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 provides preliminary information on the effective company tax rates for significant enterprises in New Zealand split by industry. It analyses the tax adjustments of significant enterprises in New Zealand over the four-year period 2013-2
This paper provides an overview of a suite of papers relating to business tax (appendices 1 to 7). The summary paper comments on the dual role of company tax, as a withholding mechanism for domestic shareholders and as a final tax for foreign shar
This paper comments that New Zealand’s tax rate is relatively high internationally, and discusses the pros and cons of a company tax rate. It concludes that a company tax rate is unlikely to be in New Zealand’s best interests.