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Naivety, Recalcitrance, and Compromise: A Brief History of New Zealand’s Double Taxation Agreements

New Zealand has traditionally imported capital and relied on foreigners for critical services such as insurance and international shipping, while only exporting primary products in… Read More ›

‘The Social Engineering of Shame’: Rick Morton’s Mean Streak Exposes the Populism Behind the Unlawful Robodebt Scheme

At nearly 500 pages, Rick Morton’s Mean Streak provides a detailed account of the development and collapse of the robodebt scheme, which started in 2014… Read More ›

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Housing Mismatch and Welfare Effects of Stamp Duty

Housing affordability is in the spotlight again. This is unsurprising. Since the beginning of the 21st century, house prices have increased by 165 per cent.… Read More ›