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Reforming State Property Taxes

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

India’s Pandemic Response – Has It Been Enough?

Well over three months into a hastily implemented lockdown, India announced and has stepped into ‘Unlock Two’ starting 1 July 2020. The evident lack of… Read More ›

Including Resales of Residential Premises in the GST Base

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Can Sharing the Joy of Tax Increase Government Revenue in PNG?

Around the world, tax compliance is a serious problem with big consequences. The case is no different in Papua New Guinea (PNG). It is an… Read More ›

Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

In the mid-1990s Martin Feldstein, economics professor at Harvard University and perhaps the most Nobel-worthy public finance economist not to receive the prize (he died… Read More ›