Progressive thinking perspectives ten on tax Published May 2017 Edited by Rhydian Thomas and Kirsten Windelov Design and layout by Dan Phillips Printed by Pivotal Thames This resource is also available online at www.psa.org.nz/taxbooklet New Zealand Public Service Association Te Pūkenga Here Tikanga Mahi PSA House, 11 Aurora Terrace, PO Box 3817, Wellington. Phone 0508 367 772 Email
[email protected] www.psa.org.nz ISBN 978-0-908798-09-4 Contents 3 Foreword 7 Talking tax, with 25 Tax and the context and all that Social Contract Morgan Godfery Bob Stephens 11 History of tax policy in 28 Climate change New Zealand and tax policy Paul Young Dr Lisa Marriott 32 New Zealand’s tax 16 What my parents taught settings in an me about tax (and fairness) international context Max Rashbrooke Terry Baucher 19 Taxing wealth 36 Tax and family assistance Bill Rosenberg Susan St John 23 Four tax myths that 39 A light touch on foreign might pop up this year trusts and companies Keith Ng Shamubeel Eaqub 42 Author bios Progressive thinking: ten perspectives on tax 2 Foreword Kia ora koutou, healthy for now. In that sense, paying tax is a pragmatic decision – what it We need to talk about tax. funds may not always be of immediate Not like we have been, either. Not use to us, but it likely will be in the exclusively in terms of ‘tax burdens’ and future. Of course, most of the things ‘tax relief’, and not in terms that assume our taxes pay for are useful to us every all taxation is bad and all tax cuts are day – roads, schools, hospitals – and good.