This policy paper argues for a rebalancing of the business taxation system. It sets out a series of reforms aimed at achieving a fairer burden of taxation between different kinds of businesses and taxpayers, while supporting employment, wages and investment.

This paper examines aspects of the present use of trusts with a view to outlining the extent of the problem and examining who benefits.

This study provides a country-level breakdown of the estimated tax losses to profit shifting by multinational companies, and estimates New Zealand is losing more than $700 million a year.

Naming 579 public companies that paid no tax, this dataset contains the total income, taxable income and tax payable of over 1500 public and foreign private entities for the 2013-14 income year.