Sustainable fiscal federalism and reform of the GST distribution system. The primary source of funds for Australian States and Territories is GST revenue distributed by the Commonwealth using an equalisation formula that has proved to be politically unsustainable and in recent times manifestly inadequate to provide the revenue needed in response to crises and natural disasters. A tipping point has been reached and reform is urgently needed. Drawing on international experience with GST distributi ....Sustainable fiscal federalism and reform of the GST distribution system. The primary source of funds for Australian States and Territories is GST revenue distributed by the Commonwealth using an equalisation formula that has proved to be politically unsustainable and in recent times manifestly inadequate to provide the revenue needed in response to crises and natural disasters. A tipping point has been reached and reform is urgently needed. Drawing on international experience with GST distributions specifically and fiscal federalism more generally, the project aims to develop a reform blueprint for a sustainable and equitable fiscal federalism regime in Australia that best aligns with Australia’s current and long-term fiscal needs.Read moreRead less
Catching capital: Understanding and influencing corporate tax strategy. This project aims to analyse the factors which influence the tax strategies of large multi-national corporations, and explain variations in behaviour between firms and industry sectors. Identifying reforms that exert the greatest influence over corporate behaviour will enable reforms which refine and improve the efficacy of international tax regimes. The expected outcomes will provide an evidence base for policy makers to ev ....Catching capital: Understanding and influencing corporate tax strategy. This project aims to analyse the factors which influence the tax strategies of large multi-national corporations, and explain variations in behaviour between firms and industry sectors. Identifying reforms that exert the greatest influence over corporate behaviour will enable reforms which refine and improve the efficacy of international tax regimes. The expected outcomes will provide an evidence base for policy makers to evaluate and refine corporate tax reform initiatives.Read moreRead less
Challenges, Possibilities and Future Directions: A National Assessment of Australia's Children's Courts. Children's Courts occupy a unique position in the child welfare and juvenile justice systems in responding to often marginalized delinquent youth and vulnerable children and families. Philosophical and structural shifts in Australia and overseas suggest community and legal system responses are often ineffective and contribute to longer-term problems, creating social challenges for governments ....Challenges, Possibilities and Future Directions: A National Assessment of Australia's Children's Courts. Children's Courts occupy a unique position in the child welfare and juvenile justice systems in responding to often marginalized delinquent youth and vulnerable children and families. Philosophical and structural shifts in Australia and overseas suggest community and legal system responses are often ineffective and contribute to longer-term problems, creating social challenges for governments and communities alike. This national study will examine how key stakeholders, including, significantly, judicial officers, view the Children's Court's contemporary responses and challenges, their preferred alternatives responses and the viability of suggested reforms, thus offering a unique contribution to informing legal and social policy change.Read moreRead less
Improving the diagnosticity of eyewitness memory choices. Eyewitness identification error is common and costly. This project aims to improve the quality of information provided by eyewitnesses, and the ability of police officers and triers of fact (e.g., juries, judges) to evaluate this information. Laboratory investigations will determine how best to test memory and confidence to achieve this aim. A new class of cognitive models will provide a unified account of response accuracy, response time ....Improving the diagnosticity of eyewitness memory choices. Eyewitness identification error is common and costly. This project aims to improve the quality of information provided by eyewitnesses, and the ability of police officers and triers of fact (e.g., juries, judges) to evaluate this information. Laboratory investigations will determine how best to test memory and confidence to achieve this aim. A new class of cognitive models will provide a unified account of response accuracy, response time, and confidence, suitable for application to computerized testing scenarios. The models and testing methods validated in the laboratory will be refined for application in eyewitness memory settings, facilitating better evaluation of identification evidence, and potentially reducing wrongful convictions.Read moreRead less