Tax Reform



New Zealand is a signatory to the Paris Agreement and the United Nations Sustainable Development Goals (SDGs). In its first Voluntary National Review, the Government… Read More ›

The Tax Working Group and the Circular Economy: Context and Challenges

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 ›

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

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

There is a growing interest in quantifying the degree in which fiscal policy instruments, such as government spending or changes in our tax structure, shape… Read More ›

A Closer Look at the Employment Effects of Fiscal Policy Shocks: What Have Minorities Got to Do With It?

Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically, the head company of the… Read More ›

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

As the engines of economic growth slow in Australia, there is a need for innovative policy changes to both raise economic growth but also to… Read More ›

Good Policy Needs Good Data. So Why Is It Locked Up?

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

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