New Zealand has a formalised Generic Tax Policy Process (GTPP) which contains opportunities for public engagement throughout the different phases of the policy process. We consider that the GTPP plays an important role in creating and sustaining a
This paper provides a summary of submissions to the Working Group that were provided by organisations and academics. A separate paper is being prepared summarising other personal submissions.
This paper outlines the main arguments for and against a financial transaction tax (FTT). The paper is intended to facilitate discussion between members of the Group about whether an FTT would be desirable in New Zealand.
This background paper is for the Group’s information. It:
· Provides some information about the distribution of income and wealth from a gender perspective, and describes the impact of the tax system on households with two earners.
This background paper is for the Group’s information. It:
• discusses the application of the tax secrecy rules in the Tax Administration Act 1994 and how they affect Inland Revenue’s ability to release information;
The attached paper is intended to help the Group decide whether it wishes to make recommendations on corrective taxes.
The paper provides:
· An outline of the theoretical framework for applying corrective taxes.