They not only direct tax-free income to children, but also to children who are yet to be born.
Articles on Tax
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From policy to performance, a panel of five political experts analyses the first televised leaders’ debate of the 2020 New Zealand election campaign.
With their different but equally conservative income tax policies, both Labour and National ask voters to consider their own appetite for risk.
Both major parties refuse to grasp the nettle of New Zealand’s narrow and inherently unfair tax base.
As the adult children of baby boomers start inheriting their parents’ wealth, it’s time we looked seriously at taxing this unearned income.
The food industry’s tactics are designed to reduce the likelihood of the government adopting global recommendations to tackle obesity.
New Zealanders and struggling media companies are paying the price for an unwillingness to tax the tech giants’ local profits.
Governments worldwide have put in place economic and tax relief measures to mitigate the impact on businesses and workers of drastic public health measures in response to the COVID-19 pandemic
Myths that taxes on sugary drinks unfairly disadvantage the poor and will result in job losses don’t hold up. Here’s what the evidence says.
Which candies count as candy in the eyes of the tax law? The answer often depends on one ingredient.
Some Californians want to ban people from living in wildfire-prone areas. Behavioral economics offers a less heavy-handed approach to reducing the costs and risks.
Indonesia’s state budget (APBN) for 2020 was signed into law without any meaningful resistance. It allocates US$180 billion for the next fiscal year.
Governments around the world lose about US$125 billion in revenues every year because of profit shifting to tax havens.
If the draft tax law is approved by the Indonesian parliament, individuals and businesses will be affected by at least six important changes.
A fundamental driver of inequality is the race to the bottom in how governments set their corporate tax rates.
State governments are leading the charge against opioid makers over their role in the epidemic. A team of researchers at Penn State examined just how much the crisis has cost them.
Geoff Crisp speaks with Michelle Grattan about the week in politics.
Now that the Coalition has won the federal election, how will it meet its campaign promises on taxes, the environment, education, health and infrastructure?
Labor’s childcare policy would do more for the economy than either side’s proposed tax cuts.
Wealth inequality in South Africa is not only intolerably high, its also not reducing.
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