Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?
MetadataShow full item record
In April 2008, the New Zealand Government issued a government tax policy discussion document considering whether families should be able to access a form of income splitting through the New Zealand tax system. In Australia and New Zealand, as with most other OECD countries, the individual is the unit of taxation. In applying the principles of equity, families are entitled to certain benefits,currently delivered primarily through the welfare system. This results in a mismatch between the unit taken into account for tax and welfare. In this article, the author explores the concept of the tax unit. The article will review, first, the two main methods of joint taxation, being the accumulation method and the income splitting method, examining the equity and efficiency of each method. The article will then review the New Zealand proposal in the context of this analysis. Finally, some of the alternative methods of providing support for the family will be discussed.
Showing items related by title, author, creator and subject.
Sawyer, M.; Guidolin, M.; Schulz, K.; McGinnes, B.; Baghurst, P.; Zubrick, Stephen (2010)Mental health problems among young people on remand: has anything changed since 1989? 1. Michael G. Sawyer1, 2. Matthew Guidolin2, 3. Karen Schulz3, 4. Bernadette McGinnes4, 5. Peter Baghurst5, 6. Stephen R. ...
Beyond Hijrah (هِجْرَة ): perspectives on resettlement, health and quality of life for Afghan and Kurdish refugees in Christchurch and PerthSulaiman-Hill, Cheryl M. R. (2012)Worldwide, conflict situations and the resultant number of refugees continue to increase, with over 43 million recorded at the end of 2009. Nearly half of those currently under the protection of the United Nations High ...
Protocol for a randomised controlled trial of an outreach support program for family carers of older people discharged from hospitalToye, Christine; Moorin, Rachael; Slatyer, S.; Aoun, Samar; Parsons, R.; Hegney, D.; Maher, S.; Hill, Keith (2015)Background: Presentations to hospital of older people receiving family care at home incur substantial costs for patients, families, and the health care system, yet there can be positive carer outcomes when systematically ...