title: The increasing imperative of cross-disciplinary research in tax

authors: Alley, Clinton

subjects: tax administration

abstract: National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in development frameworks for and measures of good practice in tax administration.

text: The increasing imperative of cross-disciplinary research in tax National research agendas are focusing increasing on encouraging cross-disciplinary research collaboration. Research into tax administration should provide a natural context for cross-disciplinary research as it operates at the intersection of several disciplines. However, there is little evidence of cross-disciplinary research in tax administration beyond research into tax compliance and tax evasion. This article argues that such research will provide significant benefits to research output and impact. It provides examples of the benefits in development frameworks for and measures of good practice in tax administration.

year: 2008

title: Further evidence for the effect of particle-size diversity on deep-sea benthic biodiversity

authors: Leduc, Daniel

subjects: Habitat heterogeneity

abstract: The positive correlation between sediment particle-size diversity (a measure of habitat heterogeneity) and deep-sea macrofaunal diversity was first demonstrated two decades ago. The causality of this relationship was not elucidated because of the potential influence of macrofauna on sediment granulometry. Here we test the generality of this correlation using smaller organisms with limited mobility and limited ability to change the physical structure of sediments. Results of partial regressions accounting for the effect of water depth and food availability showed that nematode species and genus diversity were positively correlated with sediment particle-size diversity on the continental slope of New Zealand. Trophic diversity was not correlated with sediment particle-size diversity, however, which could suggest that the relationship between habitat heterogeneity and diversity was not the result of food partitioning between species/genera. Our findings provide support for the importance of small-scale habitat heterogeneity in the maintenance of local diversity in the deep sea, one of the few known environmental factors that may directly influence species co-existence in this biome.

text: Further evidence for the effect of particle-size diversity on deep-sea benthic biodiversity The positive correlation between sediment particle-size diversity (a measure of habitat heterogeneity) and deep-sea macrofaunal diversity was first demonstrated two decades ago. The causality of this relationship was not elucidated because of the potential influence of macrofauna on sediment granulometry. Here we test the generality of this correlation using smaller organisms with limited mobility and limited ability to change the physical structure of sediments. Results of partial regressions accounting for the effect of water depth and food availability showed that nematode species and genus diversity were positively correlated with sediment particle-size diversity on the continental slope of New Zealand. Trophic diversity was not correlated with sediment particle-size diversity, however, which could suggest that the relationship between habitat heterogeneity and diversity was not the result of food partitioning between species/genera. Our findings provide support for the importance of small-scale habitat heterogeneity in the maintenance of local diversity in the deep sea, one of the few known environmental factors that may directly influence species co-existence in this biome.

year: 2012

title: Will access to COVID-19 vaccine in Aotearoa be equitable for priority populations?

authors: Whitehead, Jesse

abstract: AIM: This research examines the equity implications of the geographic distribution of COVID-19 vaccine delivery locations in Aotearoa New Zealand under five potential scenarios: (1) stadium mega-clinics; (2) Community Based Assessment Centres; (3) GP clinics; (4) community pharmacies; and (5) schools.
METHOD: We mapped the distribution of Aotearoa New Zealand’s population and the location of potential vaccine delivery facilities under each scenario. Geostatistical techniques identified population clusters for Māori, Pacific peoples and people aged 65 years and over. We calculated travel times between all potential facilities and each Statistical Area 1 in the country. Descriptive statistics indicate the size and proportion of populations that could face significant travel barriers when accessing COVID-19 vaccinations.
RESULTS: Several areas with significant travel times to potential vaccine delivery sites were also communities identified as having an elevated risk of COVID-19 disease and severity. All potential scenarios for vaccine delivery, with the exception of schools, resulted in travel barriers for a substantial proportion of the population. Overall, these travel time barriers disproportionately burden Māori, older communities and people living in areas of high socioeconomic deprivation.
CONCLUSION: The equitable delivery of COVID-19 vaccines is key to an elimination strategy. However, if current health services and facilities are used without well-designed and supported outreach services, then access to vaccination is likely to be inequitable.

text: Will access to COVID-19 vaccine in Aotearoa be equitable for priority populations? AIM: This research examines the equity implications of the geographic distribution of COVID-19 vaccine delivery locations in Aotearoa New Zealand under five potential scenarios: (1) stadium mega-clinics; (2) Community Based Assessment Centres; (3) GP clinics; (4) community pharmacies; and (5) schools.
METHOD: We mapped the distribution of Aotearoa New Zealand’s population and the location of potential vaccine delivery facilities under each scenario. Geostatistical techniques identified population clusters for Māori, Pacific peoples and people aged 65 years and over. We calculated travel times between all potential facilities and each Statistical Area 1 in the country. Descriptive statistics indicate the size and proportion of populations that could face significant travel barriers when accessing COVID-19 vaccinations.
RESULTS: Several areas with significant travel times to potential vaccine delivery sites were also communities identified as having an elevated risk of COVID-19 disease and severity. All potential scenarios for vaccine delivery, with the exception of schools, resulted in travel barriers for a substantial proportion of the population. Overall, these travel time barriers disproportionately burden Māori, older communities and people living in areas of high socioeconomic deprivation.
CONCLUSION: The equitable delivery of COVID-19 vaccines is key to an elimination strategy. However, if current health services and facilities are used without well-designed and supported outreach services, then access to vaccination is likely to be inequitable.

year: 2021