DOCSLIB.ORG

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

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
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 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
Load more

Recommended publications
  • Rethinking Arboreal Heritage for Twenty-First-Century Aotearoa New Zealand
    NATURAL MONUMENTS: RETHINKING ARBOREAL HERITAGE FOR TWENTY-FIRST-CENTURY AOTEAROA NEW ZEALAND Susette Goldsmith A thesis submitted to Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy Victoria University of Wellington 2018 ABSTRACT The twenty-first century is imposing significant challenges on nature in general with the arrival of climate change, and on arboreal heritage in particular through pressures for building expansion. This thesis examines the notion of tree heritage in Aotearoa New Zealand at this current point in time and questions what it is, how it comes about, and what values, meanings and understandings and human and non-human forces are at its heart. While the acknowledgement of arboreal heritage can be regarded as the duty of all New Zealanders, its maintenance and protection are most often perceived to be the responsibility of local authorities and heritage practitioners. This study questions the validity of the evaluation methods currently employed in the tree heritage listing process, tree listing itself, and the efficacy of tree protection provisions. The thesis presents a multiple case study of discrete sites of arboreal heritage that are all associated with a single native tree species—karaka (Corynocarpus laevigatus). The focus of the case studies is not on the trees themselves, however, but on the ways in which the tree sites fill the heritage roles required of them entailing an examination of the complicated networks of trees, people, events, organisations, policies and politics situated within the case studies, and within arboreal heritage itself. Accordingly, the thesis adopts a critical theoretical perspective, informed by various interpretations of Actor Network Theory and Assemblage Theory, and takes a ‘counter-’approach to the authorised heritage discourse introducing a new notion of an ‘unauthorised arboreal heritage discourse’.
    [Show full text]
  • Bromley Cemetery Guide
    Bromley Cemetery Tour Compiled by Richard L. N. Greenaway June 2007 Block 1A Row C No. 33 Hurd Born at Hinton, England, Frank James Hurd emigrated with his parents. He worked as a contractor and, in 1896, in Wellington, married Lizzie Coker. The bride, 70, claimed to be 51 while the groom, 40, gave his age as 47. Lizzie had emigrated on the Regina in 1859 with her cousin, James Gapes (later Mayor of Christchurch) and his family and had already been twice-wed. Indeed, the property she had inherited from her first husband, George Allen, had enabled her second spouse, John Etherden Coker, to build the Manchester Street hotel which bears his name. Lizzie and Frank were able to make trips to England and to Canada where there dwelt Lizzie’s brother, once a member of the Horse Guards. Lizzie died in 1910 and, two years later, Hurd married again. He and his wife lived at 630 Barbadoes Street. Hurd was a big man who, in old age he had a white moustache, cap and walking stick. He died, at 85, on 1 April 1942. Provisions of Lizzie’s will meant that a sum of money now came to the descendants of James Gapes. They were now so numerous that the women of the tribe could spend their inheritance on a new hat and have nothing left over. Block 2 Row B No. 406 Brodrick Thomas Noel Brodrick – known as Noel - was born in London on 25 December 1855. In 1860 the Brodricks emigrated on the Nimrod. As assistant to Canterbury’s chief surveyor, J.
    [Show full text]
  • From Legislative Machine to Representative Forum? Procedural Change in the New Zealand Parliament in the Twentieth Century
    From legislative machine to representative forum? Procedural change in the New Zealand parliament in the twentieth century John E Martin* This article analyses procedural developments in the New Zealand parliament in the twentieth century to assess the shifting balance between government and parliament. A previous article in this journal documented how the government began to move to centre stage by the late nineteenth century. 1 This shift was consolidated in the first half of the twentieth century. A similar transition was evident in the British House of Commons and in other parliaments as the powers of the central state were extended: ‘A traditionally obstructive [legislative] procedure ... was transformed into a procedure which facilitated constructive criticism of the financial and legislative proposals of politically responsible governments, whilst severely restricting the opportunities of private Members to legislate.’2 This change was associated with a diminishing role for backbench private members and a strengthening of political party organisation in parliament. In New Zealand this came about at the turn of the twentieth century as the decayed factional system of politics was replaced by that of parties. (Previously political leaders assembled loose groups of supporters — factions — which gave them majorities in the House of Representatives. This form of politics broke down during the depression of the 1880s.) Associated with this change there was a gradual tacit recognition that the nature of obstruction of business should change as both governing and opposition parties considered that their work in parliament was orientated more towards the business of governing (and winning elections) than to demonstrating parliamentary independence.
