A Tax System for New Zealand's Future
Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law
January 1, 2010
Report of the Victoria University of Wellington Tax Working Group, January 2010
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
Date posted: July 15, 2010
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