This paper summarises research work undertaken by Victoria University of Wellington in conjunction with Inland Revenue which estimates the underreporting of income in the self-employed sector in New Zealand.
This paper introduces frameworks for taxing negative externalities and taxing resource rents. It also considers the use of tax concessions and hypothecation for environmental reasons.
This paper provides a brief overview of Government reviews, inquiries and policy work that could significantly intersect with the work of the Tax Working Group.
This paper summarises the findings of two external reviewers which were appointed by the Group to review Tax and the environment – Paper 1: Frameworks.
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