Justin Dabner

James Cook University - Cairns Campus

Associate Professor of Law

Cairns, Queensland 4870

Australia

SCHOLARLY PAPERS

58

DOWNLOADS
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Top 31,785

in Total Papers Downloads

1,449

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (58)

1.

Tax Law and Technology in Australia

Number of pages: 10 Posted: 12 Oct 2018 Last Revised: 15 Feb 2019
Justin Dabner
James Cook University - Cairns Campus
Downloads 147 (202,165)

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technology, artificial intelligence, tax administration, tax practice

2.

Multiculturalism and Legal Plurality in Australia

Number of pages: 28 Posted: 11 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 65 (348,453)

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multiculturalism, legal plurality, Australian culture, customary law, shariah

3.

Observations of a Western Educator in Japan: A Clash of Cultures Rather than a Culture of Clashes

Number of pages: 12 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 55 (378,615)

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4.

Lessons for Tax Administrators for the Introduction of the OECD's 'Enhanced Relationship' Model: The Australasian Experience

Number of pages: 25 Posted: 24 Dec 2015
Justin Dabner and Mark Burton
James Cook University - Cairns Campus and University of Melbourne - Law SchoolUniversity of Canberra - Law School
Downloads 54 (381,822)

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Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?

Number of pages: 41 Posted: 27 Jan 2016
Justin Dabner
James Cook University - Cairns Campus
Downloads 33 (472,872)

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Human rights, taxation, Europe, Australia

Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?

Number of pages: 41 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 21 (542,975)

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Human rights, taxation, Europe, Australia

Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?

Australian Tax Forum, Vol. 31(2), 2016
Number of pages: 44 Posted: 05 Jul 2016
Justin Dabner
James Cook University - Cairns Campus
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Tax Consolidation Regimes: Australia and Japan Compared

Number of pages: 13 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 28 (499,449)

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Tax Consolidation Regimes: Australia and Japan Compared

Number of pages: 13 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 22 (536,496)

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7.

The 'Enhanced Relationship' Model Collides with Reality – The Determinants of the Relationship between Tax Administrators and Tax Intermediaries

The Law and Society Association Annual Conference, pp. 1-17, 2012
Number of pages: 17 Posted: 10 Dec 2015
Justin Dabner and Mark Burton
James Cook University - Cairns Campus and University of Melbourne - Law SchoolUniversity of Canberra - Law School
Downloads 47 (405,463)

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8.

Changing Times – Changing Taxes – Changing Ethical Perspectives: Defining the Limits of the Ethical Obligations of Australian Tax Practitioners

Number of pages: 12 Posted: 10 Dec 2015
Justin Dabner and Mark Burton
James Cook University - Cairns Campus and University of Melbourne - Law SchoolUniversity of Canberra - Law School
Downloads 46 (409,032)

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9.

Islamic Finance in Australia: Interest or Not Interest, that is the Question?

Number of pages: 22 Posted: 11 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 45 (412,689)

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The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners

Number of pages: 23 Posted: 24 Dec 2015
Mark Burton and Justin Dabner
University of Melbourne - Law SchoolUniversity of Canberra - Law School and James Cook University - Cairns Campus
Downloads 32 (477,830)

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The Limits of the Responsive Regulation Model: What Really Defines the Relationship between the IRD and Tax Practitioners

New Zealand Journal of Taxation Law and Policy, 2009
Number of pages: 19 Posted: 10 Dec 2015
Mark Burton and Justin Dabner
University of Melbourne - Law SchoolUniversity of Canberra - Law School and James Cook University - Cairns Campus
Downloads 13 (596,449)

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11.

Federal Budget 2016-17 Tax Changes (AKA Tax White Paper)

Number of pages: 35 Posted: 18 May 2016
Justin Dabner
James Cook University - Cairns Campus
Downloads 44 (416,421)

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Australia, tax, Federal Budget 2016/17

12.

The Partnership Model of the Relationship between Tax Administrators and Tax Practitioners: Drivers, Challenges and Prospects

Number of pages: 20 Posted: 24 Dec 2015
Mark Burton and Justin Dabner
University of Melbourne - Law SchoolUniversity of Canberra - Law School and James Cook University - Cairns Campus
Downloads 42 (424,038)

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13.

Lessons for Tax Administrators in Adopting the OECD's 'Enhanced Relationship' Model – Australia's and New Zealand's Experiences

Number of pages: 37 Posted: 24 Dec 2015
Justin Dabner and Mark Burton
James Cook University - Cairns Campus and University of Melbourne - Law SchoolUniversity of Canberra - Law School
Downloads 35 (452,654)

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14.

The Japanese Consumption Tax Experience: Lessons for Australia?

(2002) 5(2) Journal of Australian Taxation
Number of pages: 22 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 35 (452,654)

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15.

The Taxation of Investment Funds in Australia

Number of pages: 25 Posted: 11 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 31 (470,683)

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16.

The Legacy of the OECD's Harmful Tax Practices Initiative: Implications for Australia and Vanuatu

Number of pages: 28 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 29 (480,477)

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17.

