Anaesthetising Taxation? Fairness in New Zealand Taxation Discussions
| dc.contributor.author | Vosslamber, Rob | |
| dc.date.accessioned | 2024-05-13T23:36:43Z | |
| dc.date.available | 2024-05-13T23:36:43Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | Long before Adam Smith included equality as one of his taxation maxims, governments have endeavoured to present taxation as more or less fair or equitable, and taxpayers have questioned the fairness or equity of the same. This article considers how the language of fairness or equity has been used in the reports of past New Zealand tax committees. The article then questions the meaningfulness of such language. The article concludes that the presentation of taxation as more or less fair plays an important motivational, rather than substantive role. As an open access journal, all content is freely available without charge to users and their institutions, and articles are accepted on condition that users may read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose without asking prior permission from the publisher or the author. | |
| dc.identifier.citation | Vosslamber R (2023). ANAESTHETISING TAXATION? FAIRNESS IN NEW ZEALAND TAXATION DISCUSSIONS. Journal of Australian Taxation. 25(2). 54-77. | |
| dc.identifier.issn | 1440-0405 | |
| dc.identifier.uri | https://hdl.handle.net/10092/106679 | |
| dc.rights | All rights reserved unless otherwise stated | |
| dc.rights.uri | http://hdl.handle.net/10092/17651 | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | |
| dc.subject.anzsrc | 48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law | |
| dc.subject.anzsrc | 44 - Human society::4407 - Policy and administration::440709 - Public policy | |
| dc.title | Anaesthetising Taxation? Fairness in New Zealand Taxation Discussions | |
| dc.type | Journal Article | |
| uc.college | UC Business School | |
| uc.department | Department of Accounting and Information Systems |