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Should Indirect Tax Policy Ever be Concerned with Equity? – A Comment on the Policy Relevance of Atkinson-Stiglitz (1976)

The famous 1976 paper by Anthony Atkinson and Joseph Stiglitz achieves an elusive goal. It provides a policy relevant result in a general framework that… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

The Dynamics of “Zero Net Taxpayers”: A Lifecourse and Risk Perspective

This is the final part in a four-part series on the topic. The media and political debate about “zero net taxpayers” relies on these static… Read More ›

Zero Net Taxpayers: How Does Australia Compare?

This post is the third of a four-part series on the topic. The existence and the extent of “zero net taxpayers” is a reflection of… Read More ›

Negative Gearing, the Capital Gains Discount and the Stability of Housing Markets

While negative gearing is often cited as the key tax concession on rental property investments, it is in fact only attractive to the extent that… Read More ›