The Spin of a Coin - In Search of a Workable GAAR

Journal of Australian Taxation, 2000
Number of pages: 31 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 29 (480,477)

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18.

Draft Working Paper: Australia's Greatest Moral Challenge?

Number of pages: 17 Posted: 28 Jan 2016
Justin Dabner
James Cook University - Cairns Campus
Downloads 28 (485,756)

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Australia, climate change, emissions trading scheme

19.

Partners or Combatants: A Comment on the Australian Tax Office's View of its Relationship with the Tax Advising Profession

Number of pages: 22 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 28 (485,756)

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20.

Fiscal Responses to Climate Change – Australia's ETS, ERF and the Californian ETS Compared

Number of pages: 27 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 28 (485,756)

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Climate change, emissions trading schemes, Australia, California, emissions reduction fund

21.

GAARs in Australia and South Africa: Mutual Lessons

Journal of the Australasian Tax Teachers Association, Vol. 7, No. 2, 2012
Number of pages: 24 Posted: 10 Dec 2015
Teresa Calvert and Justin Dabner
Monash Business School and James Cook University - Cairns Campus
Downloads 27 (491,043)

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22.

Locational Considerations in Attracting Multinational Corporate Regional Headquarters: The Relevance and Role of Tax Law and Tax Incentives

Asia-Pacific Journal of Taxation, 8 (2). pp. 68-78, 2004
Number of pages: 12 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 24 (507,667)

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Responding to Globalisation. Are Imputation Systems Up to the Challenge?

Number of pages: 22 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 16 (575,798)

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Responding to Globalisation: Are Imputation Systems Up to the Challenge?

Responding to Globalisation: Are Imputation Systems Up to the Challenge?
Number of pages: 22 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 8 (632,048)

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24.

Fiscal Responses to Climate Change in Australia: A Comparison with California

Number of pages: 36 Posted: 28 Apr 2016
Justin Dabner
James Cook University - Cairns Campus
Downloads 23 (513,347)

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25.

Government Tax Changes and the Henry Proposals – The Good, the Bad and the Ugly for SMEs

Number of pages: 6 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 23 (513,347)

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26.

Weaving the Ethical Tapestry in These Changing Times – Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners

University of New South Wales Law Journal, Vol. 33, No. 3, 2010
Number of pages: 31 Posted: 10 Dec 2015
Justin Dabner and Mark Burton
James Cook University - Cairns Campus and University of Melbourne - Law SchoolUniversity of Canberra - Law School
Downloads 22 (519,261)

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27.

The Australian Carbon Pricing Experience: Are There Any Lessons for Japan?

Number of pages: 26 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 22 (519,261)

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28.

The Australian Tax Office/Tax Profession Partnership: Lessons from a Pilot Interview Program

Number of pages: 22 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 20 (530,975)

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29.

In Search of a Purpose to Our Tax Laws

(2003) 6(1) Journal of Australian Taxation
Number of pages: 34 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 20 (530,975)

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30.

Undertaking Empirical Tax Research: A Personal Experience

Inaugural Queensland Tax Teachers' Symposium, July 2010
Number of pages: 11 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 20 (530,975)

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31.

Three Ways to Skin a Cat: Fiscal Responses to Climate Change: Australia, California and Tokyo Compared

Number of pages: 42 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 20 (530,975)

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Climate change, emissions trading schemes, Australia, California, Tokyo, emissions reduction fund

32.

Eliminating Income Tax Barriers to Inbound Islamic Investment into Australia

Number of pages: 36 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 19 (536,927)
Citation 2

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33.

Linking the Tokyo Emissions Trading Scheme

Number of pages: 30 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 19 (536,927)

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Climate change, emissions trading schemes, linkage, Tokyo

34.

Pass Through Taxation of Collective Investment Funds – A Misguided Exception?

The Tax Institute, April 2002
Number of pages: 19 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 18 (542,928)

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35.

Japan's New Direction on Climate Change

East-Asia Forum, July 2013
Number of pages: 2 Posted: 24 Dec 2015
Satoshi Kurokawa and Justin Dabner
Waseda University and James Cook University - Cairns Campus
Downloads 16 (554,750)
Citation 1

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Japan, Bilateral credit mechanism, climate change

36.

Interest Deductibility – Brown's Case

Tax Specialist, Vol. 3, No. 2, October 1999
Number of pages: 21 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 15 (560,846)

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37.

A Comparison of the Australian and Japanese Corporations Tax Reorganisation Rules

Kansai University Review of Law and Politics, 24. pp. 15-26, 2003
Number of pages: 12 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 14 (567,143)

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38.

Justice Graham Hill and Part IVA

Number of pages: 12 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 14 (567,143)

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39.

Tax Simplification – An Accident Looking for a Place to Happen?

Number of pages: 17 Posted: 25 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 13 (573,364)

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40.

A Comparison of the Australian and Tokyo Emissions Trading Schemes

Number of pages: 25 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 13 (573,364)
Citation 2

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Climate change, emissions trading schemes, Australia, Tokyo

41.

