Barriers to indigenous education and educational research reform in Australia

Across all Indigenous education sectors in Australia there continues to be extensive debate about the appropriateness of proposed assessment criteria, curriculum content, language of instruction, pedagogical approaches, research practices and institutional structures. Until relatively recently, policy initiatives targeting these issues have been developed and implemented separately and without reference to the interrelated nature of the barriers that confront Indigenous peoples in their attempts to challenge mainstream educational and research practices that potentially marginalise their individual and collective interests. Increasingly, these issues are being linked under the banner of 'Indigenous education reform', and the potential for collective Indigenous community action is being realised. The current Indigenous education reform process in Australia is concerned with reversing the trend associated with patterns of academic underachievement by Indigenous students in the nation's school systems. Concurrently, reforms in the area of Indigenous education research are concerned with achieving fundamental changes to the way Indigenous education research is initiated, constructed and practised. Mainstream institutions. Indigenous peoples and non-Indigenous peoples have different interests in the outcome of the resolution processes associated with proposals to reform Indigenous education and research practices. It is through investigation of stakeholder positioning in relation to key issues, and through reference to stakeholder interests in the outcome of negotiated resolutions, that a critical approach to analysing Indigenous education and research reform initiatives can be achieved. The three case studies contained within this portfolio represent an attempt to investigate the patterns of contestation associated with the delivery of primary school education for Aboriginal students in the Northern Territory and the problems associated with implementing reformed Indigenous education research guidelines. This research has revealed pervasive mainstream community and institutional support for assimilatory policies and a related lack of support for policies of Indigenous community 'self-determination1. This implies insufficient support within the Nation-State for Indigenous proposals for education and research reforms that legitimise the incorporation of Indigenous languages and cultural knowledge and that aim to re-position Indigenous peoples as central to the construction and delivery of education and educational research within their own communities. Common barriers to the implementation of reformed institutional structures and educational and research practices have been identified across each of the three case studies. The analysis of these common barriers points to a generalised statement about the nature of the resistance by mainstream Australians and their institutions to Indigenous community proposals for educational and research reforms. This research identifies key barriers to Indigenous Australian education and research reforms as being: Resurgent mainstream community and institutional support for assimilatory policies implies a lack of support for increasing the level of Indigenous community involvement in the construction and delivery of education and educational research; Mainstream institutional commitment to the principles of economic rationalism and the incorporation of corporate managerialist approaches reduces the potential for Indigenous community involvement in the setting of educational and research objectives; The education and social policy agendas of recent Australian governments are geared toward the achievement of national economic growth and the strengthening of Australia's position in the global economy. As a direct result, the unique cultural identities and linguistic heritages of Indigenous peoples in Australia are marginalised; Identified 'disempowenng' attitudes and practices of educators, researchers and institutional representatives continue to impact negatively upon the educational outcomes of Indigenous students; Insufficient institutional support for the development of mechanisms to ensure Indigenous community control over all aspects of the research project continues to impede the successful negotiation of research in Indigenous community contexts; The promotion of 'deficit' educational approaches for Indigenous students reinforces the marginalisation of their existing linguistic and cultural knowledge bases; The relationship between Indigenous and non-Indigenous peoples in Australia continues to be constrained by the philanthropically based 'donor-recipient' model of service delivery. The framing of Indigenous peoples as recipients of mainstream community benevolence has ongoing disempowering and negative consequences; Currently proposed national Indigenous education policies and programmes for the implementation of these polices do not adequately take into account the diversity in linguistic, political, cultural and social interests of Indigenous peoples in Australia; Widespread 'institutional racism' within mainstream educational institutions perpetuates the disadvantage experienced by Indigenous students and Indigenous community members who aim to derive benefit from education and educational research.

Tax evasion and dynamic inefficiency

I show within a two-period overlapping generations model with income tax evasion that when the penalty rate set by the government is su¢ ciently small, it is theoretically possible for the capital stock to exceed the golden-rule level on the balanced-growth path. However, such a dynamic inefficiency cannot be guaranteed when the probability of evasion detection is nil.

Re-engaging learners in schooling through applied learning reform : exploring the Victorian Certificate of Applied Learning as an 'alternative' senior schooling pathway in Australia

The Victorian Certificate of Applied Learning (VCAL) emerged in Australia to provide more relevant curriculum programs that would cater for increasing retention rates of high school students. It is also an example of the ‘new’ learning arising from contemporary debates and reforms that highlight inadequacies of the more traditional modes of learning. This book focuses on the pedagogical and sociological issues emerging from the VCAL being introduced as an ‘alternative’ learning pathway for ‘at-risk’ students within a traditional high school culture. Through the eyes of an insider- researcher, the book argues for a deeper understanding of applied learning as a ‘re-engaging’ pedagogy by studying the schooling experience of VCAL students and teachers. The book concludes that traditional modes of school teaching contribute to the social construction of ‘at-risk’ students and argues that high school pedagogy needs to be redefined as a cultural phenomenon requiring teachers to be reflexively aware of their role in bridging the gap between students’ life experiences and the curriculum.

A study of job satisfaction and tax complexity

The introduction of the Income Tax Assessment Act 1997 (Australia) was an attempt to decrease the complexity of the tax system, but the issue of complexity is still evident. Accounting practitioners are becoming overwhelmed with the amount of tax legislation and researchers have suggested that they are less satisfied in their jobs as a result. This study examines whether tax complexity affects accounting practitioners' job satisfaction. Demographic and personality factors are considered. The issues that were investigated further include practitioner perceptions of the most complex area(s) of tax law and the primary causes of a complex tax system. It was found that although tax complexity is causing job dissatisfaction, demographic factors and personality characteristics do not appear to be significant factors. Instead, the large volume of tax law was identified as having the most significant impact on complexity (resulting in widespread dissatisfaction) and income tax was regarded as the most complex area.

Geared equity investments : a case study of tax arbitrage down under

Geared Equity Investment (GEI) contracts are an over-the-counter financial derivative product offered by Macquarie Bank, Ltd. to individual investors in Australia and New Zealand as a managed-risk investment in local shares carrying significant tax shield benefits. Upon issuance, a geared equity contract has three stakeholders: (1) the investor; (2) the issuer; and (3) the national tax authority. We assess the value of these contracts to each stakeholder and their support for tax arbitrage. We find that the national tax authority provides a significant subsidy to GEI contracts via tax shield benefits. These benefits support investor tax arbitrage in certain cases and issuer tax arbitrage in all cases examined.