Efficiency



In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

Normative Measures of Tax Progressivity: An International Comparison

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

The final report of New Zealand’s most recent Tax Working Group was released in February 2019. The recommendations were dominated by two proposals: to introduce… Read More ›

How NZ Tax Working Group Recommendations Differs From Previous Reviews? The Influence of the Living Standards Framework and Māori Principles

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

The global economy has emerged from a multi-year convalescence, but maintaining the momentum will require sustained investment growth. In fast-growing Asia, gross capital formation remained… Read More ›

Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries

Public expenditure effectiveness is hard to capture, either by using expenditure tracking exercises or through econometric analysis. The accountability of public expenditure—linking “resources to results”—has… Read More ›

Gender Budgeting as Accountability Initiative: Public Expenditure Effectiveness on Fiscal Space and Gender Equality

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