Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

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?

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