-
Dec 3, 2024 | 
tandfonline.com | Lisa Marriott
AbstractThis article assesses how good character is used to discount sentences in tax and benefit fraud cases in Aotearoa New Zealand. Four factors are highlighted. The first is a focus on neoliberal priorities that privilege “good citizens” who are primarily tax fraudsters, with the provision of sentence discounts to ensure the offender can remain in employment. The second is sentence reduction, which is primarily visible in tax cases when repayment of the outstanding funds is made.
-
Sep 10, 2024 | 
theconversation.com | Jonathan Barrett |Lisa Marriott
Labour Party leader Chris Hipkins recently revealed the party is looking once again at it’s tax policy, including a possible wealth tax or a “capital income tax” (CIT). This comes barely a year after the party ruled out a wealth tax or capital gains tax if they won the 2023 election. So what changed? Former Revenue Minister David Parker’s idea is to use the CIT to target big earners whose incomes are not effectively captured by the current tax system.
-
Aug 28, 2024 | 
austaxpolicy.com | Lisa Marriott |Max Rashbrooke
We recently published an article exploring different approaches to political donations and tax deductions. Specifically, we compare the approaches of Australia and Aotearoa New Zealand, and ask why political donations are tax-preferred in Australia but not in New Zealand. In a robust democracy, the funding of political parties and candidates is crucial for reaching voters and communicating policies. The debate over the source and purpose of this funding is a testament to its importance.
-
Aug 19, 2024 | 
theconversation.com | Lisa Marriott
Despite long being considered one of the least corrupt countries – ranked third in the world by Transparency International – New Zealand is lagging behind when it comes to handling white-collar crime. This can be loosely defined as financially motivated crime committed by individuals, businesses and government professionals. Recent cases in New Zealand have included uncompetitive procurement processes, ponzi schemes disguised as financial services, or large scale mortgage fraud.
-
Aug 18, 2024 | 
tolerance.ca | Lisa Marriott
© 2024 Tolerance.ca® Inc. All reproduction rights reserved. All information reproduced on the Web pages of www.tolerance.ca (including articles, images, photographs, and logos) is protected by intellectual property rights owned by Tolerance.ca® Inc. or, in certain cases, by its author. Any reproduction of the information for use other than personal use is prohibited.
-
Aug 17, 2024 | 
interest.co.nz | Lisa Marriott |Gareth Vaughan |David Hargreaves
By Lisa Marriott*Despite long being considered one of the least corrupt countries – ranked third in the world by Transparency International – New Zealand is lagging behind when it comes to handling white-collar crime. This can be loosely defined as financially motivated crime committed by individuals, businesses and government professionals. Recent cases in New Zealand have included uncompetitive procurement processes, ponzi schemes disguised as financial services, or large scale mortgage fraud.
-
Aug 7, 2024 | 
austaxpolicy.com | Jonathan Barrett |Lisa Marriott
We recently published an article, The Tax Unfairness Paradox in Aotearoa New Zealand, showing that there has never been so much empirical evidence to demonstrate economic inequality and unfairness in the tax system in Aotearoa New Zealand. Still, neither of the two major political parties has pursued meaningful change to address that inequity. EvidenceFollowing the restructure of the economy on neoliberal lines, New Zealand’s Gini coefficient rose rapidly in the 1980s and 1990s.
-
Mar 12, 2024 | 
dailybulletin.com.au | Lisa Marriott
Ahead of the 2023 election, it was clear there was not a lot in National’s tax policies to benefit the least well off. Nothing has happened over the first 100 days of government to change this assessment. From a progressive perspective, it is clear New Zealand has elected an austerity government. The National-ACT-NZ First coalition is prepared to impose swingeing cuts in the public service and curtail welfare to meet its promises of income tax relief for some.
-
Mar 10, 2024 | 
interest.co.nz | Lisa Marriott |Gareth Vaughan |David Hargreaves
By Lisa Marriott & Jonathan Barrett*Ahead of the 2023 election, it was clear there was not a lot in National’s tax policies to benefit the least well off. Nothing has happened over the first 100 days of government to change this assessment. From a progressive perspective, it is clear New Zealand has elected an austerity government. The National-ACT-NZ First coalition is prepared to impose swingeing cuts in the public service and curtail welfare to meet its promises of income tax relief for some.
-
Mar 7, 2024 | 
theconversation.com | Lisa Marriott |Jonathan Barrett
Ahead of the 2023 election, it was clear there was not a lot in National’s tax policies to benefit the least well off. Nothing has happened over the first 100 days of government to change this assessment. From a progressive perspective, it is clear New Zealand has elected an austerity government. The National-ACT-NZ First coalition is prepared to impose swingeing cuts in the public service and curtail welfare to meet its promises of income tax relief for some.
