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.
This paper considers whether a progressive company tax rate (with a lower rate for small companies) would improve the tax system and the business environment and concludes that it would not. On the one hand, a split company tax rate would provide
The paper briefly outlines several potential revenue-negative policy changes for business income taxation that would improve the efficiency of the tax system. Topics include: indexing the tax base for inflation, reinstating building depreciation d