    [Show full text]
  • Taxation (International and Other Provisions) Bill
    TAXATION (INTERNATIONAL AND OTHER PROVISIONS) BILL TABLE OF ORIGINS This Table shows the origins of the provisions of the Taxation (International and Other Provisions) Bill. It is followed by a Table of Destinations for the Bill, which starts on page 60. The following abbreviations are used in the Table of Origins— Acts of Parliament TMA 1970 Taxes Management Act 1970 (c. 9) FA 1973 Finance Act 1973 (c. 51) FA 1974 Finance Act 1974 (c. 30) FA 1982 Finance Act 1982 (c. 39) F(No.2)A 1987 Finance (No. 2) Act 1987 (c. 51) ICTA Income and Corporation Taxes Act 1988 (c. 1) FA 1988 Finance Act 1988 (c. 39) FA 1989 Finance Act 1989 (c. 26) FA 1991 Finance Act 1991 (c. 31) TCGA 1992 Taxation of Chargeable Gains Act 1992 (c. 12) F(No.2)A 1992 Finance (No. 2) Act 1992 (c. 48) FA 1993 Finance Act 1993 (c. 34) FA 1995 Finance Act 1995 (c. 4) FA 1996 Finance Act 1996 (c. 8) FA 1997 Finance Act 1997 (c. 16) FA 1998 Finance Act 1998 (c. 36) FA 1999 Finance Act 1999 (c. 16) FA 2000 Finance Act 2000 (c. 17) FA 2001 Finance Act 2001 (c. 9) FA 2003 Finance Act 2003 (c.14) FA 2004 Finance Act 2004 (c. 12) ITTOIA 2005 Income Tax (Trading and Other Income) Act 2005 (c. 5) FA 2005 Finance Act 2005 (c. 7) F(No.2)A 2005 Finance (No. 2) Act 2005 (c. 22) FA 2006 Finance Act 2006 (c. 25) ITA 2007 Income Tax Act 2007 (c.
    [Show full text]
  • The New 39% Tax Rate: What Happens Now?
    Tax Tips Alert | 3 December 2020 The new 39% tax rate: what happens now? On Wednesday afternoon, the Government introduced a new tax bill to Parliament under urgency, which proposes a 39% tax rate on individual income over $180,000. Given Labour’s majority in Parliament, the bill is almost With the new income tax rate, many other changes guaranteed to be passed and will be effective for the need to be made to tax legislation. This will ensure start of the 2022 income tax year. the new rate does not create distortions across the taxation of other types of personal income. The other This new rate could form part of New Zealand’s rate changes are to the: progressive tax system for years to come as the Government navigates an economic recovery, • Fringe benefit tax: The rate on amounts of commitments to public services, and budgets to service all inclusive pay over $129,681 will be 63.93% the forecast growth in Government debt. The last top to ensure consistent treatment of cash and marginal rate change was on 1 October 2010, when the non‑cash remuneration. This threshold differs from Government reduced the rate from 38% on income over the income tax threshold because it is calculated $70,000 to 33%, where it has remained since. on the after‑tax value of non‑monetary benefit i.e. taking into account PAYE which would otherwise The 2010 change harmonised the top personal rate have been paid. with the trustee rate. As those rates once again diverge, we expect to see more housekeeping and restructuring • Employer’s superannuation contribution tax and activity in advance of 1 April 2021.
