Tax Expenditures



Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

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

Tax incentives, also known as tax breaks, tax exemptions, tax holidays and tax concessions, are preferential tax treatments provided to selected groups of taxpayers. This… Read More ›

Petroleum Industry Tax Incentives and Energy Policy Implications

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

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