The world has changed a lot in the last thirty years,
but New Zealand’s tax system hasn’t. Since the 1980s
New Zealand’s taxation policy has remained the same,
despite substantial economic and social changes. The
system may be familiar, but is it fair?
Deborah Russell and Terry Baucher’s lively analysis
shows why answers to this question cut to the heart of
whether New Zealand can be considered an egalitarian
country. Drawing on the latest evidence and using
plain language, they explores thorny issues such as
the taxation of housing, multinationals and inequality
between generations. The remedies proposed in this
short book will help change the way New Zealanders
think about tax in the twenty-fi rst century.