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New Zealand: The Wine-Box Inquiry: never mind the findings but what about the recommendations?

Publication date: 01 Feb 98 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 52 No 2

Pages: pp. 58-72

Abstract:
On 14 August 1997, almost three years to the day since its official commencement, the Commission of Inquiry into Certain Matters Relating to Taxation (known as the Wine-Box Inquiry) tabled its report in Parliament. In what was a surprising series of findings, the report completely vindicates all of the parties that had allegations of tax fraud and conspiracy labelled against them from any wrong-doing. After reviewing the Report's findings, this article focuses on the recommendations contained in the Wine-Box Report.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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