English, Article, Journal or magazine article edition: Toward a More Efficient Taxation System in New Zealand Annabelle Mourougane

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Bookmark: http://trove.nla.gov.au/version/136312
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Toward a More Efficient Taxation System in New Zealand
Author
  • Annabelle Mourougane
Physical Description
  • preprint
Notes
  • After the radical reforms undertaken in the 1980s, the NZ tax system has long been regarded as one of most efficient within the OECD, and is based on a comprehensive income approach. Looking forward, the country will require a tax regime that helps the economy to continue raising living standards, supports savings and investment and copes with emerging pressures such as increasing geographic mobility of labour and capital. In this context, it will be important to have in place a clear long-term direction for the tax system to guide reforms. There are at least two broad options that are worth considering: adapting the system within a comprehensive income approach or adopting a dual income tax system. Future changes to the tax system need to be consistent with the approach ultimately adopted. In any case, a number of limitations of current tax bases will need to be tackled. This Working Paper relates to the 2007 OECD Economic Survey of New Zealand (www.oecd.org/​eco/​surveys/​nz). Vers un système fiscal plus efficace en Nouvelle-ZélandeAprès les réformes radicales entreprises au cours des années 80, le système fiscal néo-zélandais est considéré depuis longtemps comme l’un des plus efficients de la zone OCDE. A l’avenir, le pays aura besoin d’un régime fiscal qui aide l’économie à élever le niveau de vie, soit favorable à l’épargne et à l’investissement et puisse faire face à des pressions émergentes telles que la mobilité géographique croissante du travail et du capital. Dans un tel contexte, il sera important d’avoir en place une direction claire sur le long terme pour guider les réformes du système fiscal. Au moins deux options méritent considération : adapter le système dans le cadre d’une approche de revenu global ou bien adopter un système de taxation dual. Les changements futurs du système fiscal devront être cohérents avec l’approche finalement adoptée. Dans tous les cas, il sera nécessaire de modifier un nombre de limitations des bases de taxation actuelles. Ce Document de travail se rapporte à l'Étude économique de l'OCDE de la Nouvelle-Zélande 2007 (www.oecd.org/​eco/​etudes/​nz).
  • taxation, fiscalité, New Zealand, expenditure tax, Nouvelle-Zélande, comprehensive income approach, approche de revenu global, dual income system, système de taxe dual, taxe à la consommation
  • RePEc:oec:ecoaaa:557-en
Language
  • English
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