    [Show full text]
  • Tax Dictionary T
    Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 T T Tax code Suffix for a tax code. This suffix does not indicate the allowances to which a person is entitled, as do other suffixes. A T code may only be changed by direct instruction from HMRC. National insurance National insurance contribution letter for ocean-going mariners who pay the reduced rate. Other meanings (1) Old Roman numeral for 160. (2) In relation to tapered reduction in annual allowance for pension contributions, the individual’s adjusted income for a tax year (Finance Act 2004 s228ZA(1) as amended by Finance (No 2) Act 2015 Sch 4 para 10). (3) Tesla, the unit of measure. (4) Sum of transferred amounts, used to calculate cluster area allowance in Corporation Tax Act 2010 s356JHB. (5) For the taxation of trading income provided through third parties, a person carrying on a trade (Income Tax (Trading and Other Income) Act 2005 s23A(2) as inserted by Finance (No 2) Act 2017 s25(2)). (6) For apprenticeship levy, the total amount of levy allowance for a company unit (Finance Act 2016 s101(7)). T+ Abbreviation sometimes used to indicate the number of days taken to settle a transaction. T$ (1) Abbreviation: pa’anga, currency of Tonga. (2) Abbreviation: Trinidad and Tobago dollar. T1 status HMRC term for goods not in free circulation. TA (1) Territorial Army. (2) Training Agency. (3) Temporary admission, of goods for Customs purposes. (4) Telegraphic Address. (5) In relation to residence nil rate band for inheritance tax, means the amount on which tax is chargeable under Inheritance Tax Act 1984 s32 or s32A.
    [Show full text]
  • A Diachronic Study of Unparliamentary Language in the New Zealand Parliament, 1890-1950
    WITHDRAW AND APOLOGISE: A DIACHRONIC STUDY OF UNPARLIAMENTARY LANGUAGE IN THE NEW ZEALAND PARLIAMENT, 1890-1950 BY RUTH GRAHAM A thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy in Applied Linguistics Victoria University of Wellington 2016 ii “Parliament, after all, is not a Sunday school; it is a talking-shop; a place of debate”. (Barnard, 1943) iii Abstract This study presents a diachronic analysis of the language ruled to be unparliamentary in the New Zealand Parliament from 1890 to 1950. While unparliamentary language is sometimes referred to as ‘parliamentary insults’ (Ilie, 2001), this study has a wider definition: the language used in a legislative chamber is unparliamentary when it is ruled or signalled by the Speaker as out of order or likely to cause disorder. The user is required to articulate a statement of withdrawal and apology or risk further censure. The analysis uses the Communities of Practice theoretical framework, developed by Wenger (1998) and enhanced with linguistic impoliteness, as defined by Mills (2005) in order to contextualise the use of unparliamentary language within a highly regulated institutional setting. The study identifies and categorises the lexis of unparliamentary language, including a focus on examples that use New Zealand English or te reo Māori. Approximately 2600 examples of unparliamentary language, along with bibliographic, lexical, descriptive and contextual information, were entered into a custom designed relational database. The examples were categorised into three: ‘core concepts’, ‘personal reflections’ and the ‘political environment’, with a number of sub-categories. This revealed a previously unknown category of ‘situation dependent’ unparliamentary language and a creative use of ‘animal reflections’.
