The submission made by Per Capita, an Australian progressive thinktank, to the Standing Committee on Economics inquiry.

This paper examines what has happened to government revenue in the last twenty years, the state of government revenue today and how we can reform our tax system to make it more efficient and equitable.

This report argues that leaving council tax unreformed is becoming ever more unsustainable. Local authorities across the country are increasingly cash strapped, as a consequence of government cuts to their core grant funding and limits on their ability to raise funds through council tax and other sources.

This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.

This booklet aims to broaden the discussion around tax in New Zealand and covers a range of policy and theory topics.