Publications

PUBLICATIONS

Terence and Deborah Dwyer have published or worked a large variety of economic or legal projects over many years.  The attached list gives some idea of the variety of expertise available to you when you come to Dwyer Lawyers.  Some publications are available on the internet and are underlined with hyperlinks to the web address shown.  Papers written between 1980 and 1987 as a Treasury official or as an official in the Department of Prime Minister and Cabinet or as a Cabinet notetaker are, of course, unpublished.

If there is any paper you would like which you cannot find please write to us at ternce.dwyer@dwyerlawyers.com.au

List of publications

Dwyer, Terry (2012) Monopoly Pricing and Rent Seeking,  Submission 109 to Senate Select Committee on Electricity Prices, 25 October http://www.aph.gov.au/Parliamentary_Business/Committees/Senate_Committees?url=electricityprices_ctte/electricityprices/submissions.htm

Dwyer, Terry (2012) Patents: An Immoral and Inefficient Anachronism Productivity Commission, Submission 001, July 17 http://www.pc.gov.au/__data/assets/pdf_file/0009/118764/sub01-patents.pdf

Argues that patent laws should be abolished as contrary to natural liberty and as an obstacle to human progress and prosperity. They are not needed to reward invention or discovery and are actively used to suppress both.

Dwyer, Terry (2012) International Estate Planning in Offshore Investment Issue 227, 30 June http://www.offshoreinvestment.com/pages/index.asp?title=Search_Articles&searchtext=Terry%20Dwyer,%20Dwyer%20Lawyers,%20Canberra,%20Australia

Discusses how, by moving assets across borders and making wills properly, a testator may be able to move on to a better place while leaving his intended heirs without present or future tax detriments or exposure to debts.

Karl Fitzgerald and Prosper Australia (2012)  Real Estate 4Ran$om Prosper Australia, February 27

Terry was one of several economists interviewed in this documentary exploring the role of bank-financed speculation in untaxed land as a source of global economic instability.

Dwyer, Terry (2011) Wikileaks and transparency – or prying and spying Offshore Investment, Issue 213, February http://www.offshoreinvestment.com/pages/index.asp?title=Search_Articles&searchtext=Terry%20Dwyer,%20Dwyer%20Lawyers,%20Canberra,%20Australia

Contemplates how the controversy surrounding the Wikileaks disclosure of thousands of US government cables and poses the question of whether it is morally or intellectually credible for allegedly democratic OECD governments to claim a right to privacy for their communications while seeking to destroy the rights of their own citizens to privacy for their communications both at home and abroad.

Dwyer, Terry (2011) Monopoly Unleashed: Response to the Productivity Commission Draft Report on Australia’s Urban Water Sector Productivity Commission, May 17 http://www.pc.gov.au/__data/assets/pdf_file/0003/109227/subdr105.pdf

Argues that naive “user pays” full cost recovery represents a distortionary tax in excess of efficient short run marginal cost pricing and that, in addition, users have been grossly abused by being charged for costs never incurred by anyone.  Such off-Budget revenue raising by private and public monopolies through disguised and inefficient taxation does great economic damage.

Dwyer, Terry (2010) IS TAXATION IMMORAL? A talk to Christians for an Ethical Society Christians for an Ethical Society, Canberra, August 19

This talk was a survey of how a natural law approach to taxation raises fundamental questions about the nature of individual and communal property rights. Such questions are generally overlooked by positivist or utilitarian philosophies of taxation which leave them exposed with no logical basis for any concept of fundamental human rights of any kind.

Dwyer Terry (2010) Taxation Abolition in the ACT  ACT Government Treasury, Canberra, Australia, December 8

This submission argues that the ACT Government should replace inefficient taxes such as stamp duties and payroll taxes with a simple rate on unimproved land values. This would enable the ACT to compete effectively with other jurisdictions on taxes and charges, promoting employment and economic growth.

Dwyer, Terry (2010c) An Economic Parable: Meeting the Problem of External Solvency: What Can a Broke Country Do? The Logic of adjusting to Debt in Latvia Renewed, Armands Strazds, editor, Appendix A, pp 119-134 Concord Centre, Riga http://isslerhall.org/drupal/sites/default/files/Latvia_Renewed_2010.pdf

Why letting the exchange rate float or even sink is preferable to undertaking massive unrepayable borrowing in order to maintain the illusion of solvency while sinking wages and employment.

