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New Zealand
In: International tax summaries : a guide for planning and … (1985), pp. N31-N41
Persistent link: https://www.econbiz.de/10001013239
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Toward a More Efficient Taxation System in New Zealand
Mourougane, Annabelle - Economics Department, Organisation de Coopération et … - 2007
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 …
Persistent link: https://www.econbiz.de/10005046191
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The Tax System in New Zealand: An Appraisal and Options for Change
Dalsgaard, Thomas - Economics Department, Organisation de Coopération et … - 2001
New Zealand’s tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment...
Persistent link: https://www.econbiz.de/10005046235