The purpose of this report is to demystify this significant technological development and deliver a strong call to action to ensure that, as a nation, New Zealand is well positioned to address the impacts and opportunities that the adoption of Artificial Intelligence (AI) offers.

The New Zealand China Council (NZCC) has commissioned this report to set out a range of options to expand New Zealand’s “connectivity” with China and other countries along the Belt and Road. The options are not intended to be exhaustive but an illustrative indication of what could be developed between New Zealand and China working...

This discussion document outlines the details of the government’s proposed offshore supplier registration (OSR) system, as it relates to GST on low-value, imported goods.

This paper presents an algebraic approach to estimating Effective Marginal Tax Rates (EMTRs) in New Zealand.

New Zealand has had climate change policies in place for some time, but these have not been effective in reducing domestic emissions. For businesses, households, investors and consumers to manage the risks and seize the opportunities of moving to a low-emissions future, change is needed.