Dwyer, Terry (2010b) The Social and Economic Logic of Taxing Land Values, Not Labour or Capital: Summary of Economic Arguments for Land Value Taxation in Latvia Renewed, Armands Strazds, editor, Chapter 3 pp 54-97  Concord Centre, Riga  http://isslerhall.org/drupal/sites/default/files/Latvia_Renewed_2010.pdf

Why shifting taxes off labour and capital can help revive collapsing Euro economies

Dwyer, Terry (2010a) Submission on Taxation of Controlled Foreign Companies Commonwealth Treasury, February 26

Argues that it is legally futile as well as economically inefficient to try to tax so-called accruing income of domestic investors in overseas companies.

Dwyer, Terry (2009) Will your carbon dioxide quota drive you into solar power generation? Quadrant Online Forum, 8 August http://www.quadrant.org.au/blogs/doomed-planet/2009/08/terry-dwyer/page:printable 

Dwyer, Dr Terry (2010) ‘Purposive’ interpretation of taxing statutes – a critical comment Australian Tax Review Vol 39, No 1, February, pp 61-64, ISSN 0311-094X http://lawlib.wlu.edu/CLJC/index.aspx?mainid=776&issuedate=2010-01-29

Argues that judicial attempts to find “purpose” in interpreting tax legislation are inferior to the traditional rule that the Revenue must make good in law its claim to tax the subject (whose elected representatives are his delegates in granting monies to government).

Dwyer, Dr Terence (2009) International Tax Diplomacy Offshore Investment, No 200, October, pp 18-19 http://www.offshoreinvestment.com/pages/index.asp?title=Search_Articles&searchtext=Terry%20Dwyer,%20Dwyer%20Lawyers,%20Canberra,%20Australia

Reveals a hitherto un-noticed diplomatic demarche from the Duchy of Grand Fenwick to President Obama (translated from the Latin) which deplores the damage done, by Senator Levin, to previously amiable relations and sets out a short parable on how absurd it is to expect other countries to enforce one’s own laws where those laws are arbitrary.

Dwyer, Terry (2009) Submission on Taxation of Employee Share Schemes Commonwealth Treasury, August 26 http://archive.treasury.gov.au/documents/1573/PDF/Dwyer_Lawyers.pdf

Argues that employee share schemes and the spread of employee share ownership should not be penalized by the tax system as they offer a means of reconciling conflicts between labour and capital as well as offering a means of ensuring firm survival.

Dwyer, Terry (2009) Submission on Employee Share Plans to Senate Economics Reference Committee Parliament of the Commonwealth of Australia, July 15, 200

A critique of the Treasury’s proposed tax treatment of employee share schemes with suggestions for improvement.

Dwyer, Dr Terence  (2008b) “Land Value Taxation: Replacing Bad Taxes With One Good One”, Submission for Prosper Australia to Henry Review Panel on Australia’s Future Tax System , 13 October, Commonwealth Treasury http://taxreview.treasury.gov.au/content/submissions/pre_14_november_2008/Prosper_Australia.pdf

Argues that taxes on mobile capital and labour are economically inefficient as well as more or less avoidable and that simple land value taxation is a superior alternative which could allow Australia to become much more internationally tax competitive.

Dwyer, Terence (2008a) Australia, pp 15-16, in Offshore Business Centres: A World Survey Eight Edition, edited by Milton Grundy and Aparna Nathan, London, Sweet & Maxwell, ISBN 978 1 847 03328 4

A precis of Australia’s tax treatment of, and incentives for, international investment and business.

