This research suggests that it is not the shift towards increased use of technology that is damaging trust. Instead, it is the accompanying move away from face-to-face contact.

This public lecture explores what a capital gains tax might look like in New Zealand, and who would win and who would lose from such a reform.

Provides a commentary on the New Zealand criminal justice system's treatment of tax evasion compared with welfare fraud - in the context of reactions to Metiria Turei's admission of welfare fraud.

This article examines three taxes that have the potential to assist with addressing income inequality: estate taxes, gift taxes, and capital gains taxes. Reports on the historical background of these taxes to investigate why taxes that have the potential to act in a redistributive capacity...

This study reports on attitudes towards tax evasion and welfare fraud in Australia and New Zealand. The study challenges extant policy arrangements that allow for different outcomes where crimes result in similar harm.