Tax Reform



The current recession is very large. Subject to the key caveat that forecasts are subject to really wide bands of uncertainty, Deloitte Access Economics estimates… Read More ›

The Outlook for the Australian Budget

Australia needs a national coronavirus taxation summit to set out a road map of reform for the tax system. A summit that can clearly and… Read More ›

Let’s Finally Reform the Tax System

The 1987 federal election campaign was defined by the TV ad featuring “whingeing Wendy”, a suburban housewife questioning John Howard from her kitchen, with devastating… Read More ›

Snap Back to What? We Need a Steady March to Reform – and a Broader Tax Base

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

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