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What is happening to tax policy in New Zealand and is it sensible?

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dc.contributor.author Gemmell, Norman
dc.date.accessioned 2021-06-08T02:40:19Z
dc.date.accessioned 2022-07-12T02:55:45Z
dc.date.available 2021-06-08T02:40:19Z
dc.date.available 2022-07-12T02:55:45Z
dc.date.copyright 2021
dc.date.issued 2021
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/21110
dc.description.abstract This paper reviews two recent changes to tax policy settings in New Zealand: an increase in the top income tax rate and a ‘housing package’. It argues that both represent ad hoc responses without a coherent strategy. Further, government officials’ policy assessments confirm these were progressed unduly rapidly, based on limited analysis, and against official advice on the most suitable option to deliver on the government’s own objectives. This is likely to result in policy outcomes falling well short of objectives, and potentially serious unintended consequences. Coherence of the tax system in particular is at risk. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 03/2021 en_NZ
dc.subject Housing package en_NZ
dc.subject Tax policy en_NZ
dc.subject Top tax rate en_NZ
dc.subject Policy space en_NZ
dc.title What is happening to tax policy in New Zealand and is it sensible? en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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