When taxpayers discover that their transactions have unwanted tax consequences, they routinely rely on the unwind doctrine found in Internal Revenue Service Revenue Rulings 80-58. Nowadays, “unwinding” has become a “common if not ubiquitous feature of tax practice.” This article finds...

This paper: (1) describes New Zealand's 2019 "Wellbeing Budget" policy and process reforms, including the "Living Standards Framework" policy analysis tool; (2) assesses the potential for New Zealand's recent budget process changes to lead to transformative policy change; and (3) assesses the...

During the presidential campaign, Donald Trump proposed three tax benefits for child care: a credit for low-income families, an above-the-line deduction, and tax-subsidized savings accounts. While these proposals laudably bring attention to the heavy burden that child care costs place on many...

The Taxpayer Bill of Rights (known as “TABOR”) was a 1992 amendment to the Constitution of the US state of Colorado. Adopted by referendum, TABOR restricts growth in Colorado state government spending and revenues to the sum of population growth plus inflation. TABOR's key benefit was said...

The international norm in countries with consumption taxes is to exclude, by zero-rating, certain food items from taxation. New Zealand has to date been an exception, in part due to its low rate of GST compared to other countries. The recent increase in the GST rate from 12.5 to 15 percent,...

The recent global financial crisis has challenged conventional wisdom, and our conception of globalisation has been called into question. This challenging and timely book revisits the relationship between globalisation, the crisis and the state from an interdisciplinary perspective, with law,...