Newstalk ZB: Dr Oliver Hartwich on closing the corporate tax loophole costing IRD hundreds of millions

Dr Oliver Hartwich talked to Newstalk ZB on the corporate tax debt loophole that sees IRD writing off hundreds of millions of dollars annually due to the "Phoenix problem," where companies dissolve and reform under new names. Dr Hartwich highlighted Germany's solution, where directors face personal liability for tax debts if they fail to pay within 20 days or file for insolvency. Read more

Dr Oliver Hartwich
Newstalk ZB
2 December, 2025
Responsibility before ruin cover with outline

Responsibility Before Ruin: A pre-emptive fix for NZ’s phoenix problem

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. 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

Dr Oliver Hartwich
Research Note
2 December, 2025

Media release: Pre-emptive reform could prevent tax debt before it becomes unrecoverable

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

Dr Oliver Hartwich
Media release
2 December, 2025

Manic compression

If you enjoyed Fifty Shades of Grey (either the book or the movie), there’s no guarantee that you will enjoy Fifty Shades of Grades, the research note on grade distribution at New Zealand universities that I released earlier this week. Still, I like to think that the latter has enough titillating detail, spanking new analysis, and breath-taking climaxes (if only of series of data) to satisfy most readers. Read more

Dr James Kierstead
Insights Newsletter
28 November, 2025

Podcast: Universities, democracy and cultural shifts: A farewell to Dr James Kierstead

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

Dr Oliver Hartwich
Dr James Kierstead
Damien Grant
28 November, 2025

Fast-Tracking the Fast-Track Bill

On Monday morning, Eric Crampton and I appeared before the Environment Select Committee to present the Initiative’s submission on the Fast-Track Approvals Amendment Bill. It is well known that the Bill, and the fast-track regime more generally, is controversial among environmentalists. Read more

Insights Newsletter
28 November, 2025

What did NZ do with the trillion dollars we could have had in retirement savings?

A familiar lament has resurfaced in recent weeks: that Robert Muldoon’s decision to cancel Norm Kirk’s 1975 compulsory superannuation scheme cost New Zealand a trillion-dollar nest egg. The Government’s weekend signal of higher KiwiSaver contributions has given that argument new life, encouraging some to reach again for the comparison. Read more

Roger Partridge
NZ Herald
27 November, 2025

CIS: Roger Partridge on why liberal societies don't need "strong gods"

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

Roger Partridge
Rob Forsyth
CIS
27 November, 2025
50shades coverwithoutline

50 Shades of Grades: Grade Compression at New Zealand Universities

A grades are now only a few years away from becoming the most common grade awarded at New Zealand universities. 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

Dr James Kierstead
Research Note
25 November, 2025

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