Dwyer, Terence (2006c) Urban Water Policy: In Need of Economics Agenda: A Journal of Policy Analysis and Reform Vol 13 No 1, pp 3-16, Australian National University ISSN 1322-1833 https://digitalcollections.anu.edu.au/bitstream/10440/888/1/Dwyer_Urban2006.pdf

http://epress.anu.edu.au/wp-content/uploads/2011/06/13-1-A-1.pdf

Dwyer, Terence (2006b) Further Submission regarding Water Trading Submission DR57 to Productivity Commission Inquiry into Rural Water Use and the Environment: The Role of Market Mechanisms 3 July http://www.pc.gov.au/__data/assets/pdf_file/0017/15461/subdr057.pdf

Dwyer, Terence (2006a)  Urban Myths in the Economics of Water Supply Submission 52 to Productivity Commission Inquiry into Rural Water Use and the Environment: The Role of Market Mechanisms 17 March http://www.pc.gov.au/__data/assets/pdf_file/0015/15423/sub052.pdf

Dwyer, Terry (2005) Morals, laws, taxes and sovereignty: Comment Offshore Investment, No 155, April, pp 2-3

This paper raised the question of common law principles versus claims there is a moral duty to pay legislated taxes and was referred to by Justice Ian Gzell of the NSW Supreme Court at http://www.lawlink.nsw.gov.au/lawlink/Supreme_Court/ll_sc.nsf/vwPrint1/SCO_gzell121006

http://www.supremecourt.lawlink.nsw.gov.au/agdbasev7wr/supremecourt/documents/pdf/gzell_2006.10.13.pdf#xml=http://PRODMWI15-0/isysquery/fc9b638f-86c8-409a-83ff-1a100c6f3728/7/hilite/

Dwyer Terry  (2005) Equal Rights, Competition and Monopoly: Henry George’s Insight into Current Debates on Regulation of Common Use Infrastructure pp 196-215 in John Laurent, editor, Henry George’s Legacy in Economic Thought, Edward Elgar, Cheltenham, England, ISBN 1 84376 885 2

Dwyer, Deborah; Dwyer, Terry and Quilty, Brian (2004) Asset Protection under Siege Law Society Journal August 2004, pp 60-61

Dwyer, Terry (2004) “The Taxation of Shared Family Incomes” Perspectives on Tax Reform (2), CIS Policy Monograph 61, Centre for Independent Studies, Sydney http://test.cis.org.au/images/stories/policy-monographs/pm-61.pdf

 Argues that income sharing is a natural reflection of economic and social reality and hence income splitting should be recognized as part of a rational income tax system“Income splitting” should be recognized and accepted in tax systems rather than frowned upon.

 Dwyer, T M, R K H Lim and Thomas Murphy (2004) Advancing the Securitisation of Australian Agriculture: Hybrid Equity Publication No. 04/055, Rural Industries Research and Development Corporation, Canberra, April, ISBN 0 642 58765 5 https://rirdc.infoservices.com.au/items/04-055

Dwyer, Terry (2003d) Pushed towards tax havens Australian Financial Review 5 November 2003, p 59

Dwyer, Terry (2003c) UNTAXING SHELTER: Submission to the Inquiry into First Home Ownership Submission 144 to Productivity Commission Inquiry into First Home Ownership, 17 October http://www.pc.gov.au/__data/assets/pdf_file/0005/57983/sub144.pdf

Argues that transaction taxes and upfront “user charges” have added to the cost of housing while landholders have been subsidized by public investment. A general land value rate offers a fairer and more efficient method of financing urban services without pushing up the cost of housing.

Dwyer, Terry and Deborah Dwyer (2003) Tax Competition, Economic Hegemony and the Future Economic Analysis and Policy Vol 33 No 2, September, pp 193-219, ISSN 0313-5926  http://www.eap-journal.com/archive/v33_i2_3.pdf

Dwyer, Terence and Deborah and Alex Erskine(2003) Is the greenback in peril?  New kid on the currency block rises as a challenger Australian Financial Review 24-25 May 2003, p 48

Dwyer, Terry (2003b) The New Fiscal Imperialism  Policy Vol 18 No 4, Summer 2002-2003, pp 12-16, ISSN 1032-6634    

http://cis.org.au/images/stories/policy-magazine/2002-summer/2002-18-4-terry-dwyer.pdf

Dwyer, Terry  (2003a) The Taxable Capacity of Australian Land and Resources Australian Tax Forum Vol 18 Number 1, pp 21-68

http://www.prosper.org.au/wp-content/uploads/2007/11/dwyer-tax-resources.pdf

T M Dwyer and D R Dwyer (2002b) Why have tort law?  Is there economic sense behind the law of negligence?  Submission No 40 to Ipp Review of the Law of Negligence, Canberra, 2 August 2002 http://revofneg.treasury.gov.au/content/subs/040DwyerPartners.pdf

