Mike Berridge is a Distinguished Research Fellow and Senior Scientist at the Malaghan Institute of Medical Research, Wellington, New Zealand.Lisa Marriott is an Associate Professor of Taxation at Victoria University of Wellington's School of Accounting and Commercial Law. Lisa's research interests include social justice and inequality, and the behavioural impacts of taxation. Lisa has publications in a range of refereed journals and is the author of The Politics of Retirement Savings Taxation: A Trans-Tasman Perspective. Her work is interdisciplinary covering disciplines including sociology, political science and public policy.In 2013, Lisa was awarded a Royal Society of New Zealand Marsden Grant to investigate the different treatments of tax evasion and welfare fraud in the New Zealand justice system. Lisa has worked in the private sector in the United Kingdom and in the public sector in New Zealand. For the past ten years, Lisa has worked in academia.