This document is the final report of the Consultative Committee on Full Imputation and International Tax Reform. This final report outlines the Committee's recommendations on the outstanding issues relating to both sets of reforms. It explains the policy behind draft legislation produced by the...

This document is the first part of the report on the introduction of international tax measures by the Consultative Committee on Full Imputation and International Tax Reform. The report sets out the major building blocks of the regime recommended by the committee following its review of the...

In 1984 New Zealand began a major programme of tax reform. The changes were part of wider economic reforms enacted by the Fourth Labour Government. There were large cuts to the level of income tax and an introduction of a Goods and Services Tax, that is, a VAT. The changes were favourable to...