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Taxation

Tax Cuts, Inflation and Saving: Confusion Piled High

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Tax Cuts, Inflation and Saving: Confusion Piled High

Finance minister Michael Cullen argues against significant tax reductions on the grounds that they would be inflationary. In response, some have suggested that tax cuts could be quarantined by channelling them into savings through the KiwiSaver scheme, so reducing demand and inflation pressures. By Roger Kerr.


By New Zealand Business Roundtable New Zealand.


Taxation Policy Resource.


Restraining Leviathan: A Review of the Fiscal Responsibility Act 1994

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Restraining Leviathan: A Review of the Fiscal Responsibility Act 1994 " by Wellington economist and director of Capital Economics, Dr Bryce Wilkinson. Published by the New Zealand Business Roundtable

 

By New Zealand Business Roundtable ,Newzealand.

Taxation Policy Resource.


Takings, Givings and Bargains: Multiple Challenges to Limited Government

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Takings, Givings and Bargains: Multiple Challenges to Limited Government " By Richard A Epstein. This lecture was given in Wellington on 2 August 2004, under the auspices of the Law and Economics Association of New Zealand.... Published by the New Zealand Business Roundtable.

 

By New Zealand Business Roundtable ,Newzealand.

Taxation Policy Resource.


Submission on Reducing Tax Barriers to International Recruitment

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Submission on Reducing Tax Barriers to International Recruitment " The New Zealand Business Roundtable supports government moves to reduce tax barriers to international recruitment, but would like to see more attention paid to keeping New Zealand wealth-producing ... Published by the New Zealand Business Roundtable.

 

By New Zealand Business Roundtable , Newzealand.

Taxation Policy Resource.


Globalization and Income Taxes

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Globalization and Income Taxes" Competitive pressure on some capital income tax rates reinforces a four-way tradeoff in domestic income taxation. To maintain competitiveness, governments have to cut some tax rates on capital income down to "international standards." If these cuts lead to a de-alignment of different rates on capital income, domestic allocation becomes more inefficient, all else being equal. Cutting all tax rates on capital income to a uniform low level, while maintaining high and progressive tax rates on labour incomes, avoids this inefficiency, but sacrifices comprehensive income taxation, that is, joint and equal taxation of capital and labour incomes. Finally, reducing all income tax rates to international standards, including top rates on labour income, implies a strong significant reduction in the progressiveness of labour income taxation (and/or significant revenue losses). "Global Markets, National Tax Systems, and Domestic Politics: Rebalancing Efficiency and Equity in Open States' Income Taxation" by Steffen Ganghof is published by the Max Planck Institute for the Study of Societies.

 

By Max Planck Institute for the Study of Societies , Australia, Denmark, Finland, Germany, New Zealand, Norway and Sweden.

Taxation Policy Resource.


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