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The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

Fiscal Constitutionalism in Hong Kong

The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Do Businesses Run by Charities Have a Competitive Advantage?

One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›

Death and Taxes: Is Public Antipathy Towards Inheritance Tax Softening?

The combination of death and taxes generally does not make for popular public policy. Taxing bequests (through estate or inheritance taxes) is widely viewed as… Read More ›

Australia’s Current Alcohol Tax System Impedes Public Health Policy

Would you and your mates cancel a celebration if the price of your usual drink went up while the prices of other alcoholic beverages remained… Read More ›