Articles

Please follow & like us :)

Evidence and Inaction: Inequality and Tax in Aotearoa New Zealand

We recently published an article, The Tax Unfairness Paradox in Aotearoa New Zealand, showing that there has never been so much empirical evidence to demonstrate… Read More ›

The Impact of Early Withdrawal on Superannuation Balance at Retirement

The COVID-19 pandemic prompted governments worldwide to implement policies to mitigate the economic consequences of lockdowns and restrictions. One such policy by the Australian Government… Read More ›

Australian Corporate Residence Rules: Blurring Lines Between Source and Residence Under the BEPS Project?

In 2020, the Board of Taxation submitted a series of recommendations to the government for reformulating the Australian corporate tax residence rules. The then Coalition… Read More ›

Code of Professional Conduct and Minister’s Power: Tax Practitioner Perspectives

As part of our research into the Independent Review of the Tax Practitioners Board (TPB) and governing legislation, we have sorted the views of tax… Read More ›

Disability, Employment and Welfare Reform: Insights From Australia and Denmark

If we want to ensure those who can work should work, particularly for the people with disability, rights to work through improved employment opportunities should… Read More ›