T M Dwyer (2002d) Someone should pay for negligence  Australian Financial Review 25 June 2002, p 71

T M Dwyer (2002c)  Taxes drain premium pool  Australian Financial Review 29 May 2002, p 70

Dwyer, Terry (2002b) Information exchange and global economic regulation – for whose benefit? Pacific Economic Bulletin Volume 17 Number 1, 2002, pp 63-78, ISSN 0817-8038

Dwyer, Terry (2002a)  ‘Harmful’ tax competition and the future of offshore financial centres (revised) Journal of Money Laundering Control vol 5 No 4, Spring, pp 302-317, ISSN 1368-5201   http://www.emeraldinsight.com/journals.htm?articleid=1648520

Dwyer, Terry (2002) Information Exchange and Global Economic Regulation – For Whose Benefit? A talk given to the International Tax and Investment Organisation International Tax and Investment Organisation, February 6 http://www.itio.org/documents/TDwyerPaper.pdf

Argues that tax competition is beneficial rather than harmful as it forces policymakers to shift tax bases toward immobile land values – a more efficient tax base. Nor do sovereign countries have any moral or legal duty to enforce other countries’ positive laws as each country is free to make its own laws in relation to mala prohibita as opposed to mala in se.

Dwyer, Terence and Deborah Dwyer (2002a) Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition (revised) Journal of Financial Crime, vol 9 No 4, April, Cambridge, pp 330-341, ISSN 1359 0790 http://www.emeraldinsight.com/journals.htm/journals.htm?issn=1359-0790&volume=9&issue=4&articleid=1650646&show=pdf

Terence Dwyer and Deborah Dwyer (2002)Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition  in  Biswas, Rajiv (2002)  International Tax Competition: Globalisation and Fiscal Sovereignty   ISBN No: 978-0-85092-688-0 January 2002 

 https://publications.thecommonwealth.org/international-tax-competition-110-p.aspx

Dwyer, T M and Professor W P Hogan (2001) Evolution of the Australian Financial System in Dwyer and Lim (2001c), pp 14-19

Dwyer, T M and R K Lim (2001f) Comments on application by EAPL for revocation of coverage of Moomba to Sydney Pipeline System, Submission to National Competition Council, Melbourne, September

Dwyer, Terence (2001) Submission to Productivity Commission inquiry into Cost Recovery  Submission DR 141 to Productivity Commission Review of Cost Recovery by Commonwealth Agencies, 12 June http://www.pc.gov.au/__data/assets/pdf_file/0006/39489/subdr141.pdf 

This short paper noted that “cost recovery” is often a euphemism for disguised taxation and is applied in an inconsistent and illogical fashion by governments and treasuries.

Dwyer, T M and R K Lim (2001c), editors,  Efficient Equity and Credit Financing for the Rural Sector: New directions in rural and agricultural finance Rural Industries Research and Development Corporation, Canberra, August, ISBN 0 642 58339 0 https://rirdc.infoservices.com.au/downloads/01-117

Dwyer, Terry (2001c) The Taxable Capacity of Australian Land and Resources, A report for the Land Values Research Group, Melbourne, October

Dwyer, Terry (2001b) Is tax competition ever “harmful”? – The OECD dogma Offshore Investment July/August, Issue 118 pp 11-24 http://www.offshoreinvestment.com/pages/index.asp?title=Search_Articles&searchtext=Terry%20Dwyer,%20Dwyer%20Lawyers,%20Canberra,%20Australia

An analysis of the concept of “harmful tax competition” which exposes the fundamental flaws which riddle the OECD’s assault on the offshore industry and attempts to provide definitions of the terms which form the frontline of the OECD’s attack.

