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Reform Needed to Stamp Out Use of Children as “Taxpayer” of Convenience

One does not have to look at the annual Taxation Statistics to know that many young people are being used as the central element of… Read More ›

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 ›