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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
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
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
Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not gr
