Browsing by Author "Marriott, Lisa"
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Item Restricted ACCY231: Accounting: Financial Accounting(Victoria University of Wellington, 2009) Marriott, LisaItem Restricted ACCY231: Accounting: Financial Accounting(Victoria University of Wellington, 2009) Marriott, LisaItem Restricted ACCY231: Accounting: Financial Accounting(Victoria University of Wellington, 2010) Marriott, LisaItem Restricted ACCY412: Accounting: Current Issues in Financial Accounting(Victoria University of Wellington, 2010) Marriott, LisaItem Open Access E-Commerce and its effect upon the Retail Industry and Government Revenue(Te Herenga Waka—Victoria University of Wellington, 2013) Steel, Will; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, BronwynThis paper was written by William Steel, Toby Daglish, Lisa Marriott, Norman Gemmell, Howell, Bronwyn and presented at a seminar on 20 March 2013, info hereItem Open Access From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)(Te Herenga Waka—Victoria University of Wellington, 2005) Marriott, Lisa; Fowler, CarolynNew Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously assisting individuals to be selfreliant. By 1988 the focus had moved to increasing efficiency and removing inequities that were present in the incumbent scheme. In 2004 and 2005 the New Zealand Government demonstrated that they are no longer opposed to providing ‘incentives’ to encourage retirement income savings, with the implementation of schemes targeted at the individual level and the workbased level. The indication is that taxation incentives to encourage retirement savings are more likely to be witnessed in a welfarist political environment. Conversely if the political environment has a stronger neoliberal focus, the support for taxation incentives is likely to reduce.Item Restricted MMPA501: Professional Accounting (Mast): Financial Accounting(Victoria University of Wellington, 2017) Cripps, Christopher; Marriott, LisaItem Restricted MMPA509: Professional Accounting: Taxation(Te Herenga Waka—Victoria University of Wellington, 2024) Marriott, LisaItem Restricted MMPA517: Professional Accounting (Mast): Special Topic: Current Issues in Taxation(Victoria University of Wellington, 2016) Marriott, LisaItem Restricted MMPA517: Professional Accounting (Mast): Special Topic: Current Issues in Taxation(Victoria University of Wellington, 2016) Marriott, LisaItem Restricted MMPA517: Professional Accounting (Mast): Special Topic: Current Issues in Taxation(Victoria University of Wellington, 2017) Cripps, Christopher; Marriott, LisaItem Restricted MMPA517: Professional Accounting (Mast): ST: Current Issues(Victoria University of Wellington, 2014) Marriott, LisaItem Restricted MMPA517: Professional Accounting (Masters): Special Topic: Current Issues in Accounting, Commercial Law and Taxation(Victoria University of Wellington, 2015) Marriott, LisaItem Open Access Money for something: A report on political party funding in Aotearoa New Zealand(Te Herenga Waka—Victoria University of Wellington, 2022) Rashbrooke, Max; Marriott, LisaDemocracy relies on equality between citizens. When some people have greater influence on key decisions, or greater access to people who have influence, democracy is undermined. However, in New Zealand, over several decades, political parties’ memberships have waned dramatically, and income and wealth have become more concentrated at the top. Meanwhile the cost of campaigning has risen. All this has made parties ever-more dependent on wealthy donors, leaving the door open for those donors to win favours in return. Our research highlights an accelerating pace of scandals caused by the movement of money between wealthy donors and decision-makers. The core recommendations from this research are: 1. Donors’ identities disclosed when they give over $1,500; 2. An annual cap on donations at $15,000; 3. Donations allowed only from eligible voters, not organisations; 4. Stronger powers for the Electoral Commission to pursue donations fraud; and 5. A system of state subsidies for small donations, democracy vouchers to allow voters to allocate state-provided campaign funds, and lump-sum payments to all parties.Item Open Access A Proposed Pathway towards future reform of New Zealand’s de minimis threshold(Te Herenga Waka—Victoria University of Wellington, 2013) Steel, Will; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, BronwynImports into New Zealand are tax free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We examine other nations' thresholds and border practices with a view to whether NZ should lower its de minimis threshold. We further examine other options, strongly recommending changing to a minimum customs value definition. However, we do not