    [Show full text]
  • No 14, 1 February 1915
    !lumh. 14. 451 SUPPLEMENT TO THE NEW ZEALAND GAZET11E OF THURSDAY. JAN1JARY 28, 1915. Juhlisgtb hJJ :\utgoritu, WELLING1'0N, MONDAY, FEBRUARY 1, 1915. Public Service Entrance Examination, 1914-15. No. Name. Examination Centre. 31. Green, Robert Stewart lnveroargill. Education Department, 32. Barclay, Leslie Robert Wellington. Wellington, 18th January, 1915. 33. Haddow, Henry William Ughtred Auckland. HE following list contains the names of the candidates, 34. Alley, Roy Nicholas . Thames. T arranged in order of merit, that have passed the Public 35. Nightingale, Henry Spencer Christchurch. Service Entrance Examination held on the 18th November, 36. Francis, Archibald Gordon Auckland. 1014, and succeeding days. Smith, Cyril Alfred Hamilton. W. J. ANDERSON, Wesney, John Frederic Inveroargill. For Director of Education. 39. Phillipps, Arthur James .• Dunedin. 40. Whitehouse, Thomas Keith Ray. mond Thames. ND. Name. Examination Centre. 41. Dudson, Huntley Joseph Carterton. 1. Sutcliffe, Joseph Richard Palmerston North. 42. Phillips, Israel .. Auckland. 2. Heather, Stanley Duncan Bur- Auckland. 43. Bartlett, Gilbert George Nelson. goyne 44. Byrne, Norman Alexander Wellington. 3. Robb, George Douglas Auckland. 45. de Castro, Leopold Ransford Thames. 4. Carter, Harry Ga.rlin .. Auckland. 46. Smallfield, Percy Walton .. Auckland. 5. Wild, Geoffrey Victor .. Invercargil!. 47. Collins, Raymond James George .. Wellington. 6. Sanson, John Royden .. Rangiora.. 48. Collings, Alexander John .. Auckland. 7. Wilson, Rowland Paterson Wellington. 49. Ellis, Leonard Victor .. Dunedin. 8. Garrard, Derwent Raoul Auckland. Mellsop, Laurence Ethelbert Auckland. 9. Angus, William Murray Nelson. 51. Johnston, George Pitkethley Thames. 10. Lees, Cecil Edward Gisbome. 52. Parsons, Cecil Herbert Albert 11. Gifford, Edward John .. Nelson. Daniel .. Wellington. 12. Eyre, Lewis Godfrey .. Auckland. 53.
    [Show full text]
  • The Changing Distribution of Federal Taxes: 1975-1990
    The Changing Distribution of Federal Taxes: 1975-1990 CONGRESSIONAL BUDGET OFFICE U.& CONGRESS WASHINGTON, OC. 20515 ERRATA The Changing Distribution of Federal Taxes: 1975 -1990 October 1987 The attached five pages represent corrections to details in the ref- erenced published CBO report. Readers may wish to detach the sheets and insert them at the appropriate places in the bound report. at page 42 Figure 5. Effective Federal Tax Rates by Population Decile (All taxes combined) Corporate Taxes Allocated Corporate Taxes Allocated to Capital Income to Labor Income 40 1977 Tax Law 1984 Tax Law 1988 Tax Law •? 30 1 !- i £ 10 i I 1234567 8 g 10 * - 123456789 10* Population Daciles H- *— Population Diciles *- SOURCE: Congressional Budget Office tax simulation models. NOTE: Families are ranked by the size of family income. Because family income includes the family's share of the corporate income tax, the ordering of families depends on the allocation of corporate taxes The lowest decile excludes families with zero or negative incomes. The effective tax rate is the ratio of taxes to family income in each income class. CHAPTER VI THE EFFECT OF TAX LAW CHANGES 59 TABLE 11. EFFECTIVE FEDERAL TAX RATES, BY POPULATION DECILE, WITH CONSTANT 1988 INCOMES: CORPORATE INCOME TAX ALLOCATED TO CAPITAL INCOME Individual Social Corporate Income Insurance Income Excise All Decile a/ Tax Taxes Tax Taxes Taxes Income-Indexed 1977 Tax Law First b/ -0.6 3.9 1.1 3.8 8.2 Second -0.7 4.6 1.1 3.6 8.7 Third 1.5 6.8 1.3 2.2 11.8 Fourth 3.9 7.4 1.6 2.1 14.9 Fifth 5.8 7.7
    [Show full text]
  • "Unfair" Trade?
