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Tax reform

Alternative labels
Design and administration of taxation
Subject Hierarchy
Broader terms
Taxation
Current term
Tax reform
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Report

The ever-growing gap


This report argues that failing to address the status quo will drive the racial wealth divide for centuries to come.
Report

Taming the monster: reforming personal income tax


Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. Increasing the thresholds for some or all marginal tax rates to match past growth in average earnings would alleviate the effects of bracket creep. While...
Journal article

Biodiversity offsets in New Zealand: addressing the risks and maximising the benefits

Biodiversity offsets are proliferating globally, and are commonly offered or required in a development context to address residual impacts on biodiversity. Regulatory requirements for mitigating or offsetting ecological harm are now commonplace, with more than 60 countries having introduced relevant policies. Biodiversity offsets are commonly framed in policy as opportunities to reconcile the competing interests...
Journal article

Enhancing the tax system to halt the decline of nature in New Zealand

New Zealand is world-renowned for its nature – its lush forests, spectacular mountain landscapes, wild and scenic rivers, beautiful coastlines and extraordinary biodiversity. This natural heritage is the foundation of New Zealand’s identity and its branding, and the premier attraction for the tourism industry. Nature contributes to the success of the nation’s fishing, farming, forestry...
Article

Truth and negativity in the negative gearing debate


It’s not too late for Malcolm Turnbull to regain some of the ground he’s lost on tax. Labor’s plan shows why he can’t afford to dodge it THE LAST fortnight has been a bitter one for many Australians who wanted to see Malcolm Turnbull succeed as prime minister. His first weeks in power felt like...