Implications of a NZ proposal for a financial transactions tax
01 Sep 98 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 1, Issue 2
Should there be a significant change in political ideology, New Zealand may introduce a comprehensive financial transactions tax levied on withdrawals from bank accounts both as an attempt to address the perceived dominating influence of the financial markets on taxation policy and an alternative to GST. This tax will shift the burden of GST from consumers to financial institutions and businesses. The author addresses these issues in this article.
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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015