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Garcia, Martin; Baker, Astrid Working Paper Anti-dumping in New Zealand: A century of protection from "unfair" trade? NZ Trade Consortium Working Paper, No. 39 Provided in Cooperation with: New Zealand Institute of Economic Research (NZIER), Wellington Suggested Citation: Garcia, Martin; Baker, Astrid (2005) : Anti-dumping in New Zealand: A century of protection from "unfair" trade?, NZ Trade Consortium Working Paper, No. 39, New Zealand Institute of Economic Research (NZIER), Wellington This Version is available at: http://hdl.handle.net/10419/66072 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen
    [Show full text]
  • REFERENCE LIST: 10 (4) Legat, Nicola
    REFERENCE LIST: 10 (4) Legat, Nicola. "South - the Endurance of the Old, the Shock of the New." Auckland Metro 5, no. 52 (1985): 60-75. Roger, W. "Six Months in Another Town." Auckland Metro 40 (1984): 155-70. ———. "West - in Struggle Country, Battlers Still Triumph." Auckland Metro 5, no. 52 (1985): 88-99. Young, C. "Newmarket." Auckland Metro 38 (1984): 118-27. 1 General works (21) "Auckland in the 80s." Metro 100 (1989): 106-211. "City of the Commonwealth: Auckland." New Commonwealth 46 (1968): 117-19. "In Suburbia: Objectively Speaking - and Subjectively - the Best Suburbs in Auckland - the Verdict." Metro 81 (1988): 60-75. "Joshua Thorp's Impressions of the Town of Auckland in 1857." Journal of the Auckland Historical Society 35 (1979): 1-8. "Photogeography: The Growth of a City: Auckland 1840-1950." New Zealand Geographer 6, no. 2 (1950): 190-97. "What’s Really Going On." Metro 79 (1988): 61-95. Armstrong, Richard Warwick. "Auckland in 1896: An Urban Geography." M.A. thesis (Geography), Auckland University College, 1958. Elphick, J. "Culture in a Colonial Setting: Auckland in the Early 1870s." New Zealand Journal of Educational Studies 10 (1974): 1-14. Elphick, Judith Mary. "Auckland, 1870-74: A Social Portrait." M.A. thesis (History), University of Auckland, 1974. Fowlds, George M. "Historical Oddments." Journal of the Auckland Historical Society 4 (1964): 35. Halstead, E.H. "Greater Auckland." M.A. thesis (Geography), Auckland University College, 1934. Le Roy, A.E. "A Little Boy's Memory of Auckland, 1895 to Early 1900." Auckland-Waikato Historical Journal 51 (1987): 1-6. Morton, Harry.
    [Show full text]
  • No 44, 23 May 1940, 1119
    .,flumb. 44 1119 THE NEW ZEALAND GAZETTE WELLINGTON, THURSDAY, MAY 23, 1940. Doolaring Land ae,quired for a Government Wark, and not Declaring Land acquired for a Government Wark, and not required for that Purpose, to be Crown Land. required for that Purpose, to be Crown Land. [L.S.] GALWAY, Governor-General. [L.S,] GALWAY, Governor-General. A PROCLAMATION. A PROCLAMATION. N pursuance and exercise of the powers and authorities N pursuance and exercise of the powers and authorities I vested in me by the Public Works Act, 1928, and of I vested in me by the Public Works Act, 1928, and of every other power and authority in anywise enabling me in every other power and authority in anywise enabling me in this behalf, I, George Vere Arundell, Viscount Galway, this behalf, I, George Vere Arundell, Viscount Galway, Governor-General of the Dominion of New Zealand, do Governor-General of the Dominion of New Zealand, do herebv hereby declare the land described in the Schedule hereto to declare the land described in the Schedule hereto to be Crown be Crown land subject to the Land Act, 1924. land subject to the Land Act, 1924. SCHEDULE. SCHEDULE. APPROXIMATE area of the piece of land declared to be Crown APPROXIMATE area of the piece of stopped Government land : 28·68 perches. road declared to be Crown land: 1 rood 7·3 perches. Being part Lot 701 on D.P. 19, being part Subdivision A, Adjoining or passing through part Section 23, Mang:i,nui Manchester Block. District, and Lot 1, D.P.
    [Show full text]