University of Canterbury Home
    • Admin
    UC Research Repository
    UC Library
    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    1. UC Home
    2. Library
    3. UC Research Repository
    4. UC Business School | Te Kura Umanga
    5. Business: Conference Contributions
    6. View Item
    1. UC Home
    2.  > 
    3. Library
    4.  > 
    5. UC Research Repository
    6.  > 
    7. UC Business School | Te Kura Umanga
    8.  > 
    9. Business: Conference Contributions
    10.  > 
    11. View Item

    Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective (2019)

    Thumbnail
    View/Open
    Accepted version (958.0Kb)
    Type of Content
    Conference Contributions - Other
    UC Permalink
    http://hdl.handle.net/10092/17672
    
    Collections
    • Business: Conference Contributions [233]
    Authors
    Sawyer, A.J.
    show all
    Abstract

    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 of: simplicity, efficiency, and revenue raising. These principles predominantly focus on economic measures (with the exception of equity), and leave out broader social, environmental and cultural factors that impact the well-being of citizens and their country. Within the wider sphere of public expenditures, work has been underway for more than a decade in New Zealand (NZ) to create what the NZ Treasury refers to as its Living Standards Framework (LSF) to incorporate this wider concept of well-being. Fiscal policy is included within the LSF evaluations. The LSF, while still undergoing refinement, formed part of the NZ Government’s Tax Working Group (TWG) framework, and appears in aspects of the TWG’s 2019 Final Report. The NZ Government’s Budget 2019 is one of the first globally to be a well-being budget, although it contains minimal tax content. This paper reviews both the traditional and new LSF principles, evaluates their application by the 2009- 10 Victoria University of Wellington (VUW) TWG, the NZ Government 2017-2019 TWG and NZ’s Budget 2019. It concludes that other jurisdictions should be keeping a close eye on the impact and ‘success’ of these developments.

    Citation
    Sawyer A (2019). Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective. University of Central Lancashire, Preston, UK: Tax Research Network Conference,. 09/09/2019-11/09/2019.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
    44 - Human society::4407 - Policy and administration::440709 - Public policy
    38 - Economics::3801 - Applied economics::380119 - Welfare economics

    Related items

    Showing items related by title, author, creator and subject.

    • Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries 

      Sawyer AJ; Sadiq K; McCredie B (2018)
      The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...
    • Simplification: Lessons from New Zealand 

      Sawyer AJ; Bornman M; Smith G (Pretoria University Law Publications, 2019)
      This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ...
    • Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens 

      Sawyer, A.J. (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 ...
    Advanced Search

    Browse

    All of the RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThesis DisciplineThis CollectionBy Issue DateAuthorsTitlesSubjectsThesis Discipline

    Statistics

    View Usage Statistics
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer