RSS 1.0Business and Law: Conference Contributions
Browse by
Recent Submissions
-
Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens
(2019)The People’s Republic of China’s (China’s) recent reform of their individual income tax is amongst the most significant reforms for the country in decades. Not only have tax rates altered, with a number of new deductions ... -
Aotearoa New Zealand National Report
(2018) -
Assessing the Likely Impact of the Tax Working Group on Tax Administration in New Zealand”,
(2019)With the establishment of the New Zealand (NZ) government’s Tax Working Group (TWG) in late 2017, the level of interest in the TWG’s deliberations, the extent of submissions received, and subsequent recommendations, is ... -
Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective
(2019)Traditionally taxes (and tax systems) are evaluated using principles that, in many instances, trace back to the work of Adam Smith (namely, equity, certainty, convenience and economy). Added to these principles are those ... -
The innovation paradox and survival of family firms in the United Arab Emirates
(2019)This paper investigates the impact of firm size and family influence on innovation in the context of smaller family firms operating in the United Arab Emirates. The owners of family firms typically want their business to ... -
The Effect of House Prices on Fertility: Evidence from Canada
(ZBW - German National Library of Economics, 2015)Persistent house price increases are a likely candidate for consideration in fertility decisions. Theoretically, higher housing prices will cause renters to desire fewer additional children, but home owners to desire more ... -
Shocks, tipping points and last straws: Turnover decision making in a post-disaster context
(Academy of Management, 2017) -
A capital gains tax for New Zealand? The role of housing affordability and other socio-economic factors in the capital gains tax debate
(2019)There has been much debate in recent times concerning the need for a separate and comprehensive capital gains tax (CGT) in New Zealand (NZ). Some of this debate can be attributed to the prominence that this topic gained ... -
Understanding the mediating role of social media in virtual team conflicts
(2014)Communication technology is recognized as an important component of a virtual team (VT). Communication technologies other than social media have been linked to VT conflicts by prior research. This research in progress ... -
Tax Compliance in the New Millennium
(2019)Taxpayer compliance is a critical part of any tax system, as without it the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the ... -
Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand
(2019)The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per ... -
Tone and the Accounting Narrative
(2019)Tone is a means by which narratives may be imbued with a desired connotation or affect through word choice. Like other elements of style, tone may be deployed to aid the dissemination of incrementally useful information ... -
Information gathering in the Post-Truth world
(2019)The effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestic and, increasingly offshore) ... -
The Contributions of Tax Committees: A New Zealand Perspective
(2018)Tax committees are integral to a number of jurisdictions in terms of undertaking an extensive review of the tax system, undertaking consultation with the private sector over proposed tax policychanges, and more generally, ... -
Who Cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia: Reflections from Downunder
(2018)Taxation does not formallysit within a single discipline, and for that matter,there continues to be debateconcerning whether it is capable of being a discipline in its own right. Furthermore, taxation does not inherently ...
