Designing funding policies to serve all the local and regional councils in New Zealand is challenging. This article looks at some of the issues that arise, and some principles for addressing funding arrangements and for considering whether current local government funding arrangements are suited to the requirements of local governments throughout New Zealand. The need...

Sovereign Funds (SFs) are often the largest single asset owner and investor in the Pacific Islands, and the income stream from these funds can also be a large part of fiscal revenues.

This paper argues that an estate tax would make a useful contribution to the government’s tax armoury. The aging of the population means that the tax base is likely to be expanding well into the future. In addition the estate duty is useful because it is levied at a time when the one who accumulated...

A well- designed GST reform package could support economic growth, make the tax and transfer system more progressive and give governments more budgetary options, according to this report. Summary Extending the goods and services tax to cover many of the categories currently exempt could raise $17 billion a year, while increasing the rate to 15...

Australia’s International Business Survey 2015 (AIBS 2015) is the second in a series of studies of Australia's international business activity. Commissioned by the Export Council of Australia (ECA) with the support of Austrade and EFIC (Export Finance and Insurance Corporation), AIBS 2015 was conducted by the University of Sydney between October and December 2014.