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Mothers Have Little to Show for Extra Days of Work Under New Tax Changes

The federal government’s new Child Care Subsidy (CCS) starts from July 2, 2018. The government has also announced personal income tax cuts. But these policies… Read More ›

Gender Budgeting as Accountability Initiative: Public Expenditure Effectiveness on Fiscal Space and Gender Equality

Public expenditure effectiveness is hard to capture, either by using expenditure tracking exercises or through econometric analysis. The accountability of public expenditure—linking “resources to results”—has… Read More ›

Long-Term Changes in Income Inequality in New Zealand

The subject of inequality is currently receiving more attention from researchers and the media than it has for many years. Paradoxically, the huge increase in… Read More ›

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

Is Australia’s Tax and Welfare System Too Progressive?

Critics say that high earners are paying too much tax. What does the evidence say? At the centre of this year’s federal budget and Labor’s… Read More ›