The World Health Organisation recently recommended that governments should impose a tax on sugary drinks as a means of combating the obesity epidemic. This article examines the merits of this proposal and also suggests how, if such a tax were to be introduced, it might work. The article...

This paper examines the impact of the German 2001 tax reform, where Germany switched from a full imputation system to a classical system. Theory suggests that both price drop ratios and trading volume decrease following the reform. We document a signi cant reduction in the valuation of net...

The current capital gains tax law stipulates that the tax rate for short-term investment (gains and losses) and long-term losses is equal to an investor's marginal ordinary income tax rate, which implies that this rate for low income investors can be significantly lower than that for high income...

Despite the importance of the capital gains tax preference, and the controversy it often evokes, there has been relatively little serious scholarly attention paid to the historical development of this highly significant tax provision. This Article seeks to move beyond the normative and...

In 1989 the Government announced plans to issue a consultative document on capital gains taxation, though the Prime Minister suggested that if administration and compliance costs outweighed the benefits of a capital gain tax, it may not be enacted

Since 1990, a number of countries have adopted inflation targeting as their declared monetary strategy. Interpretations of the significance of this movement, however, have differed widely. To some, inflation targeting mandates the single-minded, rule-like pursuit of price stability without...

At a time when we are witnessing globalized competition to attract the best and brightest students into law and business schools, a qualitative investigation into legal teaching methods to diverse student cohorts is most relevant. This article makes a comparison across the unique educational...

The article explores the legacy of British tax concepts on the development of New Zealand tax laws. After an historical sketch of the legislation leading through to the total rewrite of income tax law in plain English user-friendly style in the Income Tax Act 2007, the article charts the moves...