 October 2002 at 2; referring to National Social Justice Committee St Vincent de Paul Society Two Australias: Addressing Inequality and Poverty St Vincent de Paul Society May 2001.
- Carey above note 1 at 139.
- Carey above note 1 at 191.
- Carey above note 1 at 239.
- Carey above note 1 at 217.
- Carey above note 1 at 195.
- Carey above note 1 at 241–2.
- Carey above note 1 at 78.
- Evans MDR and Kelley Jonathan ‘Changing Attitudes Towards Income Inequality in East and West’ in Australian Economy and Society 2001: Education, Work and Welfare Federation Press 2002 p 215 at 217 and 219. In 1987, Australians thought that elite occupations such as chairman of a large national corporation or cabinet minister should earn on average only 2.8 times the wage of a skilled factory worker, in contrast to Americans who thought 4 times factory pay was okay. In 1993, the acceptable pay for a chairman grew to 3.8 times the pay of a skilled factory worker, suggesting that Australian tolerance for income inequality may be increasing.
- Grbich Yuri, Bradbrook Adrian, Pose Kevin Revenue Law Cases and Materials Butterworths 1990 p 849.
- Forsyth NHM ‘Tax Avoidance and the Responsibility of the Professional Legal Advisor’ (1981)55 Australian Law Journal 582 at 583.
- They do express concern about unduly high tax rates and tax burdens as potentially leading to evasion, but have very little else to say about it: as observed by Wallschutskv lan G The Effects of Tax Reform on Tax Evasion Australian Tax Research Foundation Research Study No 8 1988 at 14–15.
- Freiberg Arie ‘Ripples from the Bottom of the Harbour: Some Social Ramifications of Tax Fraud’ (1988) 12 Criminal Law Journal 136 at 158.
- Forsyth above note 82.
- Asprey Report above note 11 at para 11.1.
- Grbich Bradbrook Pose above note 81 at 843.
- Asprey Report above note 11 at para 11.1.
- Carey above note 1 at 67–68.
- Carey above note 1 at 170.
- Carey above note 1 at 187.
- Carey above note 1 at 123. These names refer to cases concerning schemes for tax avoidance: Curran v FCT (1974) 131 CLR 409; Slutzkin v FCT (1977) 140 CLR 314. In the latter case, one text suggests, the High Court ‘opened the door to an unprecedented wave of avoidance and evasion by endorsing an audacious dividend stripping scheme’: Cooper Graeme, Krever Rick, Vann Richard Income Taxation Commentary and Materials Law Book Company Sydney 1989 p 51.
- Leibler Mark ‘Should the Law Institute of Victoria take a public stand against artificial and contrived tax avoidance schemes? A Debate’ (1980) 54 Law Institute Journal 560.
- Cooper Krever Vann above note at 1111; prosecutions of advisors include Maher (1986) 21 A Crim R 316; Cornelius v Briggs (1988) 43 A Crim R 49.
- Senate Economics References Committee Inquiry into Mass Marketed Tax Effective Schemes and Investor Protection Interim Report (June 2001) at 18 (the Senate Inquiry). The case of Howland-Rose v FCT 2002 ATC 4200 disallowed deductions in the Budplan scheme on general and anti-avoidance grounds.
- Submission to the Senate Inquiry, as above at 3.
- Cooper Graeme, Krever Rick, Vann Richard Income Taxation Commentary and Materials (4th ed) ATP Thomson Sydney 2002 p 774.
- Considerable work is being done at present on these issues by the Centre for Tax System Integrity at the Research School of Social Sciences Australian National University. See Taylor Natalie Understanding Taxpayer Attitudes Through Taxpayer Identities Centre for Tax System Integrity Working Paper No 14 (July 2001); Braithwaite Valerie The Community Hopes, Fears and Actions Survey: Goals and Measures Centre for Tax System Integrity Working Paper No 2 (March 2001). The project aims ‘to obtain a snapshot of the beliefs, attitudes, values and motivations held by Australian citizens in relation to the [ATO], the tax system, Australian democracy, and fellow taxpayers’.
- Senate Economics References Committee Inquiry into Mass Marketed Tax Effective Schemes and Investor Protection Final Report Parliament of the Commonwealth of Australia (February 2002) at 20 para 2.16–2.19. The Committee received 900 submissions, many like this.
- Senate Economics References Committee Inquiry into Mass Marketed Tax Effective Schemes and Investor Protection Final Report—Minority Report of Senator Murphy, Parliament of the Commonwealth of Australia (February 2002) at 65 and following pages.
- above note 2.
- Carey above note 1 at 235–236.
- ‘Aust Commonwealth DPP moves to appeal Petroulias decision’ AAP Newsfeed 26 March 2003.
- Carey above note 1 at 69.
- Waldby above note 19 at 26. I am paraphrasing Waldby's analysis of Iris Marion Young above note 19: ‘Young makes pregnancy speak philosophically and philosophy speak in a bodily mode, so that dialogue becomes possible between the two.’
- As above.
- Carey above note 1 at 51.
- Carey above note 1 at 75–6.
- Carey above note 1 at 170.
- Carey above note 1 at 250–251.
- Carey above note 1 at 242.
- Simons Henry Personal Income Taxation 1938 at 18–19.
- Longstaff Simon ‘Deepening the social divide for a few dollars more’ The Australian 18 April 2001 p 11.
- Carey above note 2.
- Fargo, Ethan and Joel Coen 1994.
- Hassell above note 24 at 5.
- Thanks to Jenni Millbank of Sydney Law School, University of Sydney for this insight.
- Cover above note 4 at 7.
- Grbich above note 47 at 141.
- West above note 3 at 258.
Australian Feminist Law Journal
Volume 18, 2003 - Issue 1