Browsing Accounting by Author "Barrett, J."
Now showing items 1-7 of 7
-
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) -
�Off balance sheet law�: Globalisation, accounting and democracy.
Barrett, J. (2007)National governments commonly facilitate neo-liberal globalisation by permitting private bodies to apply global commercial rules locally. The recent legislating of international financial reporting standards (IFRSs) in New ... -
Progressive income tax revisited.
Barrett, J. (2008) -
Tax rationality, politics and media spin: A case study of New Zealand’s failed ‘car park tax’.
Barrett, J.; Veal, J. (2014) -
Tax rationality, politics, and media spin: A case study of the failed ‘car park tax’ proposal.
Barrett, J.; Veal, J. (2016)The Generic Tax Policy Process (“GTPP”) is designed to ensure open and consultative development of tax policy and law in New Zealand. Despite complying with the GTPP, a proposal to extend fringe benefit tax to certain ... -
Third sector enterprise: some tax policy considerations.
Barrett, J.; Veal, J. (2013)In this paper, using New Zealand as a jurisdictional focus but drawing on overseas research,third sector enterprises and tax concessions are discussed.