The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Fiscal Constitutionalism in Hong Kong

One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›

Do Businesses Run by Charities Have a Competitive Advantage?

The combination of death and taxes generally does not make for popular public policy. Taxing bequests (through estate or inheritance taxes) is widely viewed as… Read More ›

Death and Taxes: Is Public Antipathy Towards Inheritance Tax Softening?

Would you and your mates cancel a celebration if the price of your usual drink went up while the prices of other alcoholic beverages remained… Read More ›

Australia’s Current Alcohol Tax System Impedes Public Health Policy

If there’s one thing that most governments can agree on, it’s that innovation is a good thing. As a result, the last twenty years have… Read More ›

Innovation in the Face of the Climate Crisis: Time to Reform Australia’s R&D Tax Incentive

Large projected fiscal burdens due to rapid population ageing are driving governments around the world to evaluate their existing economic policies. A key reform area… Read More ›

Homeownership and Wealth: The Role of Tax and Pension Policies

The widespread closure of schools and day care centers during the COVID-19 pandemic has highlighted the extent to which mothers still provide the bulk of… Read More ›

Gender-Neutral Parental Leave: Enforcing or Disrupting Gender Norms?

Sin taxes are taxes placed on goods deemed socially undesirable. By raising its price, the expectation is that affected individuals will consume less. Sin taxes… Read More ›

Getting Sugar Back? Soda Taxes Beyond Sodas

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