Tax Working Group sessions
Access documents, papers, and presentations from the 2009 Tax Working Group sessions.
- Session one: The fiscal framework
- Session two: Personal taxes, GST, and transfers
- Session three: Revenue raising options
- Session four: Corporate taxation
- Session five: Scenarios for reform
Session one: The fiscal framework
Session one was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Friday, 5 June 2009.
- Summary of the meeting pdf133KB
- Meeting agenda pdf18.7KB
- Presentation by Secretary to the Treasury (speech notes)
- Links to the 2009/10 Budget and Economic and Fiscal Update (BEFU) and the Fiscal Strategy Report (FSR)
- Fiscal outlook chart from Inland Revenue Department presentation pdf14.6KB
- Papers presented to the Tax Policy Conference: New Zealand tax policy reform – Where to next?, February 2009.
Session two: Personal taxes, GST, and transfers
Session two was held at Rutherford House,Te Herenga Waka—Victoria University of Wellington on Friday 31 July 2009.
- Summary of the meeting pdf140KB
Background papers considered by the Tax Working Group:
- Tax and transfers pdf353KB (incl Appendice A pdf191KB , Appendice B pdf34.1KB and Appendice C pdf187KB )
- Changing the rate of GST pdf1MB
- Population ageing and taxation pdf505KB
- Integrity issues associated with GST pdf70.2KB
Session three: Revenue raising options
Session three was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Wednesday, 16 September 2009.
- Summary of the meeting pdf55.9KB
- Taxing Capital Gains in New Zealand: Assessment and Recommendations, Leonard E Burman and David I White pdf366KB
- The Taxation of Capital Gains, Inland Revenue and Treasury pdf723KB
- The Long Term Effects of Capital Gains Taxes in New Zealand, Andrew Coleman pdf465KB
- Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes, Andrew Coleman and Arthur Grimes pdf352KB
- Land Tax, Inland Revenue and Treasury pdf246KB
- Other Base Broadening and Revenue Raising Ideas, Inland Revenue and Treasury pdf260KB
- Tax administration changes to raise additional revenue over time, Inland Revenue pdf260KB
Session four: Corporate taxation
Session four was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Friday, 9 October 2009
- Summary of the meeting pdf38.4KB
- Company Tax issues facing New Zealand pdf410KB
- Debt and equity finance and interest allocation rules pdf61.8KB
- Capital Taxation in New Zealand—A Review from an International Perspective pdf344KB
Session five: Scenarios for reform
Session five was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Monday, 9 November 2009
- Summary of the meeting pdf72KB
- Estimating the Distortionary Costs of Income Taxation in New Zealand, The Treasury pdf103KB
- The Distortionary Costs of Taxation, Prof John Creedy pdf103KB
- The Elasticity of Taxable Income: A Non-Technical Summary, Prof John Creedy pdf127KB
- The Tax System and Housing Demand in New Zealand, The Reserve Bank pdf106KB
- Cover note to Tax Reform Scenarios pdf209KB
- Scenarios pdf1.7MB