Tax and Transfer Policy Institute


Items published

Working paper

3 May 2018

This paper situates the Henderson Poverty Inquiry in the context of other social security reviews occurring at the time and subsequently. Insights are drawn on the influence of these inquiries by exploring their characteristics, activities and findings and by reflecting on ensuing policy change.

Working paper

1 May 2018

This paper presents an algebraic approach to estimating Effective Marginal Tax Rates (EMTRs) in New Zealand.

Working paper

11 Apr 2018

This exploratory paper draws on new data relating to payment of tax penalties for false and misleading statements. The data is subject to limitations and qualifications, as detailed in the paper. Overall, the data shows that the majority of financial penalties imposed on deliberate tax...

Working paper

28 Feb 2018

This paper briefly touches on state-based and cosmopolitan theories of international distributive justice, before considering whether we need to unpack the very concept of the country, nation-state, or government to achieve the transnational provision of public goods and redistribution between rich and poor.

Working paper

8 Feb 2018

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We...

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