Law academic’s PhD chosen for Oxford University Press publication
The Australasian Tax Teachers’ Association last week announced that the PhD thesis selected for publication by the Oxford University Press for 2017, is that of UOW law lecturer Dr Caroline Dick. Caroline’s thesis - Sumptuary Law by any other name: manifestations of sumptuary regulation in Australia, 1901-1927 – takes a much broader view of ‘taxation’ than might otherwise be understood and raises important issues about the history and social and economic impact of taxation in Australia.
Caroline sought to ‘unpick the past rhetoric of masculinist tariff policy and to repopulate the previously narrow narrative of taxation history by [re]placing women, albeit as victims, within its discourse’. Her thesis provides a contemporaneous account of the taxing policies of the post Federation period and highlights the strong symbiotic relationship between taxation and protectionism. It suggests that the imposition of taxation during the period she studied in post Federation Australia until the beginning of the Great Depression, was not just about raising revenue and that it is obvious that projects such as the taxing of public amusements were also undoubtedly clad with the impulse for moral regulation.
This highly competitive and prestigious selection is overseen by the Association’s Doctoral Series Editorial Board. The selected publication was announced at the conference dinner held of the Association, held this year at the Victoria University of Wellington (New Zealand).