Maxim Institute's regular email publication Real Issues provides thought- provoking analysis of developments in policy and culture in New Zealand and around the world.
 

Taxation and the economy

Lifting the Bucket: Tax policy and economic growth

10 May 2010

"Lifting the Bucket: Tax policy and economic growth" is the third paper in Maxim Institute's Tax Discussion Series, a series that stems from a very basic question: "What is tax, and what is it for?" The paper joins up theory about the role of government and community, the meaning and enacting of justice, compassion and freedom, and economic literature on taxation.

UMR Omnibus Results - Raising GST?

15 February 2010

According to this poll commissioned by Maxim Institute, most New Zealanders don't want a GST increase, despite the fact that evidence continually shows it would be good for the country in the long-term.

Is it Just Tax? The shaping of our society

16 October 2008

This discussion paper continues the Tax Discussion Series by taking up the questions about the way society looks and the way people are treated and act. These questions are usually answered by theories of justice and compassion, freedom and responsibility. These issues are part of a bigger question about what we want our country to look like, so they have implications for many areas, including taxation, which is the specific focus of this paper.

Governing for the Good: What does it really mean?

21 August 2008

Governing for the Good: What does it really mean? is the first paper in a Tax Discussion Series that considers the basis for a just, fair and compassionate taxation system for New Zealand. Governing for the Good examines the link between taxation and government activity, outlining the role of government and the community in society.

Submission on Income splitting for families with children

30 June 2008

Maxim Institute supports the introduction of income splitting, with two qualifications. Firstly, we believe there is a case for more fundamental reform of personal income tax, involving a lowering of rates and a flattening of the rate scale, and that the introduction of income splitting would not preclude reform in the future. Secondly, we believe that income splitting should be available to all families, and should not be limited to families with children.


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