Volume 8, Issue 1

MAKING THE AUSTRALIAN TAX EXPENDITURES STATEMENT AN EFFECTIVE POLICY INSTRUMENT – FROM FISCAL RECORD TO TRANSPARENT REPORT  Mark Burton

TAX CONSOLIDATION:  KEY MERGERS AND  ACQUISITIONS ISSUES  Aldrin De Zilva

CONSOLIDATION ISSUES FOR FINANCIERS  Teresa Dyson

NEGATIVE GEARING AND HOUSING AFFORDABILITY FOR FIRST HOME BUYERS  Kim Wyatt, Jarrod McDonald and Mohan Nandha

REFLECTIONS ON PROVIDING TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT: NEW ZEALAND AT THE CROSS ROADS  Adrian Sawyer