Download or read book Tax and Fairness written by Deborah Russell and published by Bridget Williams Books. This book was released on 2017-05-28 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.
Download or read book Taxation of Property Transactions in New Zealand written by Pam Davidson and published by . This book was released on 2016 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foundations of New Zealand Taxation Law written by Stephen Barkoczy and published by . This book was released on 2017 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Download or read book NZ Taxation Legislation 2020 written by Thomson Reuters New Zealand and published by . This book was released on 2019-11-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: New Zealand Taxation Legislation Handbook 2020 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2020. This handbook features important provisions from a range of taxation-related legislation, including: Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; The Australia-New Zealand Double Tax Agreement (reproduced in full); Interpretation Act 1999; Taxation Review Authorities Act 1994; Kiwisaver Act 2006; Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007; and Other related legislation. Cross-references to New Zealand Taxation Principles, Cases and Questions 2020 commentary are provided for all relevant provisions.
Download or read book International and Cross Border Taxation in New Zealand written by Craig Macfarlane Elliffe and published by . This book was released on 2015 with total page 765 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cunningham Thompson s Taxation Laws of New Zealand written by Herbert Adam Cunningham and published by . This book was released on 1973 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Economic and Compliance Consequences of Taxation written by Patrick J. Caragata and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: 150 6. 2 Taxation, Economic Growth and Deadweight Loss 152 a. Introduction 152 b. The Tax/GOP Ratio and Economic Growth 155 The Tax Mix and Economic Growth 6. 3 177 6. 4 Taxation and Employment 181 a. Introduction 181 b. Unemployment: An DECO -Wide Problem 184 c. Current Explanations are Unsatisfactory 186 d. Objectives and Methodology 188 e. Labour Force Participation Responses to Tax Changes 188 f. Employment Growth Responses to Tax Changes 189 g. Unemployment Rate Responses to Tax Changes 190 h. Tax Mix Changes and Employment Effects 190 i. Deadweight Loss in Labour Markets 191 j. Conclusions 192 7. REVIEW AND ASSESSMENT OF THE HEALTH OF NEW ZEALAND'S TAX SYSTEM 7. 1 Introduction 195 Measuring the "Health" of the Tax System 7. 2 195 7. 3 Key Findings on the Total Tax level and Tax Mix 196 7. 4 Key Findings on the Hidden Economy and Tax Evasion 210 7. 5 Sources of Tax Evasion 214 7. 6 Tax Evasion Responses to Tax Changes 216 Trends in Corporate Tax Payments 219 7. 7 7. 8 Key Findings on Economic Growth and Employment 224 7. 9 'Best Practice' Tax Policy Frontiers and their Implications 229 Summary Scorecard: Economic, Compliance and Revenue Health of 7. 10 the Tax System in New Zealand 231 Appendices Working Papers on Monitoring the Health of the Tax System 1. 234 2.
Download or read book Foundations of New Zealand Taxation Law 2020 written by Stephen Barkoczy and published by . This book was released on 2020 with total page 896 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's complex taxation system. The 2018 edition has been completely revised and updated for new developments in income tax and GST law, and includes a new chapter entitled "The Capital-Revenue Distinction". Written by a team of academics and industry experts, the text provides a framework for students and new practitioners who need a succinct and easy-to-read explanation and analysis of tax Law. User-friendly examples, diagrams and tables are included throughout the book to clarify the Law and assist the reader in understanding key principles."--Publisher information.
Download or read book New Zealand Taxation and Taxation Law written by John Prebble QC and published by . This book was released on 2015 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The focus is on income tax, but the paper also briefly describes the “goods services tax”, the name given to the New Zealand value added tax. The focus is on domestic taxation, but there is a brief survey of international elements.The paper considers several innovations that have spread from New Zealand to other jurisdictions: the general anti-avoidance rule, or “GAAR”, the imputation system for taxing companies and shareholders, and a fringe benefits tax collected from employers rather than employees. It explains two innovations that are yet to be adopted elsewhere, at least on a widespread basis: (i) the “accruals” rules, which cause most income and expenditure in respect of financial arrangements to be calculated on a yield to maturity basis, and (ii) certain pooling rules, which allow taxpayers to set off between themselves under-estimated and over- estimated tax (the tax being consequently under- or over-paid), thereby minimising interest otherwise payable to the Crown.The paper demonstrates how the concept of income in New Zealand tax law fits into a model of a crude, or standard, idea of income, modified by rules that either mitigate the harshness of that concept or that prevent people from exploiting its vulnerabilities.
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book New Zealand Tax Legislation for Students written by CCH NZ Staff and published by . This book was released on 2013-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foundations of New Zealand Taxation Law 2019 written by Wolters Kluwer and published by . This book was released on 2019-01-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's tax laws. Written by a panel of tax academics and tax experts in practice, this 2019 edition has been revised and updated to take into account significant tax developments that occurred throughout 2018. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments.
Download or read book Foundations of New Zealand Taxation Law 2018 written by Stephen Barkoczy and published by . This book was released on 2018-02-23 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's tax laws. Written by a panel of tax academics and tax experts in practice, this 2018 edition includes a new chapter entitled The Capital-Revenue Distinction, in addition to new commentary on the significant tax developments that occurred throughout 2017. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments.
Download or read book Taxation in New Zealand written by New Zealand. Taxation Review Committee and published by . This book was released on 1970 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Zealand Taxation 2019 written by Thomson Reuters NZ Staff and published by . This book was released on 2018 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Taxation Casebook 2019 provides students and practitioners with the facts, key findings and principles of a comprehensive range of leading cases. TheNew Zealand Taxation Casebook 2019 is the essential case law resource for accounting and law students, and the companion text to New Zealand Taxation - Principles, Cases and Questions 2019. It features important decisions on: Interpreting Tax Legislation; Income; Income from Business; Income from Property; Income of Individuals; Other Income; Financial Arrangements; Deductions; Depreciation; Losses; Charities; International Tax; Goods and Services Tax; Tax Administration; Disputes and Penalties; and Income Tax Avoidance.
Download or read book Core Tax Legislation and Study Guide 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-12 with total page 1599 pages. Available in PDF, EPUB and Kindle. Book excerpt: Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.
