Toward a More Efficient Taxation System in New Zealand:
After the radical reforms undertaken in the 1980s, the NZ tax system has long been regarded as one of most efficient within the OECD, and is based on a comprehensive income approach. Looking forward, the country will require a tax regime that helps the economy to continue raising living standards, s...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2007
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| Series: | OECD Economics Department Working Papers
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| Subjects: | |
| Online Access: | Volltext |
| Summary: | After the radical reforms undertaken in the 1980s, the NZ tax system has long been regarded as one of most efficient within the OECD, and is based on a comprehensive income approach. Looking forward, the country will require a tax regime that helps the economy to continue raising living standards, supports savings and investment and copes with emerging pressures such as increasing geographic mobility of labour and capital. In this context, it will be important to have in place a clear long-term direction for the tax system to guide reforms. There are at least two broad options that are worth considering: adapting the system within a comprehensive income approach or adopting a dual income tax system. Future changes to the tax system need to be consistent with the approach ultimately adopted. In any case, a number of limitations of current tax bases will need to be tackled. This Working Paper relates to the 2007 OECD Economic Survey of New Zealand (www.oecd.org/eco/surveys/nz) |
| Physical Description: | 1 Online-Ressource (36 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/176055857625 |
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| index_date | 2024-07-03T19:35:05Z |
| indexdate | 2024-12-18T19:04:08Z |
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| language | English |
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| spelling | Mourougane, Annabelle Verfasser aut Toward a More Efficient Taxation System in New Zealand Annabelle Mourougane = Vers un système fiscal plus efficace en Nouvelle-Zélande / Annabelle Mourougane Vers un système fiscal plus efficace en Nouvelle-Zélande Paris OECD Publishing 2007 1 Online-Ressource (36 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers After the radical reforms undertaken in the 1980s, the NZ tax system has long been regarded as one of most efficient within the OECD, and is based on a comprehensive income approach. Looking forward, the country will require a tax regime that helps the economy to continue raising living standards, supports savings and investment and copes with emerging pressures such as increasing geographic mobility of labour and capital. In this context, it will be important to have in place a clear long-term direction for the tax system to guide reforms. There are at least two broad options that are worth considering: adapting the system within a comprehensive income approach or adopting a dual income tax system. Future changes to the tax system need to be consistent with the approach ultimately adopted. In any case, a number of limitations of current tax bases will need to be tackled. This Working Paper relates to the 2007 OECD Economic Survey of New Zealand (www.oecd.org/eco/surveys/nz) Economics New Zealand https://doi.org/10.1787/176055857625 Verlag kostenfrei Volltext |
| spellingShingle | Mourougane, Annabelle Toward a More Efficient Taxation System in New Zealand Economics New Zealand |
| title | Toward a More Efficient Taxation System in New Zealand |
| title_alt | Vers un système fiscal plus efficace en Nouvelle-Zélande |
| title_auth | Toward a More Efficient Taxation System in New Zealand |
| title_exact_search | Toward a More Efficient Taxation System in New Zealand |
| title_exact_search_txtP | Toward a More Efficient Taxation System in New Zealand |
| title_full | Toward a More Efficient Taxation System in New Zealand Annabelle Mourougane = Vers un système fiscal plus efficace en Nouvelle-Zélande / Annabelle Mourougane |
| title_fullStr | Toward a More Efficient Taxation System in New Zealand Annabelle Mourougane = Vers un système fiscal plus efficace en Nouvelle-Zélande / Annabelle Mourougane |
| title_full_unstemmed | Toward a More Efficient Taxation System in New Zealand Annabelle Mourougane = Vers un système fiscal plus efficace en Nouvelle-Zélande / Annabelle Mourougane |
| title_short | Toward a More Efficient Taxation System in New Zealand |
| title_sort | toward a more efficient taxation system in new zealand |
| topic | Economics New Zealand |
| topic_facet | Economics New Zealand |
| url | https://doi.org/10.1787/176055857625 |
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