A Tax System for New Zealand's Future

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

73 Pages Posted: 15 Jul 2010

See all articles by John Prebble QC

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: January 1, 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.

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

JEL Classification: K34

Suggested Citation

Prebble QC, 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: https://ssrn.com/abstract=1639661

John Prebble QC (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

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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