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The Need for Better Scrutiny of Government Spending

There are many reasons why voters have increasingly lost trust and belief in our politicians and political processes – particularly how they seem to work… Read More ›

The Tax System Implications of Universal Basic Income

Universal Basic Income (UBI) and other guaranteed income schemes are shaping as the welfare policies of the future. While there is no single rationale for… Read More ›

In the Midst of an LNG Export Boom, Why Are We Getting so Little for Our Gas?

So worried is the government about the meagre income it is getting from gas during the middle of Australia’s biggest gas export boom that it… Read More ›

Policy Choices and Automation: How Benefits Systems Can Create Unjust Debts

Unexpected bills can be a challenge for any household, but particularly for low-income families relying on social security payments. When the unexpected bill is a… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›