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Building Burdens into the Transfer System: A Closer Look at the Cashless Debit Card

When designing social security policies and programs which deliver government payments to individual claimants, governments have a choice as to whether they make eligibility for… Read More ›

The Unequal Burden of Australian Pension Reform

Many governments are raising the eligibility age for retirement benefits in response to population ageing. These policies have been shown to reduce government spending and… Read More ›

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 ›