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    Comparative Tax Policy Approaches in New Zealand and Australia: Instructional Guidance for Hong Kong? (2015)

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    12660634_HKU Conference - Tax Policy in NZ & Aust 2015 revised Dec 2015.docx (194.7Kb)
    Type of Content
    Conference Contributions - Published
    UC Permalink
    http://hdl.handle.net/10092/12056
    
    Publisher
    University of Canterbury. Department of Accounting and Information Systems
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    • Business: Conference Contributions [239]
    Authors
    Sawyer, A.J.
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    Abstract

    Tax policy development in Australia and New Zealand has the hallmarks of consultation and input from various organizations outside of the government. Both countries operate as democracies, although Australia’s parliamentary system is more complex through the operation of both the Lower House and the Senate, and multiple layers of government that comes with a federal system. New Zealand has a unicameral House of Representatives, which facilitates the policy development process, notwithstanding operating under a Mixed Member Proportional system. In comparative terms, New Zealand’s tax policy process is more structured and transparent, highlighted by the Generic Tax Policy Process. Australia’s federal tax policy process operates with less cooperation between the Australian Treasury and the Australian Tax Office, compared to the New Zealand Treasury and Inland Revenue. In contrast, the Hong Kong Special Administrative Region (HKSAR) operates under the provisions of the Basic Law, with Articles 107 and 108 providing guidance with respect to tax policy development. This paper seeks to offer insights from Australia and New Zealand that could potentially inform the debate in the HKSAR over tax reform, especially with the HKSAR’s long term revenue planning, and recent proposals for more enhanced tax policy development.

    Citation
    Sawyer, A.J. (2015) Comparative Tax Policy Approaches in New Zealand and Australia: Instructional Guidance for Hong Kong?. University of Hong Kong, Hong Kong: Fourth International Conference of the Taxation Law Research Programme (TLRP), 31 Oct 2015. 27pp.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
    48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
    Rights
    https://hdl.handle.net/10092/17651

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