New Zealand Tax Law and Policy
Critical Junctures and Development
New Zealand Tax Law and Policy
Critical Junctures and Development
Buying pre-order items
Ebook and audiobook pre-orders will be delivered on the publication date.
Payment for this pre-order will be taken when the item becomes available
Description
The untold stories behind New Zealand's tax system through the analysis of the critical junctures in the development of New Zealand tax law and policy.
From the 1912 Waihi mining strike to modern asset-stripping rules, from century-old gambling taxes to decades-long debates over the taxation of capital gains, this book reveals the fascinating threads that weave through New Zealand's tax history. Bringing together the insights of judges, policymakers, administrators, and practitioners who have shaped the system, along with inputs from tax academics, this book offers both intimate personal accounts and authoritative outside perspectives on how taxation evolved in Aotearoa and what other countries can learn from it.
Why has New Zealand debated a comprehensive capital gains tax for nearly sixty years without implementing one? How did public-private cooperation forge unique policy solutions? How has New Zealand both inspired international tax developments and boldly charted its own course, often diverging from the OECD's tax guidance? These questions and many more are answered through rigorous analysis and compelling storytelling.
Whether you are a tax professional, a policy analyst, a tax scholar, a student, or simply curious about the history of taxation, this collection offers invaluable insights into one of the world's most competitive, and yet cohesively consultative, tax systems.
Accessibility Information
Additional accessibility information
- EPUB 3.0
- Conforms with the requirements of EPUB Accessibility Spec v1.1
- WCAG level AA
- WCAG v2.2 compliant
- accessibility@bloomsbury.com
Hazards
The publication contains no hazards
Support for non-visual reading
- No accessibility features offered by the reading system, device or reading software are disabled or otherwise unusable with the product
- Has alternative text descriptions for images
Visual adjustments
Appearance of the text and page layout can be modified according to the capabilities of the reading system (font family and size, spaces, as well as color of background and text)
Navigation
- Page list to go to pages from the print source version
- Elements such as headings, tables, etc for structured navigation
- All or substantially all textual matter is arranged in a single logical reading order
- Content is enhanced with ARIA roles to optimize organization and facilitate navigation
- Purposes of all links are made clear
Rich content
Language tagging provided
Table of Contents
Preface/Introduction, Craig Elliffe (University of Auckland, New Zealand), Johann Hattingh (University of Cape Town, South Africa), Victoria Plekhanova (University of Auckland, New Zealand)
Part 1: History of Tax Policy Making and Institutions
1. The Ebbs and Flows of New Zealand's Tax Policy-Making and Institutions, Adrian Sawyer (University of Canterbury, New Zealand)
2. Reflections on the Evolution of New Zealand's Tax Policy Making, Robin Oliver (OliverShaw, New Zealand)
3. Thirty Years of Taxpayer Rulings in New Zealand: History, Purposes, Approach and Legislation, Howard Davis (Tax Counsel Office of Inland Revenue, New Zealand)
4. A Brief History of The Taxation Review Authority of New Zealand, Alistair Hodson (University of Canterbury, New Zealand)
5. Reaction, Revolution and Realism: An Assessment of The Domestic Tax Policies of the Six Labour Governments (1935-2023), Jonathan Barrett (Victoria University of Wellington, New Zealand)
6. This Is Co-Operacy in The Tax Policy Process in New Zealand, David McLay (Barrister, New Zealand)
7. The Rise and Demise of Fairness for Families, Jeremy Beckham (Independent tax advisor, previously a Director at KPMG, New Zealand)
Part 2: The Evolution of Various Taxes and Tax Provisions
8. An Historical Lens on The Taxation of Gambling in Aotearoa New Zealand, Lisa Marriott (Victoria University of Wellington, New Zealand)
9. A Case of Legislative Strip Mining, Peter Frawley (Inland Revenue, New Zealand)
10. The 1974 GAAR Reforms: Legislative Delegation and Evolution by Judicial Interpretation, Craig Elliffe (University of Auckland, New Zealand)
11. Evolution of the Approaches Taken by the New Zealand Courts to the General Anti-Avoidance Rule, Sir William Young (Former Judge of Supreme Court of New Zealand)
12. The Politics of Capital Gains Tax for Aotearoa New Zealand: Why We Do Not Have a Comprehensive Capital Gains Tax, Geof Nightingale (Independent tax advisor, previously a partner at PwC New Zealand and a member of the 2018 Tax Working Group)
Part 3: International Tax
13. Technological Innovations and Territorial Tax Jurisdiction: The Impact of the Eastern Extension Australasia and China Telegraph Company Case on the Evolution of New Zealand's Approach to the Taxation of Non-Residents' Business Profits, Victoria Plekhanova (University of Auckland, New Zealand) and Chris Noonan (University of Auckland, New Zealand)
14. New Zealand Tax Treaties and the OECD Model, Carmel Peters (Inland Revenue, New Zealand)
15. Agar Agar to Yeast: How Indirect Taxation of Food Reflects Aspects of New Zealand's Cultural and Social Life between 1933 and 1984, Andrew Smith and Jonathan Barrett (Victoria University of Wellington, New Zealand)
Part 5: Distinguished Persons in New Zealand History
16. Arnold Nordmeyer and His 1958 Attack on Corporate Tax Dodging, Michael Littlewood (University of Auckland, New Zealand)
17. A Polymath of Taxation in New Zealand: Some Aspects of the Career of Sir Ivor Richardson, Shelley Griffiths (University of Otago, New Zealand)
18. Aspects of The History of The Influence of New Zealand on The Tax Systems of Other Countries, Matt Andrew (University of Auckland, New Zealand) and Philip Baker (Field Court Tax Chambers, UK)
Product details
| Published | Feb 04 2027 |
|---|---|
| Format | Ebook (Epub & Mobi) |
| Edition | 1st |
| Pages | 448 |
| ISBN | 9781509993789 |
| Imprint | Hart Publishing |
| Publisher | Bloomsbury Publishing |
Related Titles
