Law
Report
Election Finance Law: Public Funding, Donations and Expenditure
This paper examines three areas of election finance law. First, the public funding of election campaigns. Second, the obligation on political parties, candidates and others to disclose the source of donations and third, the regulation of election expenditure: expenditure limits and disclosure of expenditure. The eight Australian jurisdictions represent the diversity in approach to election...
Working paper
When compliance is not the solution but the problem: from changes in law to changes in attitude
Taxpayer compliance with tax law may seem to fall, by definition, into the category of cooperation with the tax system. Indeed, securing compliance with the law is the driving force behind the compliance model of enforcement (Ayres & Braithwaite, 1992) which has been adopted by the Australian Taxation Office (Tax Office) and other regulatory agencies...