Tax Revenue



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

The fundamental role of government is to secure the welfare and safety of its people. The COVID-19 crisis coming so soon after the summer’s extraordinary… Read More ›

The Government’s Fiscal Tool Kit for COVID-19

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?

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