Inequality



The Intergenerational Report reveals growing disparities in wealth between generations. As expected, calls to address intergenerational inequality have followed. But focusing on intergenerational wealth disparity… Read More ›

Death Duties Would Level Up Generational Tax-Wealth Inequalities

During the past decades, income inequality has triggered policies aiming at social inclusion in democracies worldwide. The strengthening and deepening of social security and removing… Read More ›

Does Subnational Tax Autonomy Alleviate Regional Inequality?

On the surface, India’s story of growth and its triumphs over poverty are enviable. India’s income per capita has increased fourfold in the last two… Read More ›

India’s Growth and Inequality Paradox

The economic impact of COVID-19 is both unprecedented and far-reaching. There is now little doubt that the pandemic will disproportionally hit the worse-off, hence exacerbating… Read More ›

COVID-19 and Inequality: The Urgent Need for Tax Expenditure Reform

Scott Morrison got a bit tetchy at a press conference last week when asked about the reform inspiration that Treasurer Josh Frydenberg was drawing from… Read More ›

Advance Australia Fair? To Recover From COVID, Reset Social Policy

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 ›

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

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

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 ›

The Tax System Implications of Universal Basic Income

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