Tax and Fairness

Deborah Russell · Terry Baucher

2017년 5월 · BWB Texts 56권 · Bridget Williams Books

eBook

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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.

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Deborah Russell is a political theorist and a former lecturer in taxation at Massey University. She has written articles on taxation for the Dominion Post, the New Zealand Herald, and The Spinoff, as well as appearing on TV and radio to explain taxation issues, and comment on contemporary social and political issues. Disclosure: Deborah Russell is standing as the Labour candidate in New Lynn in the 2017 election. The ideas in Tax and Fairness are the authors’ own, and are not nor are intended to be Labour policy.

Terry Baucher is the director of his Auckland based tax consultancy firm Baucher Consulting Limited which he founded in August 2004. Born in Northern Ireland, Terry arrived in New Zealand in 1993 to follow the Lions Tour and decided to stay. He has worked as a tax specialist in New Zealand since 1993 after nine years practice in England. He contributes a regular column on current tax issues to www.interest.co.nz and is a frequent commentator on tax matters in the media, including Radio New Zealand and the New Zealand Herald.