Tax Working Group sessions

Access documents, papers, and presentations from the 2009 Tax Working Group sessions.

• Session one: The fiscal framework
• Session two: Personal taxes, GST, and transfers
• Session three: Revenue raising options
• Session four: Corporate taxation
• Session five: Scenarios for reform

Session one: The fiscal framework

Session one was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Friday, 5 June 2009.

• Summary of the meeting pdf133KB
• Meeting agenda pdf18.7KB
• Presentation by Secretary to the Treasury (speech notes)
• Links to the 2009/10 Budget and Economic and Fiscal Update (BEFU) and the Fiscal Strategy Report (FSR)
• Fiscal outlook chart from Inland Revenue Department presentation pdf14.6KB
• Papers presented to the Tax Policy Conference: New Zealand tax policy reform – Where to next?, February 2009.

Session two: Personal taxes, GST, and transfers

Session two was held at Rutherford House,Te Herenga Waka—Victoria University of Wellington on Friday 31 July 2009.

• Summary of the meeting pdf140KB

Background papers considered by the Tax Working Group:

• Tax and transfers pdf353KB (incl Appendice A pdf191KB , Appendice B pdf34.1KB and Appendice C pdf187KB )
• Changing the rate of GST pdf1MB
• Population ageing and taxation pdf505KB
• Integrity issues associated with GST pdf70.2KB

Session three: Revenue raising options

Session three was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Wednesday, 16 September 2009.

• Summary of the meeting pdf55.9KB
• Taxing Capital Gains in New Zealand: Assessment and Recommendations, Leonard E Burman and David I White pdf366KB
• The Taxation of Capital Gains, Inland Revenue and Treasury pdf723KB
• The Long Term Effects of Capital Gains Taxes in New Zealand, Andrew Coleman pdf465KB
• Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes, Andrew Coleman and Arthur Grimes pdf352KB
• Land Tax, Inland Revenue and Treasury pdf246KB
• Other Base Broadening and Revenue Raising Ideas, Inland Revenue and Treasury pdf260KB
• Tax administration changes to raise additional revenue over time, Inland Revenue pdf260KB

Session four: Corporate taxation

Session four was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Friday, 9 October 2009

• Summary of the meeting pdf38.4KB
• Company Tax issues facing New Zealand pdf410KB
• Debt and equity finance and interest allocation rules pdf61.8KB
• Capital Taxation in New Zealand—A Review from an International Perspective pdf344KB

Session five: Scenarios for reform

Session five was held at Rutherford House, Te Herenga Waka—Victoria University of Wellington on Monday, 9 November 2009

• Summary of the meeting pdf72KB
• Estimating the Distortionary Costs of Income Taxation in New Zealand, The Treasury pdf103KB
• The Distortionary Costs of Taxation, Prof John Creedy pdf103KB
• The Elasticity of Taxable Income: A Non-Technical Summary, Prof John Creedy pdf127KB
• The Tax System and Housing Demand in New Zealand, The Reserve Bank pdf106KB
• Cover note to Tax Reform Scenarios pdf209KB
• Scenarios pdf1.7MB