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Justice Edmonds' Contributions to Extra-Judicial Writing and Tax Reform

Chloe Burnett

出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=BXb6zgEACAAJ&hl=&source=gbs_api

註釋

Justice Edmonds' judicial output was large, but it did not prevent him from presenting several extra-judicial speeches and papers every year. These represent an impressive body of work: both scholarly and practical. In these writings, Edmonds J analyses the Australian tax system and advocates for tax reform. A number of tax proposals currently “on the table” in this election year have been consistently called for by Edmonds J. This chapter explores Edmonds J's extrajudicial contributions in the areas of the capital gains tax, negative gearing, superannuation tax concessions, inheritance tax, the goods and services tax, international taxation and statutory interpretation, as well as the process of tax reform itself.