Abstract

http://ssrn.com/abstract=1639661
 
 

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A Tax System for New Zealand's Future


John Prebble


Victoria University of Wellington - Faculty of Law; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

January 1, 2010

Report of the Victoria University of Wellington Tax Working Group, January 2010

Abstract:     
The Working Group examined the New Zealand tax system. Its recommendations included alignment of company, personal, and trust taxation rates; base broadening; an increase in goods and services tax (the New Zealand VAT); and an examination of the interface between the tax and the welfare systems. The government adopted a number of the Working Group’s recommendations in the Budget of 2010.

Number of Pages in PDF File: 73

Keywords: Income tax, tax law, New Zealand law reform

JEL Classification: K34

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Date posted: July 15, 2010  

Suggested Citation

Prebble, John, A Tax System for New Zealand's Future (January 1, 2010). Report of the Victoria University of Wellington Tax Working Group, January 2010. Available at SSRN: http://ssrn.com/abstract=1639661

Contact Information

John Prebble (Contact Author)
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084
Australia

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria

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