The scope of local government in New Zealand and its sources of revenue (mainly property taxes) are much more constrained than in most other high-income countries. This paper compares New Zealand with other high-income countries in the distribution of functions across central and local government, and in the sources of funding for local government.

The Australian Government budget sets out the economic and fiscal outlook for Australia and includes expenditure and revenue estimates for the current financial year, the budget year and three forward financial years.

Tax is the price we pay to live in a civilised society. This paper explores the lessons Australia could learn from Nordic countries, such as Norway, in providing leadership for revenue raising options in Australia.

The Government has used its 2018 federal budget to announce new revenue from a crackdown on illegal tobacco. But Liberal Democrats senator David Leyonhjelm says the measure will “never raise anything like $3.3 billion”, forecast in the first year, claimin

From 1 January 2019, the Victorian Government will replace the current wagering and betting tax structures with a point of consumption wagering and betting tax (POCT). The POCT will apply at a rate of 8 per cent of the net wagering revenue derived from all wagering and betting activity by customers located in Victoria. This...