Chye-Ching Huang

University of Auckland

Senior Lecturer

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

Center on Budget and Policy Priorities (CBPP)

820 First Street, NE 510

Washington DC, 20002

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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in Total Papers Downloads

1,252

SSRN CITATIONS

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CROSSREF CITATIONS

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Scholarly Papers (10)

1.

Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience

New Zealand Journal of Taxation Law and Policy, Vol. 16, No. 3, pp. 269-306
Number of pages: 37 Posted: 22 Jul 2010 Last Revised: 04 Mar 2011
Chye-Ching Huang and Craig Elliffe
University of Auckland and University of Auckland - Faculty of Law
Downloads 420 (82,746)

Abstract:

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tax reform, New Zealand, capital gains tax, South Africa, evidence of costs and benefits, realization based capital gains

2.

How to Zero-Rate the GST on Food: Best and Worst Practice from the United Kingdom, Canada, and Australia

Number of pages: 28 Posted: 30 Apr 2012
Alida van Klink and Chye-Ching Huang
affiliation not provided to SSRN and University of Auckland
Downloads 260 (140,211)

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GST, VAT, food, zero-rating

3.

The Rescission Doctrine: Clothes Without an Emperor?

Tax Notes, Vol. 131, No. 7, 2011
Number of pages: 8 Posted: 25 May 2011
John Prebble QC and Chye-Ching Huang
Victoria University of Wellington - Faculty of Law and University of Auckland
Downloads 200 (180,292)

Abstract:

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rescission doctrine, rescission, tax rescission, tax unwinding, unwinds, TARP, TARP Bonuses, Penn v. Robertson, Rev. Rul. 80-58

4.

Assessing President Trump's Child Care Proposals

National Tax Journal, 70(4), 759–782 (December, 2017)
Number of pages: 24 Posted: 01 Nov 2017 Last Revised: 29 Jan 2020
New York University School of Law, Urban Institute, University of Auckland and Center on Budget and Policy Priorities (CBPP)
Downloads 117 (280,063)

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child care, tax reform, tax expenditures, child and dependent care tax credit

5.

The Fabricated Unwind Doctrine: The True Meaning of Penn v. Robertson

Hastings Business Law Journal, Vol. 7, No. 1, 2011, Victoria University of Wellington Legal Research Paper No. 17/2011
Number of pages: 52 Posted: 08 Mar 2011 Last Revised: 07 Apr 2015
John Prebble QC and Chye-Ching Huang
Victoria University of Wellington - Faculty of Law and University of Auckland
Downloads 91 (331,434)

Abstract:

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income tax, tax law refrom, unwind doctrine, unwanted tax consequences, rescission doctrine

6.

Putting 'Why' Before 'How': Evaluating the Rationales for Partial Privatisation of State-Owned Enterprises in New Zealand

Number of pages: 37 Posted: 04 Mar 2013
Chye-Ching Huang, Susan Watson and Jenny Chen
University of Auckland, University of Auckland Faculty of Law and University of Auckland
Downloads 64 (405,001)

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corporate law, privatisation, state-owned enteprises

7.

An Assessment of the New Zealand Taxpayer Rights Bill in Light of Colorado's Experience

Number of pages: 56 Posted: 05 Dec 2011
Chye-Ching Huang
University of Auckland
Downloads 53 (443,287)

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TABOR, New Zealand Taxpayer Rights Bill, Tax and Expenditure Limitation, TEL, Taxpayer Bill of Rights, spending cap, fiscal rule, budget framework, fiscal constitution

8.

New Zealand's 'Wellbeing Budget' Approach

Number of pages: 42 Posted: 16 Jun 2020
Chye-Ching Huang
University of Auckland
Downloads 41 (492,456)

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Wellbeing, fiscal management, budget process, fiscal reform, public finance, budgeting

9.

Progressive Politics and the Courts: Lessons from the United States

Judicial Power and the Left: Notes on a Skeptical Tradition (2017), Richard Ekins & Graham Gee (Eds.)
Number of pages: 8 Posted: 11 Nov 2019
Chye-Ching Huang and Brian Highsmith
University of Auckland and Arthur Liman Center for Public Interest Law
Downloads 6 (709,727)

Abstract:

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10.

Reckless Lawmaking and Regulatory Responsibility

New Zealand Law Review, 3: 407-442, 2011
Posted: 12 Jun 2015
Richard Ekins and Chye-Ching Huang
University of Oxford - Faculty of Law and University of Auckland

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