Resource archive

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 paper responds to the Group’s request for advice on options for applying GST to financial services.

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;

This slidepack contains a draft tikanga framework which is being developed for the Tax Working Group’s Interim Report

This presentation looks at the future of work and sustaining the tax system.

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.

This paper provides information on the taxation of retirement savings and follows on from the more general discussion on taxation of capital income in session 5.  It provides an overview of the regimes involved in taxing savings – income tax, portf

This paper provides additional analysis of some of the broad economic effects of extending the taxation of capital income by taxing more capital gains.

This paper seeks the Group’s views on the merits of introducing land taxes or RFRM taxes in New Zealand.