Dwyer, Terry (2001a) Offshore Banking in Australia: Does it have a Future?  Axiss Markets Perspective Vol 1 No 1, July, pp 39-40

Dwyer, Terence and Deborah Dwyer (2001) Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition International Capital Markets, vol 21 No 2/3, July, pp 35-44, Commonwealth Secretariat

Dwyer, T M and R K H Lim (2001c) Does Access Regulation Deter Investment? submission DR 100 to Productivity Commission Inquiry into the National Access Regime, Canberra, 12 July http://www.pc.gov.au/__data/assets/pdf_file/0007/19276/subdr100.pdf

Dwyer, T M and Lim, R K H (2001b) Infrastructure Regulation: Cost Methodologies and Processes for Rural and Regional Australia Rural Industries Research and Development Corporation, Canberra, May, ISBN 0 642 58279 3

Dwyer, T M and R K H Lim (2001a) Some observations on economic arguments advanced on behalf of infrastructure owners in relation to the Productivity Commission inquiry into access regimes Submission 53 to the Productivity Commission Inquiry into the National Access Regime Inquiry, Canberra, March http://www.pc.gov.au/__data/assets/pdf_file/0011/18794/sub053.pdf

Dwyer, Terry (2000c) Business Taxation – will it create a pre-1855 economy? ASX Perspective 4th quarter 2000 pp 20-23 ISSN 1323-5877

Dwyer, Terry (2000b)  ‘Harmful’ tax competition and the future of offshore financial centres, such as Vanuatu Pacific Economic Bulletin Volume 15 Number 1, 2000, pp 48-69  http://www.vanuatu.usp.ac.fj/sol_adobe_documents/usp%20only/vanuatu/dwyer.pdf

Dwyer, D, Dwyer, T, Ellis, G, Ward, M and Fitzpatrick, D (2000) A Compensation Claims Procedure for Papua New Guinea: Report to The Institute of National Affairs Port Moresby, Asia Pacific Press, Australian National University, ISBN 0 7315 3655 X

Dwyer, Terry (2000a) The New Business Tax Regime: How Durable? ASX Perspective 1st quarter 2000 pp 25-28 ISSN 1323-5877

Dwyer, T M and Lim, R K H (1999b) Infrastructure Pricing Provision and Access: Implications for Rural Australia Rural Industries Research and Development Corporation, RIRDC Publication No. 99/162, October 1999, Canberra, ISBN 0 642 58011 1

Dwyer, Terry (1999j) Submission re Business Tax Reform Australian Senate Finance and Public Administration References Committee Inquiry into Business Taxation, 30 October 1999, Submission No. 16

Dwyer, Terry (editor) (1999i) Resource Tax Policy in Countries of the Asia Pacific Region Asia Pacific Press, National Centre for Development Studies, Australian National University 1999, ISBN 0 7315 3609 6

Dwyer, Terry and Lim, Bob (1999a) National Competition Policy and Infrastructure Reform Autumn 1999, pp 14-16, NFF, Canberra

Dwyer, Terry (1999h) Can Australian Multinationals Remain Australian? ASX Perspective 3nd quarter 1999 pp16-18 ISSN 1323-5877

Dwyer, Terry (1999g) What does the Ralph Tax Review mean for Financial Planning? Financial Planning June 1999 pp 34-35, Financial Planning Association of Australia

Cominos, David and Dwyer, Terry (1999b) Constitutional Problems in the Goods and Services Tax Australian Tax Review vol 28, No 2, June 1999 pp 69-80 ISSN 0311-049X http://www.taxinstitute.com.au/4F625FF6-D565-5B5B-ECD1E8C9AE46C482

Cominos, David and Dwyer, Terry (1999a) Constitutional question marks over GST  Weekly Tax Bulletin Australian Tax Practice 14 June 1999 pp 586-593

Dwyer, Terry (1999f) Capital Gains Tax v. Economic Growth ASX Perspective 2nd quarter 1999 pp7-9 ISSN 1323-5877

Dwyer, Deborah and Terry (1999b) What price a lower business tax? Business Review Weekly March 1, 1999 p 31 ISSN 0727-758X Vol 21 No 7

Dwyer, Terry and Deborah (1999a) Business Tax Reform and International Competitiveness: Are we going backwards?  The Tax Specialist vol 2, No 2 February 1999 pp 114-117, Taxation Institute of Australia, Sydney, ISSN 1329-1203

Dwyer, T M (1999e) Submission to Senate Select Committee on A New Tax System 28 January 1999

Dwyer, T M and J T Larkin (1998) Submission to Review of Business Taxation 30 December 1998

Dwyer, Terry (1998d) Business Tax Reform: the essentials Investment & Taxation Bulletin September/October 1998 Prospect Media, Sydney

