Lisa Marriott

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The future of trust: new technology meets old-fashioned values

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.

Capital gains tax: Bogeyman or crucial reform?

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.

Why is tax evasion treated more gently than benefit fraud?

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.
Journal article

Advancing better tax policy: the role of wealth taxes in New Zealand

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...
Journal article

Comparisons of tax evasion and welfare fraud: how well does policy in Australia and New Zealand reflect public attitudes to these crimes?

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.