International Tax Reviews and New Zealands Tax Working Group: What - - PowerPoint PPT Presentation

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International Tax Reviews and New Zealands Tax Working Group: What - - PowerPoint PPT Presentation

Jul 23, 2023 285 likes •569 views

Welcom e to Victoria Business School International Tax Reviews and New Zealands Tax Working Group: What can we learn? Professor Alan Auerbach Professor of Economics and Law at the University of California, Berkeley, 2013 Robin Oliver

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Welcom e to Victoria Business School

International Tax Reviews and New Zealand’s Tax Working Group: What can we learn? Professor Alan Auerbach

Professor of Economics and Law at the University of California, Berkeley, 2013 Robin Oliver Scholarship Visiting Lecturer in Tax Policy

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International Tax Reviews and New Zealand’s TWG: What Can We Learn?

Alan J. Auerbach University of California, Berkeley March 2013

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Composition and Scope

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Tax Structure versus Tax Revenues

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Tax Structure versus Tax Revenues

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Objectives of Tax Reform

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Mirrlees

  • 1. Distributional fairness (i.e., progressivity)
  • 2. Efficiency
  • 3. Minimize administrative & compliance costs
  • 4. Fairness (procedural; lack of arbitrariness)
  • 5. Transparency
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Henry

  • 1. Equity (horizontal and vertical)
  • 2. Efficiency
  • 3. Simplicity
  • 4. Sustainability
  • 5. Policy consistency
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TWG

  • 1. Efficiency and growth
  • 2. Equity and fairness
  • 3. Revenue integrity
  • 4. Fiscal cost
  • 5. Minimize compliance and administrative cost
  • 6. Coherence
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Objectives of Tax Reform

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Choice of Tax Base: Capital Income, Labor Income, Consumption

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Corporate Taxation

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Corporate Taxation: Alignment

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Corporate Taxation: International

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Wealth Transfer Taxes

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Taxing Economic Rents

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Low Income Benefits

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Low Income Benefits

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Environmental Taxation

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Reform of Institutions

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Implications for New Zealand

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Welcom e to Victoria Business School

International Tax Reviews and New Zealand’s Tax Working Group: What can we learn? Professor Alan Auerbach

Professor of Economics and Law at the University of California, Berkeley, 2013 Robin Oliver Scholarship Visiting Lecturer in Tax Policy