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Chapter 1: Introduction 1 1.1 Background 1 1.2 Research Question 8 1.3 Methodology and Method 9 1.3.1 Methodology 9 1.3.2 Method 11 1.4 Structure of the Thesis 13

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TAXING AND PLEASING: THE RHETORIC AND REALITY OF VERTICAL EQUITY IN THE DEVELOPMENT OF THE NEW ZEALAND INCOME TAX ON EMPLOYEES, 1891 TO 1984 A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy in the University of Canterbury by Robert J. Vosslamber University of Canterbury 2010 ii NOTE NEW ZEALAND CURRENCY New Zealand adopted decimal currency from 1 July 1967. Previously, New Zealand‘s currency was as follows: One pound (£1) equaled 20 shillings (20s.) One shilling equaled 12 pence (12d.) On adoption of decimal currency, section 5(4) of the Decimal Currency Act 1964 provided that: One pound (£1) equaled two dollars ($) One shilling (1s.) equaled 10 cents (c) 5 One penny (1d.) equaled /6 cent. To convert amounts denominated in pounds to dollars, multiply by two. iii ABSTRACT Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer- specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified. This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee‘s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers. The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity. Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and iv vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm. v DEDICATION This thesis is dedicated to my wonderful wife, Andy. Without her encouragement and support this thesis would never have been started, let alone completed. Even if this tome merely gathers dust on a shelf at the University of Canterbury library, she, at least, will be a little wiser about the history of New Zealand and of its income tax. Thank you, Duzzy – a woman of valour, whose price is above rubies. vi vii ACKNOWLEDGEMENTS Reviewing the genesis and progress of a significant project such as this only serves to confirm the advice of the ancient sage that wisdom is found in an abundance of counsellors. Such counsellors provide insight when the lights seem to have dimmed, encouragement when the engine has died, and strength when the body is failing. Thanks to my supervisors, Professor Adrian Sawyer and Professor Philippa Mein Smith. Your on-going help and encouragement were invaluable, and our meetings were always insightful. Many thanks to Fulbright New Zealand for providing the opportunity to spend a year as a Visiting Student Researcher at Boston University. The change of scene not only provided a peaceful venue in which to devote uninterrupted time to my thesis; it also provided a wonderful opportunity to drink deeply of American culture. To the staff at Fulbright: Keep up the good work! Finally, thanks be to God for his daily blessings, not the least of which are the privilege of living in a beautiful, peaceful, and largely non-corrupt country like New Zealand, and the joy of having spent more than half my life with his gift of a wife in Andy. viii ix TABLE OF CONTENTS Note: New Zealand Currency ii Abstract iii Dedication v Acknowledgements vii Table of Contents ix List of Figures xix List of Tables xxiii Chapter 1: Introduction 1 1.1 Background 1 1.2 Research Question 8 1.3 Methodology and Method 9 1.3.1 Methodology 9 1.3.2 Method 11 1.4 Structure of the Thesis 13 PART A SETTING THE SCENE 17 Chapter 2: Concepts of Justice and Taxation 19 2.1 Introduction 19 2.2 The Meaning of ―Justice‖ 21 2.2.1 Definitions of justice 21 2.2.2 Approaches to justice 23 2.3 The Meaning of ―Taxation‖ 25 2.4 Tax Fairness 29 2.4.1 Distributive justice 29 2.4.2 Taxation equity 29 2.4.2.1 Horizontal equity 31 2.4.2.2 Vertical equity 32 