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Implications of a NZ proposal for a financial transactions tax

Publication date: 01 Sep 98 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 1, Issue 2

Pages: pp.106-122

Abstract:
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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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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