Reports & Media

In this episode, Eric talks to Oliver about a major loophole in New Zealand's tax system that allows some companies to accumulate PAYE and GST debts, stop filing, and effectively walk away — contributing to almost $7 billion in unpaid corporate taxes. They discuss Oliver's new research note, "Responsibility before ruin: A pre-emptive fix for NZ's phoenix problem", which examines how Germany prevents such debts from building up through automatic insolvency triggers. Read more

Wellington (Tuesday, 2 December 2025) - A new approach to director accountability could prevent hundreds of millions of dollars in tax debt from becoming unrecoverable by requiring directors to act early when financial distress emerges, according to a research note from The New Zealand Initiative. The research note, 'Responsibility before ruin: A pre-emptive fix for NZ's phoenix problem', addresses companies that accumulate large tax debts before dissolving, sometimes only to restart under a new name. Read more

In this episode, Oliver talks to James Kierstead and Damien Grant about James's departure from New Zealand after 12 years, reflecting on his journey from academia to policy research and his observations of New Zealand's cultural and political shifts since 2013. They discuss the challenges facing New Zealand universities, including grade inflation and administrative bloat, alongside broader themes of democracy, academic freedom, and the tension between New Zealand's liberal traditions and parochial tendencies. Read more

Roger Partridge talked to Rob Forsyth on the Centre for Independent Studies podcast Liberalism in Question about his essay defending classical liberalism against critiques from Christian nationalists who argue liberal societies need "strong gods". Partridge argued that liberal democracy's ailments stem from policy failures in housing and education, institutional decay, postmodernism's corrosive influence, and inadequate civic education rather than from being too philosophically thin. Read more

Wellington (Tuesday, 25 November 2025) - A grades are now only a few years away from becoming the most common grade awarded at New Zealand universities, according to new analysis released today by The New Zealand Initiative. The research note, ‘Fifty Shades of Grades: Grade Compression at New Zealand Universities’, builds on the Initiative's August report, ‘Amazing Grades’, which identified a substantial rise in A grades as well as rising pass rates. Read more