Australia's Greatest Moral Challenge?

Number of pages: 17 Posted: 24 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 13 (573,364)

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Australia, climate change, emissions trading scheme

42.

To Join the International Tax Cartel or Not? How Should Asia Respond to the OECD's Harmful Tax Regimes Project?

New Zealand Journal of Taxation Law and Policy, 11 (3). pp. 299-313, 2005
Number of pages: 19 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 13 (573,364)

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43.

'You're Gunna Get Wacked!' The Political Economy of the Australian Carbon and Mining Tax Reforms

Number of pages: 25 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 13 (573,364)

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44.

The Rehabilitation of the European Union’s Emissions Trading Scheme: Should Australia Go There Again?

Number of pages: 21 Posted: 10 Oct 2019
Justin Dabner
James Cook University - Cairns Campus
Downloads 10 (592,716)

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Australia, European Union, Emissions trading scheme, Emissions Reduction Fund

45.

Islamic Finance: Australia Reacts Belatedly. And Impetuously?

Number of pages: 21 Posted: 11 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 10 (592,716)

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46.

The Practical Operation of Japan’s Joint Crediting Mechanism

Environmental and Planning Law Journal, Forthcoming
Number of pages: 18 Posted: 24 Aug 2019
Justin Dabner
James Cook University - Cairns Campus
Downloads 9 (599,110)

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Climate change, Paris Agreement, Clean development mechanism, Joint crediting mechanism, Emissions reduction fund

47.

Japan’s Income Tax System – Lessons for Australia

Revenue Law Journal: Vol. 11: Iss. 1, Article 6, 2001
Number of pages: 33 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 8 (605,784)

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An Old Methodology in a New World: A Comment on Our Current System of Judicial Decision Making in Tax Cases

Journal of the Australasian Tax Teachers Association, Volume 2, Number 1, 2006
Number of pages: 19 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 5 (653,782)

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An Old Methodology in a New World: A Comment on Our Current System of Judicial Decision Making in Tax Cases

Journal of the Australasian Tax Teachers Association, Vol. 2, No. 1, 2006
Number of pages: 19 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 3 (670,139)

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49.

The Commissioner of Taxation v. Montgomery an Opportunity Lost

(1999) 2(6) Journal of Australian Taxation
Number of pages: 7 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 7 (612,282)

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50.

There Are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?

Revenue Law Journal: Vol. 15: Iss. 1, Article 3, 2005
Number of pages: 11 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 7 (612,282)

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51.

Trials and Tribulations in Teaching Tax Law – Tax It’s Much More Than Numbers!

2011 Australasian Tax Teachers Conference
Number of pages: 10 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 6 (618,845)

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52.

Healthy Eco-Systems: The ATO and the Practitioner – Developing a Working Model, (Presentation Slides)

Taxation Institute of Australia, 2008 North Queensland Convention: Tax Safari, Cairns, 16 May 2008
Number of pages: 8 Posted: 30 Nov 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 6 (618,845)

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Australian Tax Office, tax practitioners

53.

Federal Budget 2018–19 SME Tax Update: Tax Cuts for All

Number of pages: 18 Posted: 15 Oct 2018
Justin Dabner
James Cook University - Cairns Campus
Downloads 5 (625,669)

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Tax Law, Australian Federal Budget 2018, SMEs

54.

Lease Incentives and the Gain Theory of Income

(1998) 1(2) Journal of Australian Taxation
Number of pages: 25 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 5 (625,669)

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55.

Interest Deductibility Post Business Cessation - The Commissioner Rules

Number of pages: 7 Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus
Downloads 5 (625,669)

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56.

A Japanese Style Joint Crediting Mechanism for Australia?

Environmental and Planning Law Journal, Forthcoming
Number of pages: 19 Posted: 24 Aug 2019
Justin Dabner
James Cook University - Cairns Campus
Downloads 1 (661,832)

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Climate Change, Paris Agreement, Clean Development Mechanism, Joint Crediting Mechanism, Emissions Reduction Fund, Safeguard Mechanism

57.

GAARs in Australia and South Africa: Mutual Lessons

Journal of the Australasian Tax Teachers Association, Vol. 7, No. 1 (2012)
Posted: 23 Aug 2017
Teresa Pidduck and Justin Dabner
University of Pretoria and James Cook University - Cairns Campus

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tax, avoidance, GAAR

58.

The Rise and Fall of the Japanese Economy: The Influence of Taxation Policy

Posted: 10 Dec 2015
Justin Dabner
James Cook University - Cairns Campus

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Other Papers (1)

Total Downloads: 1
1.

What Now for Australia’s Climate Change Policy? Learning from the UK Climate Change Levy

Austaxpolicy: Tax and Transfer Policy Blog, 2019
Number of pages: 5 Posted: 24 Aug 2019
Justin Dabner
James Cook University - Cairns Campus
Downloads 1

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Climate Change, Australia, United Kingdom, Climate Change Levy