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Reflections on 'A Tax System for New Zealand's Future'

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  • John Creedy

Abstract

'A Tax System for New Zealand's Future', the Report of the Tax Working Group, is reviewed. The Report is judged a model of rational policy analysis, explaining the need for reform, the basic principles used to consider alternative policies, and the advantages and disadvantages of a range of reform proposals. A number of aspects concerning the evaluation of tax structures are considered, and some arguments which not stated explicitly in the Report are clarified.

Suggested Citation

  • John Creedy, 2010. "Reflections on 'A Tax System for New Zealand's Future'," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 17(1), pages 63-76.
    • Handle: RePEc:acb:agenda:v:17:y:2010:i:1:p:63-76
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    File URL: http://press-files.anu.edu.au/downloads/press/p89091/pdf/reflections.pdf
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    References listed on IDEAS

    as
    1. John Creedy, 2004. "The Excess Burden of Taxation," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 37(4), pages 454-464, December.
    2. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
    3. John Creedy & Cath Sleeman, 2006. "The Distributional Effects of Indirect Taxes," Books, Edward Elgar Publishing, number 12558.
    4. John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 21109, Victoria University of Wellington, Chair in Public Finance.
    2. Palmer, Carolyn, 2014. "'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters," Working Paper Series 18858, Victoria University of Wellington, Chair in Public Finance.
    3. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    4. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 9463, Victoria University of Wellington, Chair in Public Finance.

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