support collection of duties/GST through financial intermediaries, instead proposing the establishment of a multilateral system. Finally, we outline shortcomings in Customs’ cost - benefit analysis and accordingly present three alternative methodologies for future assessment of the de minimis threshold.Item Open Access A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold(Te Herenga Waka—Victoria University of Wellington, 2013) Steel, William; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, BronwynImports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We examine other nations’ thresholds and border practices with a view to whether NZ should lower its de minimis threshold. We further examine other options, strongly recommending changing to a minimum customs value definition. However, we do not support collection of duties/GST through financial intermediaries, instead proposing the establishment of a multilateral system. Finally, we outline shortcomings in Customs’ cost-benefit analysis and accordingly present three alternative methodologies for future assessment of the de minimis threshold.Item Open Access The Rural-Urban "Digital Divide" in New Zealand Progress Since September 2000(Te Herenga Waka—Victoria University of Wellington, 2002) Howell, Bronwyn; Marriott, LisaThe purpose of our study is to provide some additional data to increase understanding of any potential New Zealand geographical differences in business use of the Internet. Consistent with the definition of electronic commerce used in both the MED/BRC and ISCR studies we define "business use of the internet" to be any business use to which the Internet is put thus including both transactions of information (email advertising web-based searches) and buying and selling (business to business and business to consumer) exchanges. To distinguish between the bases of urban and rural used in other studies we define "metropolitan" to be the four main cities in New Zealand: Auckland Wellington Christchurch and Dunedin. "Provincial" centres are defined to be the principal towns in each of the 14 districts defined in the Telecom Yellow Pages data excluding the "metropolitan" centres while "rural" is defined as the rural hinterland surrounding each provincial centre in each of the regions17. Where "urban" is used this encompasses both metropolitan and provincial centre classifications.Item Open Access The Science of Taxing the Arts(Te Herenga Waka—Victoria University of Wellington, 2010) Marriott, LisaMost OECD countries support the arts with a broad range of tax incentives. The primary incentives provided in New Zealand are direct subsidies to traditional art forms such as the ballet and the symphony orchestra; tax credits for donations to certain not-for-profit organisations which may include arts organisations; and tax incentives for New Zealand production of films digital and visual effects. This paper investigates the economic philosophical and sociological arguments raised for and against the provision of tax incentives for 'the arts'. A variety of direct and indirect instruments are discussed. A trans-Tasman comparison of arts related funding and incentives is undertaken and the suggestion made that New Zealand must engage in more effective targeting of scarce resources in order to maximise outcomes from tax incentives and increase economic efficiency.Item Open Access The State of e-New Zealand 12 months on(Te Herenga Waka—Victoria University of Wellington, 2004) Howell, Bronwyn; Marriott, LisaIn The State of e-New Zealand: 12 Months On we revisit the measures of New Zealand's preparedness to utilise and capitalise upon the economic and social benefits promised by the uses of electronic infrastructures addressed in our November 2000 paper The State of e-New Zealand. We acknowledge the considerable difficulties in measuring and assessing the complete range ofbenefits arising from the use of these technologies given that the ultimate effects of their use are hard to separate out from other factors. Hence we once again test our hypothesis: that if New Zealand is performing at the international forefront of infrastructure indicators then there is every reason to believe that in the absence of any evidence to the contrary it is performing well also in those areas where no measurable or reliable indicators of performance are available. Once more we find support for our hypothesis. New Zealand remained at the forefront of practically all publicly-available electronic infrastructure indicators throughout 2000 and into 2001. In particular the comparative advantage identified over Australia in the 2000 report is largely maintained.Item Restricted TAXN201: Taxation: Introduction to Taxation(Victoria University of Wellington, 2016) Marriott, Lisa
