Tax Revenue



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?

To what extent do taxes influence foreign direct investment (FDI) in developing countries? In most of the developing world, tax incentives are employed to attract… Read More ›

Tax Incentives and Foreign Direct Investment in Developing Countries

So worried is the government about the meagre income it is getting from gas during the middle of Australia’s biggest gas export boom that it… Read More ›

In the Midst of an LNG Export Boom, Why Are We Getting so Little for Our Gas?

Classic “pork barrel” theory, as originally developed by Weingast et al (1981), argues that larger legislatures lead to increased spending, especially on capital, and the… Read More ›

Local Legislature Size Effects in Indonesia: Pork Barrel or Too Many Cooks in the Kitchen?

The principle of subsidiarity, when applied to taxation, suggests that the incidence of taxation should be at the level where they are most salient, and… Read More ›

How Do Vertical Fiscal Transfers Affect the Revenue-Raising Abilities of Local Governments in Rural India?

In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

While the phrase “lower taxes” was repeated half a dozen times in Treasurer Josh Frydenberg’s 2019 Budget Speech, the gold medal for most repeated phrase… Read More ›

[Budget Forum 2019] “All Without Increasing Taxes”? A Closer Look at Treasurer Frydenberg’s Refrain Repeated Eight Times in His Budget Speech

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

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