The Australian Federal Government launched its Excellence in Research for Australia (ERA) initiative in February 2008. As part of the ERA exercise, the Australian Research Council (ARC), the peak research body in Australia, uses ranking of journals as a main indicator to assess research quality....

The genesis of this set of five papers on prefilled (or pre-populated) personal income tax returns was the observation that the Québec government had initiated in December 2007 a prefilled personal income tax program. A target group of 100,000 tax filers, 80% of whom were age 65 or older were...

New Zealand is currently the only member country of the Organisation for Economic Co-operation and Development (OECD) without a formal, comprehensive regime in place for taxing the capital gains made by its personal and corporate residents. Being the outlier is insufficient justification for...

This article compares and contrasts the Australian Henry Review,with major tax reviews that took place at about the same time in the United Kingdom (the Mirrlees Review) and New Zealand (the Tax,Working Group Review). It suggests that the three countries share many cultural, social, economic and...