Browsing Open Polytechnic Research by Subject "Taxation"

A conceptual analysis on the taxation system of highly virtual enterprises.

Huang, G. (2010)

Highly virtual enterprise (HVE) as a new form of business has existed in the cloud for a long time, but its taxation system is far from establishment. This paper analysed the characteristics of a HVE in the cloud environment, ...

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 ...

Communities of taxation and justice : A communitarian approach to inequality and taxation.

Barrett, J. (2012)

Democratic discourse, taxation and hypothecation.

Barrett, J. (2012)

Equity and GST policy.

Barrett, J. (2010)

Ostensibly a technocratic instrument, goods and services tax (GST) nevertheless lends itself to philosophical analysis. Consumption taxes, in general, are congruent with Thomas Hobbes�s injunction that a person should be ...

Equity in the amoral state: The nexus between charities, gambling and the taxation-redistribution system.

Barrett, J.; Veal, J. (2014)

Fat taxes: A proportionality approach.

Barrett, J. (2012)

How to bake a tasty pie: The New Zealand managed funds and savings regime.

Bourke, D. (2008)

From 1 April 2007, New Zealand introduced a new regime for the taxation of investment income which is aimed at levelling the investment tax playing field. This article provides a technical overview of this regime and the ...

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 ...

New Zealand taxation 2005.

Alley, C.; Chan, C.; Dunbar, D.; Flannery, P.; Frost, A.; Maples, A.; Smith, N.; Veal, J. (2005)

Discusses New Zealand taxation.

‘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 ...

Staples tax guide 2012.

Veal, J.; Turner, T.; Macalister, C. (2012)

Staples tax guide 2012: Mid-year supplement.

Veal, J.; Turner, T.; Macalister, C. (2012)

Staples tax guide 2015.

Veal, J.; Turner, T.; Macalister, C. (Thomson Reuters, 2015)

Provides the latest legislation and case law for the income tax year ending 31 March 2015, and is the essential reference point for all work on New Zealand income tax and GST issues. It contains in-depth commentary on ...

Staples tax guide 2015: Mid-year supplement.

Veal, J.; Turner, T.; Macalister, C. (Thomson Reuters, 2015)

Staples tax guide 2016.

Veal, J.; Turner, T.; Macalister, C. (Thomson Reuters, 2016)

Staples tax guide 2016: Mid-year supplement.

Veal, J.; Turner, T.; Macalister, C. (Thomson Reuters, 2016)

Staples tax guide.

Veal, J.; Turner, T.; Macalister, C. (Brookers, 2006)

Tax payments.

Veal, J. (Brookers, 2006)

Provides a topical analysis of all the major areas of taxation as they are applied in New Zealand.

Tax rationality, politics and media spin: A case study of New Zealand’s failed ‘car park tax’.

Barrett, J.; Veal, J. (2014)