Donations alone are not enough for many charities to meet the needs of struggling New Zealanders. The cost of ending tax exemptions could be worse than the benefits.
Articles on Tax
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Despite skyrocketing revenues, professional sport organisations receive an exemption from income tax. Is this fair?
South Africa’s treasury thinks that additional revenue should come from taxes on consumption.
New Zealand is lagging behind Australia, Britain and the US when it comes tax exemption rules for charities that turn a profit.
The White House plan to place tariffs on countries with a domestic consumption tax means Australia’s GST could be in the firing line.
Australia is ready for a rational and transparent discussion about road-user charging on all vehicles, not just electric ones.
Further promises of tax breaks for businesses are likely in the run-up to the election, but that will mean trade-offs are needed.
Pedro Sánchez’ 100% tax on non-EU buyers misses the point. The real solution is building more homes.
Section 891 has never been used. But it gives the US president sweeping powers, which could have profound effects on existing global tax agreements if used.
New modelling suggests increasing the price of tobacco would cause young people to use less cannabis – but those aged over 50 to use more.
The fate of the Tax Cuts and Jobs Act lies in the balance.
A new report reveals which companies are paying tax and which aren’t. But it lacks other important detail on the tax practices of Australia’s largest corporations
Compared to countries we might benchmark against, New Zealand ranks poorly for inequality and the redistributive measures that would fix it. But other countries have shown it is possible to change.
Trust in government is a major influence on tax compliance in sub-Saharan Africa.
Capital gains taxes are often lauded as the fair way to ensure everyone pays their fair share. But when you map out different tax scenarios, taxing capital gains many not be as fair as it seems.
The Labour Party’s proposed capital income tax targets earners whose gains are missed by the current system. We explain how this is different from other taxes targeting the wealthy.
Nobel Prize-winning American economist Joseph Stiglitz made the assertion on ABC’s Q&A on Monday night. What exactly did he mean, and does the claim stack up?
Local government raises about 4% of New Zealand’s tax revenue. The equivalent in Denmark is about 36%. If the government believes in ‘localism’, it has to give councils more power to raise revenue.
Australia’s progressive tax system is designed to ensure that those who earn more contribute more accordingly. One of the biggest challenges is ensuring it stays fair over time.
‘Kinship taxation’ lowered productivity among firms in Kenya’s Garissa County by one-quarter.
Top contributors
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Professorial Fellow, University of Canberra
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Professor of Taxation and Commercial Law, Te Herenga Waka — Victoria University of Wellington
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Adjunct Professor, Curtin Law School and Curtin Business School, Curtin University
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Professor, Department of Economics, The University of Melbourne
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Professor of Taxation, Te Herenga Waka — Victoria University of Wellington
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Professor, Crawford School of Public Policy, Australian National University
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Associate Professor, Accounting, University of Technology Sydney
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PhD Candidate, casual academic, University of Technology Sydney
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Senior Lecturer in Accounting, University of Surrey
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Associate Professor in Taxation, Stellenbosch University
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Lecturer, School of Taxation ＆ Business Law, UNSW