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Making NZ's tax system fairer is a good idea – but this proposed new law isn't the answer

Written by Jonathan Barrett, Associate Professor in Commercial Law and Taxation, Te Herenga Waka — Victoria University of Wellington

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It’s no secret that Revenue Minister David Parker has long been interested in tax reform in New Zealand. In 2022, he announced plans for legislation requiring future tax policy changes to be measured against a set of tax principles, notably fairness.

The Taxation Principles Reporting Bill, just released for public submissions, is...

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