This paper proposes an assessment framework for evaluating tax reform, which combines the Living Standards Framework and the established principles of tax policy design.
This paper provides an initial overview of how New Zealand taxes capital income and discusses the role that wealth taxes could play in reducing inequality.
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.
This paper discusses frameworks for evaluating tax reform, including the Treasury’s Living Standards Framework and the established principles of tax policy design.