Resource archive

This paper sets out the main judgements and choices involved in extending the taxation of capital income.

This background paper is for the Group’s information. It provides:

• descriptive information on household income and wealth by age, gender and ethnicity at the individual and group level,

This paper seeks to respond to the Group’s request for more information on Inland Revenue’s property compliance programme. It covers:
· The property compliance programme
· The bright-line test
· Withholding taxes.

This paper:
· assesses at a high level selected pollutants and resources against the updated environmental tax frameworks from the first environmental paper
· assesses at a high level the fiscal potential of environmental taxes;

This note summarises tax concessions with positive environmental impacts raised by submitters to the Tax Working Group requested by the Group at Session 12 (29 June 2018).

This paper expands on the Secretariat’s paper provided to support the Group’s previous discussion on the company tax rate. The paper briefly outlines the theory of company taxation in a small open economy.

This paper sets out a fuller description of the marginal effective tax rate (METR) analysis in the Submissions Background Paper.

In Session 6 a Business Tax Paper was presented which considered the pros and cons of a cut to the company tax rate.  In Session 8 we provided further information on the theory of a company tax cut in a small open economy and modelling results.&nbs

This paper seeks to update the Group on recent international developments concerning the taxation of the digital economy.

This paper responds to the Group’s request for information about the incidence of exceptions for GST In particular, the Group requested information on whether the benefit of a GST exception (for example for food and drink) would be fully passed through