The Tax Working Group's Recommendation 13: Meritorious but unlikely to be implemented?

The Tax Working Group's Recommendation 13: Meritorious but unlikely to be implemented?

Vial, Peter
Identifier: http://hdl.handle.net/2292/14009
Issue Date: 2011
Reference: In Taxation Issues: Existing and Emerging. Editors: Sawyer AJ, Maples A. 45-65. The Centre for Commercial and Corporate Law Inc, Christchurch, New Zealand 2011
Rights: Copyright: The Centre for Commercial and Corporate Law Inc
Rights (URI): https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm

Abstract:

The chapter examines the genesis and merits of the Tax Working Group's Recommendation 13 with reference, inter alia, to existing New Zealand institutional arrangements relating to legislative reform generally; the experience in Australia with the Board of Taxation; and recent proposals to reform the tax policy development system in the United Kingdom.

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