The Tax System in New Zealand: An Appraisal and Options for Change
New Zealand's tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment decisions...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2001
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | New Zealand's tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment decisions is encouraged by the low level of targeted tax incentives. The tax system is also more neutral vis-à-vis private saving than in most other countries, in particular because no general incentives are provided to private pension saving. There is hence no immediate need for major tax reform, but several second order issues should be addressed in order to reap the full benefit of an otherwise well-functioning system. The most important improvement would be to broaden the income tax base by including capital gains on a more comprehensive scale as well as introducing a tax on imputed rental income of owner-occupied housing. These two steps would not only reduce horisontal inequities and hence tax ... |
| Beschreibung: | 1 Online-Ressource (78 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/382808014300 |
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| 520 | |a New Zealand's tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment decisions is encouraged by the low level of targeted tax incentives. The tax system is also more neutral vis-à-vis private saving than in most other countries, in particular because no general incentives are provided to private pension saving. There is hence no immediate need for major tax reform, but several second order issues should be addressed in order to reap the full benefit of an otherwise well-functioning system. The most important improvement would be to broaden the income tax base by including capital gains on a more comprehensive scale as well as introducing a tax on imputed rental income of owner-occupied housing. These two steps would not only reduce horisontal inequities and hence tax ... | ||
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| spelling | Dalsgaard, Thomas Verfasser aut The Tax System in New Zealand An Appraisal and Options for Change Thomas Dalsgaard Paris OECD Publishing 2001 1 Online-Ressource (78 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers New Zealand's tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment decisions is encouraged by the low level of targeted tax incentives. The tax system is also more neutral vis-à-vis private saving than in most other countries, in particular because no general incentives are provided to private pension saving. There is hence no immediate need for major tax reform, but several second order issues should be addressed in order to reap the full benefit of an otherwise well-functioning system. The most important improvement would be to broaden the income tax base by including capital gains on a more comprehensive scale as well as introducing a tax on imputed rental income of owner-occupied housing. These two steps would not only reduce horisontal inequities and hence tax ... Economics New Zealand https://doi.org/10.1787/382808014300 Verlag kostenfrei Volltext |
| spellingShingle | Dalsgaard, Thomas The Tax System in New Zealand An Appraisal and Options for Change Economics New Zealand |
| title | The Tax System in New Zealand An Appraisal and Options for Change |
| title_auth | The Tax System in New Zealand An Appraisal and Options for Change |
| title_exact_search | The Tax System in New Zealand An Appraisal and Options for Change |
| title_exact_search_txtP | The Tax System in New Zealand An Appraisal and Options for Change |
| title_full | The Tax System in New Zealand An Appraisal and Options for Change Thomas Dalsgaard |
| title_fullStr | The Tax System in New Zealand An Appraisal and Options for Change Thomas Dalsgaard |
| title_full_unstemmed | The Tax System in New Zealand An Appraisal and Options for Change Thomas Dalsgaard |
| title_short | The Tax System in New Zealand |
| title_sort | the tax system in new zealand an appraisal and options for change |
| title_sub | An Appraisal and Options for Change |
| topic | Economics New Zealand |
| topic_facet | Economics New Zealand |
| url | https://doi.org/10.1787/382808014300 |
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