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The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity?

There has been much debate in New Zealand concerning the need for a separate and comprehensive capital gains tax (CGT) – a debate that was… Read More ›

Māori Perspectives in the New Zealand Tax Working Group Report: Tikanga or Tokenistic Gestures?

Our study sought to engage with the Māori perspectives in the Tax Working Group Future of Tax report and surrounding documentation. We agree with the… Read More ›

How NZ Tax Working Group Recommendations Differs From Previous Reviews? The Influence of the Living Standards Framework and Māori Principles

The final report of New Zealand’s most recent Tax Working Group was released in February 2019. The recommendations were dominated by two proposals: to introduce… Read More ›

When It Comes to Sick Leave, We’re Not Much Better Prepared for Coronavirus Than the US

The problem now and going forward is making sure that sick workers stay home. That means not forcing employees to choose between penury and working… Read More ›

Tax Incentives and Foreign Direct Investment in Developing Countries

To what extent do taxes influence foreign direct investment (FDI) in developing countries? In most of the developing world, tax incentives are employed to attract… Read More ›