TAXATION ISSUES Existing and Emerging

This collection of essays follows the successful work “Taxation Issues in the Twenty-First Century” published by the Centre in 2006 and a suggestion by the Rt Hon Sir Ivor Richardson at the launch of the 2006 work for a second collection of essays in five years time. This collection brings together essays on new and emerging areas in terms of tax reform and sustainability of the tax system, includes areas not able to be included in the first collection, such as Maori Authorities and charities, and updates developments in perennial areas such as avoidance, international taxation, GST and tax compliance. The collection also includes an essay on tax as public law.