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

dc.contributor.author	Barrett, J.
dc.contributor.author	Veal, J.
dc.date.accessioned	2013-06-12T02:30:48Z
dc.date.available	2013-06-12T02:30:48Z
dc.date.issued	2012
dc.description	Refereed journal article.	en
dc.description.abstract	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 many charities deliver, the authors ask whether certain historical privileges are justified when measured against contemporary needs and circumstances. They conclude that far greater transparency is needed in the sector. Such openness would enable a fully informed debate about the types of charitable organisations the tax system encourages, and whether the tax privileges currently extended to them are justified.	en
dc.identifier.citation	Barrett, J., & Veal, J. (2012). Charities' tax privileges in New Zealand: A critical analysis. Journal of the Australasian Tax Teachers Association, 7(1), 1-20.	en
dc.identifier.uri	http://hdl.handle.net/11072/1500
dc.language.iso	en	en
dc.subject	Taxation	en
dc.subject	Charities	en
dc.title	Charities' tax privileges in New Zealand: A critical analysis.	en
dc.type	Article	en

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