974 resultados para TAX REFORM


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Over the past decade, homicide law reform surrounding the partial defences to murder has animated debate among criminological scholars and legal stakeholders in Australia and the United Kingdom. In response to these debates, criminal jurisdictions have conducted reviews of the partial defences to murder and implemented reforms targeted at reducing gender bias in the law which has played out through the operation of the partial defence of provocation. This research examines the different approaches taken to addressing the problem posed by provocation in Victoria, New South Wales and England. In doing so, it explores questions around the need for reform to the law of homicide, the effects of these reforms in practice, and the influential role of sentencing in questions surrounding homicide law reform. Throughout the analysis key frameworks of criminological thought in relation to feminist engagements with the law, the conceptualisation of denial and the influence of law and order politics upon the development of criminal justice policy are applied. By drawing on 81 in-depth interviews conducted with legal stakeholders across the three jurisdictions under study, and an analysis of relevant case law, this research concludes that reforms implemented to counter gender bias in the operation of homicide law have produced mixed results in practice, particularly in connection to the law’s response to three key categories of person in the courtroom: the jealous man, the female victim of homicide, and the battered woman.

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We re-examine the tax-spending nexus using a panel of 50 US state–local government units between 1963 and 1997. We find that, unlike tax revenues, expenditures adjust to revert back to a long-term equilibrium relationship. The evidence on the short-term dynamics is also consistent with the tax-and-spend hypothesis. One implication of this finding is that the size of the government at the state–local level is not determined by expenditure demand, but rather by resource supply. This is consistent with the fact that many US state and local governments operate under constitutional or legislative limitations that seek to constrain deficits.

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The pressures for health system reform have reached a critical stage over the past ten years as our understanding of the determinants of health has increased and deepened. Far from being conjecture and theory, the evidence for a broad range of determinants of health, from the biological and medical through to a broad range of economic and social determinants, has mounted.

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With all the discussion around about health care reform in Australia we are missing a fundamental issue about health and illness. They are not the same! There is a disconnect between the rhetoric of reform, the apparent political support for prevention and health promotion, and the realities of decisions being taken and understanding of the underlying assumptions of health determinants.Preventing ill health and promoting health have been seen as the point of departure for good health care, at least rhetorically, ever since the Alma Ata Declaration (1978) and the Ottawa Charter (1986). Australia along with other member states of the WHO is signatories to both and they have underpinned official health policy with a rhetorical flourish in many a document since.

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Jim Hyde suggests that the research on building the capacity of communities and the accumulation of social capital shows that how we organize our health systems - in both micro and macro contexts - is important. He argues that collaboration, flexibility and community participation must become central in health structures.

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Australians have long worried about whether Indonesia is ‘special’ or ‘normal’. Instead, we need to deal with Indonesia as it really is—a country experiencing simultaneously the challenges of political reform, economic development and a shifting regional security environment. The country’s political future is less certain than we would hope: after SBY’s term of government ends, the choice of a successor will be critical in determining the future of reform. We can’t rule out that Indonesia might slide back to old ways of doing business—democratisation is a fraught process.
As the Indonesian economy grows, so too do the prospects for Indonesia to establish its natural position as the leader of Southeast Asia. As the world is re-examining Indonesia, so too Indonesia is looking afresh at the world—more interested in external issues than it was a decade ago. The Southeast Asian subregion increasingly finds itself at the centre of a more strongly interconnected Indo-Pacific region—so Indonesia’s strategic importance is going up.
It’s important for Australia to build a better strategic relationship with Indonesia. The two are complementary partners. Australia should be proactive in exploring new opportunities for cooperation with a reform minded Indonesia—it’s in our interests to draw Indonesia into a more important strategic role in regional security.
Professor Damien Kingsbury, the author of this Strategy, is the Director, Centre for Citizenship, Development and Human Rights, Faculty of Arts and Education, Deakin University, Melbourne.

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This article considers the implications for tax administration if a Human Rights Act is introduced into Australia.