Tax Special Interest Group

The Tax Special Interest Group (SIG) is tasked with developing a supportive and productive environment for tax academics and practitioners in Australia and New Zealand who are engaged in or wish to engage in tax research and/or teaching. The Tax SIG will aim to encourage research and education in tax and foster relationships with industry to improve and contemporise academic contributions.

• to provide a forum for members to express and discuss current educational and professional issues in tax. This will be achieved via keynote presentations and panel sessions involving leading tax academics and practitioners at the annual SIG meeting.

• to provide an opportunity for members to present research papers on emerging issues or methodologies in tax. This will be achieved via research presentations at the annual SIG meeting or an online series.

• to provide an opportunity for members to present research proposals and/or work-in-progress to garner feedback from a supportive and learned group of researchers. This will be achieved via workshops at the annual SIG or throughout the year.

• to provide an opportunity for early career members to present their research. This will be achieved via a targeted call for papers for the annual SIG meeting or an online series.

• To provide an opportunity for members to establish networks, find collaborators and seek mentors from within the Tax SIG. This will be achieved by organising social events following the annual SIG meeting.

• to disseminate information from stakeholders to Tax SIG members. This will be achieved via a periodic newsletter to members.

The Tax SIG will meet annually immediately prior to the AFAANZ annual conference, with additional ad hoc workshops and presentations scheduled throughout the year as needed or required.

Members of the Tax SIG comprise higher degree students, academics and practitioners with an interest in any area of taxation, for example: tax policy, tax compliance and morale, taxation of individuals, taxation of entities, international tax, capital gains tax (CGT), goods and services tax (GST), taxation of superannuation and indirect taxes etc.

Tax Special Interest Group & Australian Tax Review Journal

CALL FOR PAPERS

‘Tax on the Homefront: Australia’s Evolving Tax Regime’

For research papers presented at the inaugural Tax Special Interest Group (SIG) at the Accounting and Finance Association of Australian and New Zealand (AFAANZ) conference in July 2023.

Special Issue Editor: Dr Bronwyn McCredie (General Editor: Professor Kerrie Sadiq)

Brief

The focus of tax policy in recent years has been one of a global approach with jurisdictions debating significant changes to international tax rules affecting multinational companies. While Australia is a significant contributor to the work of the OECD, it arguably also maintains its status as a leader of tax policy through domestic policy initiatives. Most recently, the ‘Multinational Tax Integrity Package – improved tax transparency’ proposed in the 2022-23 budget, seeks to impose public country by country reporting on significant global entities and was applauded worldwide by transparency advocates as a call to action for other jurisdictions (FACT coalition, 2022). Similarly, other introduced and proposed legislation focuses on changes to interest limitation rules (thin capitalisation), digital currency, deductions for intangibles, off-market share buybacks, electric car discounts, deductible gift recipients, and compliance to enhance tax system integrity through the Tax Practitioners Board.

The 2023 AFAANZ Tax SIG, followed by a special issue of Australian Tax Review, an ‘A’ ranked journal on the ABDC list, comprising papers from the SIGs inaugural meeting, aims to showcase these improvements.  Papers should focus on Australian tax law in operation, rather than in theory, to provide timely and practical information for stakeholders on these policy developments. Qualitative and quantitative empirical research, including but not limited to archival analysis, case studies, surveys, experiments, and simulations are welcome.

Submission Details

This call for papers involves the submission of a working paper to the AFAANZ Tax SIG by Sunday the 14th of May 2023. Submissions need to follow Australian Tax Review formatting guidelines and should indicate whether the authors wish their paper to be considered for the special issue. Authors should also be a member of the AFAANZ Tax SIG (details on obtaining membership are attached).

Please send working papers to Bronwyn McCredie at: bronwyn.mccredie@qut.edu.au.

Authors will be notified of their acceptance to present at the AFAANZ Tax SIG by Sunday the 28th of May 2023. Please note the AFAANZ Tax SIG is currently scheduled for Sunday the 2nd of July 2023 from 9am to 1pm at the Star on the Gold Coast.

Based on the submitted papers and presentations at the AFAANZ Tax SIG, the special issue editor, along with the general editor, will invite selected authors to proceed with a full submission. Authors will be notified of this outcome by Sunday the 9th of July 2023.

Full submissions of completed papers are due by Monday 23 October 2023 and will undergo a formal review process. Papers will be initially assessed for suitability and compliance with the style guide (link below) and then sent out for peer review.

(https://legal.thomsonreuters.com.au/support/pdf/authorsupport/Australian-Tax-Review-Thomson-Reuters.pdf.),

The approximate timeline is:

• December 2024: Papers returned to authors with revise and re-submission instructions from peer reviewer(s),
• February 2024: Re-submission after addressing peer review(s),
• February 2024: Final decision of the special issue editors,
• March 2024: Papers submitted to Thomson Reuters production editor.

The special issue will be published as Issue 2, 2024.

NOTE:

All participants are invited to submit their papers to be considered for inclusion in the special issue. However, based on the number of papers presented and space restrictions for the special issue (50,000-60,000 words), it is likely that not all papers will be accepted for publication in the journal. Papers will be subject to a double-blind peer review.

Completed papers should be a maximum 10,000 words in length (excluding footnotes) and comply with the style guide for the journal. Please note that the journal generally follows the Australian Guide to Legal Citation (attached to this email).

Early submissions and communications with the guest editor are encouraged.

For further information please contact Bronwyn McCredie: bronwyn.mccredie@qut.edu.au.

All the best,

Dr Bronwyn McCredie and Prof. Kerrie Sadiq

MEMBERSHIP

To become a member of the Tax SIG you will first need to become a member of AFAANZ, The fee for AFAANZ membership is AU$115.50 including GST for applicants residing in Australia and AU$105 for applicants residing outside Australia. Note that membership is based on a calendar year.

The fee for the Tax SIG is AU$22 including GST for applicants residing in Australia and AU$20 for applicants residing outside Australia. Click on the purchase button to gain access to this SIG. You may also "Join this Group" further below to be keep up to date with the latest news and events.