2.5 Justifications for Vertical Equity in Taxation 34 2.5.1 Benefits theory 34 x 2.5.2 Ability to pay theory 36 2.5.3 Sacrifice theory 36 2.5.4 State‘s prerogative 37 2.5.5 The nature of property 38 2.5.6 Summary 38 2.6 Conclusion 39 Chapter 3: Historical Context of the New Zealand Income Tax 41 3.1 Introduction 41 3.2 General Context 42 3.2.1 The state 45 3.2.2 Taxation 50 3.2.3 The taxpayer 51 3.2.4 Summary 52 3.3 Philosophical Thought 53 3.3.1 Religion 53 3.3.2 Antiquity: Aristotle 56 3.3.3 The British inheritance 59 3.3.4 Thomas Hobbes 63 3.3.4.1 Role of the state 63 3.3.4.2 Property rights 64 3.3.4.3 Apportionment of taxation 64 3.3.5 John Locke 68 3.3.5.1 Property rights 69 3.3.5.2 Apportionment of taxation 70 3.3.6 Adam Smith 73 3.3.7 John S. Mill 78 3.3.8 Fabian socialism 83 3.4 Conclusion 88 xi PART B THE PRACTICE OF THE INCOME TAX IN NEW ZEALAND 89 Chapter 4: Vertical equity in the New Zealand Income Tax Legislation: 1891-1984 91 4.1 Introduction 91 4.2 The Law of Personal Income Taxation 93 4.2.1 Legislation 94 4.2.2 Differentiation between taxpayers 99 4.2.2.1 Changes in the balance between direct and indirect taxes 99 4.2.2.2 Changes in the tax rates structure 102 4.2.2.3 Changes in the rates of progression 105 4.2.2.4 Applying a discount or surcharge to the rates structure 107 4.2.2.5 Enacting supplementary taxes on income 110 4.2.2.6 Changes in the base of the income tax 112 4.2.2.7 Changes related to the source of the income 112 4.2.2.8 Tax expenditures 115 4.2.2.8.1 Exemptions 117 a. General Exemption 117 b. Child/Dependent Exemption 119 c. Spouse Exemption 120 d. Insurance Exemption 121 4.2.2.8.2 Rebates 121 4.2.2.8.3 Negative taxes 122 4.3 Summary 123 Chapter 5: Income Taxation on Wage and Salary Earners to 1984 125 5.1 Introduction 125 5.2 Scope 125 5.3 Incomes and Domestic Situations 127 5.3.1 Income 129 5.3.1.1 Low income earner 130 5.3.1.2 Middle income earner 132 5.3.1.3 High income earner 133 xii 5.3.2 Family situation 135 5.4 Effect of the Income Tax on Taxpayers 137 5.4.1 Effect of income level on taxation 138 5.4.2 Effect of domestic situation on taxation 141 5.5 Identification of Key Episodes 143 5.5.1 The increasing significance of the income tax 144 5.5.2 Splitting into episodes 146 5.5.2.1 Governments 146 5.5.2.2 Selection of episodes 149 5.6 Summary 150 PART C VERTICAL EQUITY IN THE NEW ZEALAND INCOME TAX 1891-1984 151 Chapter 6: The Introduction of the Income Tax in 1891 153 6.1 Introduction 153 6.2 Background 155 6.3 Equity Considerations in the Debates 160 6.3.1 Legitimacy of taxation 160 6.3.2 Unit of assessment 166 6.3.2.1 Class 168 6.3.2.2 Town and country 168 6.3.2.3 Maori and Pakeha 170 6.3.2.4 Absentees 171 6.3.2.5 Moral characteristics 171 6.3.3 Graduation 172 6.4 Summary 174 Chapter 7: 1892-1913: Bedding in the Income Tax 177 7.1 General Context 177 7.2 Taxation Context 178 7.3 Income Tax Legislation 180 xiii 7.4 Effect on Taxpayers 182 7.5 Vertical Equity 183 7.5.1 How to tax: Basis of assessment 184 7.5.2 How to tax: The practice of graduation 185 7.5.3 What to tax: Tax base 186 7.5.4 Whom to tax: Relativities between groups 188 7.5.5 Why tax: The role of government 191 7.6 Summary 193 Chapter 8: 1914-1924: World War One and Its Aftermath 197 8.1 General Context 197 8.2 Taxation Context 200 8.3 Income Tax Legislation 201 8.3.1 Tax rates 202 8.3.2 Adjustments 203 8.3.3 Income source 204 8.4 Effect on Taxpayers 205 8.4.1 Income level 205 8.4.2 Domestic situation 207 8.5 Vertical Equity 207 8.5.1 How to tax: Basis of assessment 208 8.5.1.1 Benefits theory 209 8.5.1.2 Ability to pay theory 210 8.5.1.3 Sacrifice theory 213 8.5.2 How to tax: The practice of graduation 215 8.5.3 What to
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