Socratic teaching, the law and professional identity

This paper uses critical discourse analysis of interactions between law students and their lecturer to show how ‘Socratic’ teaching is used as a powerful technique to shape student identities. Data from a moot or simulated court in taxation law is analysed to show how students position themselves and are positioned as legal professionals. The paper argues that one student’s poor performance in the moot can be interpreted as resistance to attempts to influence her to adopt an uncongenial speaking position. This example supports the view that the difficulty law students have in learning to ‘think like a lawyer’ results not from a failure of skill but from the problems they have in assuming the speaking position of a legal professional. It is suggested that educators should consider helping students come to terms with the fragmented and contradictory subject positions associated with professionalisation.

Stop taxing happiness : a new perspective on progressive taxation

The development of taxation law and policy has been driven largely by economic considerations and economic theory. Underlying this is the assumption that money is important to human well-being and is in fact the most important thing in this regard. Recent empirical studies of human well-being disprove this assumption. Money has only a limited bearing on happiness. It follows that economic arguments that have long shaped taxation law and policy should be discarded in preference for recent learning concerning what really matters to people. The results of the recent studies have significant implications for the manner in which we should raise tax. We argue that for income under approximately $20,000 the rate should be 0 to 5 per cent. For income between $20,000 to $50,000 the rate should be about 15 per cent. Incomes beyond this level should taxed at approximately 75 per cent. There is no reason to have further rate differentials.

The 1999 review of business taxation's small business reforms

This thesis considers the 1999 Review of Business Taxation's small business reforms. It is argued that policy problems arose from flaws in the Review's policy design processes and in weaknesses in the enactment processes of the federal Government. This created policy structural defects, resulting in substantial levels of community criticism.

Concise income tax

This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997.

GST legislation plus 2002 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2003 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2004

Provides a comprehensive set of GST and related legislation in easy- to-read layout, plus extensive history notes and annotations. Includes annotations to Australian GST rulings, section-by-section overviews, defined term locators and relevant overseas case precedents.