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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.
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
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and anal
Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest o
While most would agree that taxation should be fair, views as to what constitutes a fair tax vary. Economists and political philosophers since the days of Adam
