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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 ›

Innovation in the Face of the Climate Crisis: Time to Reform Australia’s R&D Tax Incentive

If there’s one thing that most governments can agree on, it’s that innovation is a good thing. As a result, the last twenty years have… Read More ›