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Are Tax Credits an Option to Support Political Party Funding in Aotearoa New Zealand?

In 2022, we published a report examining alternative models of political party funding in Aotearoa New Zealand. As part of this work, we explored alternatives… Read More ›

Volatile Mining Royalties and State Government Budget Decisions

Royalty revenues from mining are an important source of revenue for many Australian state (and territory) governments. Our paper addresses the question: in what proportions… Read More ›

Why the French Are Rebelling and Australians Aren’t

On 1 July, the age of eligibility for the Age Pension in Australia increased from 66.5 years to 67 years, completing a series of increases… Read More ›

Why the French Are Rebelling and Australians Aren’t: Part 2

The redistributive effects of welfare states are usually assessed by considering their impact on the income distribution or the level of income poverty within a… Read More ›

Are Australian BEPS Countermeasures Effective?

Multinational enterprises (MNEs) are known to artificially shift their profits from high-tax jurisdictions to low-tax jurisdictions (including tax havens) to reduce their corporate income taxes,… Read More ›