This paper discusses frameworks for considering the concept of fairness, and in particular the concepts of horizontal equity (the principle that people who are in the same position should pay the same amount of tax) and vertical equity (the princip
This paper identifies a number of future trends that will affect tax policy and administration in New Zealand. It also explores the relationship of the tax system to important policy areas of the Government.
This paper provides a brief summary of New Zealand’s GST system and framework. The paper considers the case for making further exemptions from our GST base and also considers the application of GST to low-value imported goods.