Published on 01 Oct 09
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper is concerned with the ranking of academic tax journals. The project started as a response to the former federal government’s Research Quality Framework (RQF). The RQF has now been replaced by the Excellence in Research for Australia (ERA) initiative which, in many ways, is not unlike the RQF. As part of the ERA initiative, the Australian Research Council (ARC), the Australian Business Deans Council (ABDC) and the Council of Australian Law Deans (CALD) all have released their lists of journal rankings. These lists include tax journals. The ranking of tax journals by the ARC and the ABDC are broadly similar. The ARC’s and the ABDC’s ranking of tax journals are controversial and are not supported by Australian tax academics. There are omissions and inconsistencies. Most importantly, their ranking methodologies appear to be ad hoc, so it is virtually impossible to assess their validity. Most of the ranking problems seem to arise from the facts that tax research is multidisciplinary and tax issues tend to be country-specific. Thus, treating tax as a sub-discipline of accounting, finance or law and ranking tax journals with accounting, finance and law journals will invariably produce unsatisfactory and inconsistent results.
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Kalmen Datt FTIA is a Senior Lecturer at ATAX with extensive experience as a barrister having appeared in courts at all levels in South Africa
and New Zealand. He is admitted as a legal practitioner in NSW. He has hands-on experience in tax having worked for the New Zealand Inland
Revenue authorities as a solicitor and team leader in their Technical Legal Support Group where he inter alia had sole responsibility for advice to one of the Anti Avoidance teams as well as advising on all other tax issues. He lectures in Principles of Australian Tax, GST, CGT, Tax Administration, Tax Litigation and the New Zealand component of Asia Pacific Tax Regimes and was the recipient of a UNSW Learning and Teaching Award in 2005 Current at September 2008
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