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    Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?

    228519_162933_Helen_Article_New_Zealand_Journal_of_Taxation_Law_and_Policy.pdf (95.84Kb)
    Access Status
    Open access
    Authors
    Hodgson, Helen
    Date
    2008
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Hodgson, H. 2008. Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax? New Zealand Journal of Taxation Law and Policy. 14: pp. 398-412.
    Source Title
    New Zealand Journal of Taxation Law and Policy
    Additional URLs
    http://www.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315
    ISSN
    1322-4417
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/38704
    Collection
    • Curtin Research Publications
    Abstract

    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.

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