Efficiency



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 ›

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

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

The global economy has emerged from a multi-year convalescence, but maintaining the momentum will require sustained investment growth. In fast-growing Asia, gross capital formation remained… Read More ›

Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries

Public expenditure effectiveness is hard to capture, either by using expenditure tracking exercises or through econometric analysis. The accountability of public expenditure—linking “resources to results”—has… Read More ›

Gender Budgeting as Accountability Initiative: Public Expenditure Effectiveness on Fiscal Space and Gender Equality

Japan is one of the world’s largest agro-food importing countries and provides significant support to its producers. According to the OECD Agricultural support (indicator), the… Read More ›

The Welfare Effects of a Partial Tariff Reduction under Domestic Distortion in Japan

In Budget 2017-18, the Government continues to propose its Enterprise Tax Plan, in which it argues that economic growth will be supported if we cut… Read More ›

Budget Forum 2017: The Excess Burden of Company Tax

The famous 1976 paper by Anthony Atkinson and Joseph Stiglitz achieves an elusive goal. It provides a policy relevant result in a general framework that… Read More ›

Should Indirect Tax Policy Ever be Concerned with Equity? – A Comment on the Policy Relevance of Atkinson-Stiglitz (1976)

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