Dwyer, Terry (1998c) Capital Gains Tax: Can We Afford It? ASX Perspective 3rd  quarter 1998 pp 8-12 ISSN 1323-5877

Dwyer, T M (1998b) Indirect Taxes and International Competitiveness Paper presented to 27th Conference of Economists University of Sydney 27 September to 1 October 1998

Dwyer, T.M. and D.R. (1998b) Whoever wins, business loses Business Review Weekly 7 September 1998  ISSN 0727-758X Vol 20 No 34 pp 33-34

Dwyer, T.M. and D.R. (1998a) The traps for trusts and family companies Business Review Weekly August 24, 1998 Vol 20 No 32 pp 27-28 ISSN 0727-758X

Dwyer, Terry (1998a) Comment on Critical Perspectives on Tax Reform: The Financial Market Experience in Binh Tran Nam (editor) Tax Reform and the GST: An International Perspective pp 35-38 ATAX, University of NSW, Prospect Media ISBN 1 86316 136 8

Dwyer, Terry (editor) (1998) The Missing Tax Debate: Can Australia Afford Not to Compete on Tax?  Asia Pacific Press, National Centre for Development Studies, Australian National University 1998, ISBN 0 7315 2387 3

Dwyer, T M (1997d) An Internationally Competitive Australian Business Tax Policy ASX Perspective 4th quarter, October 1997 pp 4-10 ISSN 1325-5877

Dwyer, T M (1997c) Hybrid Securities and New Privatization Models ASX Perspective 2nd  Quarter, 1997 p 63 ISSN 1323-5877

Dwyer, T M (1997b) Double Taxation by the Back Door ASX Perspective 1st Quarter, 1997 pp 55-57 ISSN 1323-5877

T M Dwyer (with J T Larkin) (1997) A Tax Rebate System for Australian Exports: Towards a Level Playing Field Consultants’ Report to the Mortimer Review of Business Programmes, Department of Industry, Science and Tourism, Canberra, June 1997

T M Dwyer (1997a)  Electronic Elimination of Financial Taxes: the Future Role of the Internet and Electronic Cash  Australian Tax Forum vol 13 No 3, 1997 pp 361-400

T M Dwyer (with J T Larkin) (1996)  Living Standards in Decline?  Business Council Bulletin, No 127, February 1996, pp 6-17

T M Dwyer (with J T Larkin) (1995c)  Company taxation – getting it right  Business Council Bulletin, No 125, December 1995

T M Dwyer (1995c)  Tax revenue caught in the Net  Australian Financial Review Friday, October 6, 1995

T M Dwyer (with JT Larkin) (1995b) The Taxation of Company and Business Income Australian Tax Research Foundation Study No 25, Sydney, 1995

T M Dwyer (with JT Larkin) (1995a) Refocusing Microeconomic Reform Business Council of Australia, Melbourne 1995, ISBN 0 909865 57 4

T M Dwyer (1995b)  Taxation in the Nineties: Quo Vadis?  Business Council Bulletin No 118, April 1995

T M Dwyer (1995a)  A World Competitive Business Environment in Workplace 2010: Forces that will shape the future of work in Australia Business Council of Australia, Melbourne 1995

T M Dwyer and Deborah Dwyer (1995)  Penalty taxes on children: an ATO contribution to the International Year of the Family  Editorial Butterworths Weekly Tax Bulletin 10 January 1995

T M Dwyer and Deborah Dwyer (1994)  ATO makes capital of fees  Editorial Butterworths Weekly Tax Bulletin 13 December 1994

T M Dwyer (1994c) Taxing Charity: A Sting in the Tail?  Address to Conference convened by the Australian Association of Philanthropy on the Industry Commission Draft report on Charitable Organisations 11 November 1994

T M Dwyer (with J T Larkin) (1994b)  Company Tax and Imputation: Why not Learn from History?  Business Council Bulletin May 1994

T M Dwyer (with J T Larkin) (1994a)  A tax relief system for Australian exports: A study of the cascading of business taxes and ‘user charges’ on Australian exports and the design of a tax relief system, Business Council of Australia 1994 ISBN 0 909865 56 6

T M Dwyer (1994b),  Should Charity be Taxed?  Address to Seminar on Tax and Charity at Annual General Meeting of the Australian Association of Philanthropy 30 March 1994

