Now showing items 1-4 of 4

    • Charities' tax privileges in New Zealand: A critical analysis. 

      Barrett, J.; Veal, J. (2012)
      This article critically analyses the tax privileges extended to charities in New Zealand. The concept of a charity is established, and the grounds for tax privileges are considered. Without gainsaying the social value that ...
    • Land taxation: A New Zealand perspective. 

      Barrett, J.; Veal, J. (2012)
      This article considers land taxation from a New Zealand perspective. The theory underpinning land taxation is first sketched, along with the legislative history of land taxation in New Zealand and contemporary local ...
    • ‘Pokie Machines Ruined My Brother': Gambling Associated Harm from a New Zealand Policy Perspective. 

      Barrett, J.; Veal, J. (2013)
      This article analyses government policy on gambling-associated harm and gambling taxation. Because of the variety in forms of gambling, and the consequent implausibility of a single formulation for gambling taxation, focus ...
    • Social enterprise: some tax policy considerations. 

      Barrett, J.; Veal, J. (2013)
      Bright lines do not demarcate altruistic and entrepreneurial domains: many charities engage in trade and many companies perform some public benefit functions. The emergence of social enterprises, which employ features of ...