This research aims to understand how New Zealanders think about fairness in order to help policy advisors provide more informed advice on the equity implications of policy choices. It also considers to what extent New Zealander’s perceptions of fairness are grounded in reality and how perceptions of fairness vary across group markers including gender, age...

This paper argues one reason more immigrants are not arriving and staying is the international tax regime was not designed to reward global success. The the authors argue Foreign Investment Fund (FIF) rules impose a tax burden and reform of the FIF rules is required and urgent. They recommend that the government aim to develop...

In this report, the authors assess the degree to which Budget 2024 is consistent with New Zealand’s climate change commitments. This is an exploratory approach, which was first used in 2023 to measure the impacts of Budget 2023 spending, including tax expenditure and any major regulatory changes.

The report estimates the gross costs of harms attributable to the consumption of alcohol, including harms to the drinker and others, to the extent that recent local evidence supports confidence in causal attribution and takes a conservative approach. Evidence used in calculations of cost estimates is restricted to the last ten years and the New...

This paper analyses anonymised National Certificate of Educational Achievement (NCEA) data linked to later employment for the recent cohort of primary teachers to better understand what might be driving secondary students’ falling performance in maths and science. The results show that one in four new primary teachers failed NCEA Level 1 maths, and more than...