T M Dwyer (1994a)  Income splitting: Where were you married? – It may make a difference!  Editorial Butterworths Weekly Tax Bulletin 29 March 1994

T M Dwyer (1993c)  The Need for Asset Protection  Paper delivered to Second National Convention of the Financial Planning Association of Australia 26 November 1993

T M Dwyer (1993b)  The Taxation of Charities and Charitable Donations  Address to Conference on Charities and the Industry Commission sponsored by the Fundraisers Institute Australia and the Queensland University of Technology 11-12 November 1993

T M Dwyer (1993a) Family Taxation, Participation Rates and Unemployment: A Report for the Taskforce on Employment Opportunities  Department of the Prime Minister and Cabinet, Canberra, 31 October 1993

T M Dwyer (with J T Larkin) (1993)  Cascading of Indirect Taxes: Problems and Policy Issues  Australian Tax Forum v 10 No 2 

T M Dwyer (with J T Larkin) (1992)  The GST Package: Getting to the Bottom Line  Australian Tax Review December 1992

T M Dwyer (1992c)  The debate on taxing food  Uniya  Summer 1992

T M Dwyer (1992b) What is not known about the Consumption Tax Package Keynote address, Forum convened by the Hon Jim Fouras MLA, Speaker, Queensland Parliament, and sponsored by the Anglican, Catholic, Lutheran and Uniting Churches, Salvation Army and Society of Friends, Brisbane, 9 October 1992

T M Dwyer and Deborah Dwyer (1992)  Limited partnerships: the Treasury versus the level playing field   Australian Venture Capital Journal October 1992

T M Dwyer and Deborah Dwyer (with Jeff Mann) (1992)  Limited partnerships: Does tax equity no longer matter?  Editorial Butterworths Weekly Tax Bulletin 25 August 1992

T M Dwyer (1992a) Consumption Tax: A Solution or New Problems?  Keynote address, Australian National University Centre for Economic Policy Research, Consumption Tax Conference 24-25 February 1992, Discussion Paper No 266

T M Dwyer and Deborah Dwyer (1992)  Everett assignments: To settle or not?  Editorial Butterworths Weekly Tax Bulletin 28 January 1992

T M Dwyer (1991d)  The CFC tax versus double tax agreements  Editorial Butterworths Weekly Tax Bulletin 5 November 1991

T M Dwyer and Deborah Dwyer (1991) Review of ACT Partnership Law: Consultative Document A.C.T. Attorney-General’s Department, Canberra, 3 October 1991

T M Dwyer (1991c) Consumption Tax: Is it necessary?  Australian Catholic Social Welfare Commission, Canberra, May 1991

T M Dwyer (1991b)  Brickbats for the ‘Yellow Brick Road’?  Editorial Butterworths Weekly Tax Bulletin 14 May 1991

T M Dwyer (1991a)  Parliament Abdicates  Australian Law News  February 1991

T M Dwyer (1990)  Foreign source income proposals: ‘To deem the impossible deem’!  Editorial Butterworths Weekly Tax Bulletin 11 December 1990

T M Dwyer (1989d)  The More Things Change – Another View of Consumption Tax Tax Matters Australian Tax Research Foundation, Sydney, December 1989

T M Dwyer (1989c)  Law Liberty and Enterprise Fourth Annual H. C. Coombs Lecture, Western Australian College of Advanced Education (chaired by Justice Robert French, now Chief Justice of the High Court of Australia), November 1989  

T M Dwyer (1989b)  Australia’s Extraordinary Tax on Overseas Companies  Offshore Investment April/May 1989

T M Dwyer (with John Logan) (1989a)  Doubts about a Consumption Tax  Policy, Winter 1989, Centre for Independent Studies, Sydney

T M Dwyer (with Jim Cox) (1988) Economic Planning Advisory Council Paper no 35 Income Support Policies, Taxation and Incentives Canberra, October, 1988

T M Dwyer (1982)  Henry George’s Thought in Relation to Modern Economics American Journal of Economics and Sociology, October 1982

T M Dwyer (1980) Doctoral dissertation A History of the Theory of Land-Value Taxation Harvard University, 1980

T M Dwyer (1977) Framework for Financial Statistics Australian Bureau of Statistics, Canberra, 1977