New Zealand has traditionally imported capital and relied on foreigners for critical services such as insurance and international shipping, while only exporting primary products in… Read More ›

Naivety, Recalcitrance, and Compromise: A Brief History of New Zealand’s Double Taxation Agreements

At nearly 500 pages, Rick Morton’s Mean Streak provides a detailed account of the development and collapse of the robodebt scheme, which started in 2014… Read More ›

‘The Social Engineering of Shame’: Rick Morton’s Mean Streak Exposes the Populism Behind the Unlawful Robodebt Scheme

In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

Housing affordability is in the spotlight again. This is unsurprising. Since the beginning of the 21st century, house prices have increased by 165 per cent.… Read More ›

Housing Mismatch and Welfare Effects of Stamp Duty

Australia’s housing crisis is far from over, with new housing projects still years away from completion. With over 13 million spare bedrooms across the country,… Read More ›

Spare Bedrooms, Taxation and the Pension

Housing prices have soared in major cities around the world. In Australia, this is particularly true in Melbourne and Sydney, where prices jumped by 120%… Read More ›

Come One, Come All? How Housing Prices Respond to Taxes on Foreign Buyers of Residential Properties

Progressive taxes and government transfers are often seen as essential policy tools that automatically help protect households from unexpected financial hardship. When a household experiences… Read More ›

The Insurance Role of Progressive Taxes and Transfers: Are They as Effective as We Think?

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