scholarly journals Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom

2015 ◽  
Author(s):  
Clinton Alley ◽  
Duncan Bentley ◽  
Simon James
2021 ◽  
Author(s):  
◽  
Mark J. Greening

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>


2021 ◽  
Author(s):  
◽  
Eva Boolieris

<p>Exemplary damages are an exceptional and controversial civil remedy.1 Though private litigation generally falls under the radar, exemplary damages often draw public interest due to the highly charged nature of the cases that concern this award.2 This paper outlines the different legislative approaches that the Commonwealth jurisdictions of New Zealand, Australia, Canada and the United Kingdom take to exemplary damages in the areas of personal injury, property, intellectual property, trade and commerce, media, employment and miscellaneous areas. This paper does not address the availability of exemplary damages in procedural legislation. The research process involved finding legislative references to exemplary damages in these jurisdictions and categorising these references. Relevant parliamentary materials and commentary have also been included. This paper concludes that exemplary damages should be awarded in New Zealand and that New Zealand’s current generous approach towards awarding exemplary damages in legislation is appropriate.</p>


2021 ◽  
Author(s):  
◽  
Eva Boolieris

<p>Exemplary damages are an exceptional and controversial civil remedy.1 Though private litigation generally falls under the radar, exemplary damages often draw public interest due to the highly charged nature of the cases that concern this award.2 This paper outlines the different legislative approaches that the Commonwealth jurisdictions of New Zealand, Australia, Canada and the United Kingdom take to exemplary damages in the areas of personal injury, property, intellectual property, trade and commerce, media, employment and miscellaneous areas. This paper does not address the availability of exemplary damages in procedural legislation. The research process involved finding legislative references to exemplary damages in these jurisdictions and categorising these references. Relevant parliamentary materials and commentary have also been included. This paper concludes that exemplary damages should be awarded in New Zealand and that New Zealand’s current generous approach towards awarding exemplary damages in legislation is appropriate.</p>


2021 ◽  
Author(s):  
◽  
Mark J. Greening

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>


2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Cleopatra Monique Parkins

Even though youth work has played a critical role in fostering the holistic development of today’s youth, much controversy has surrounded the practice. Nevertheless, youth workers are slowly being accorded professional status, and a code of ethics has been developed in some jurisdictions. Some states are still to adopt this code; consequently the credibility of youth workers and the sector in general sway with the wind. This article presents a comparative analysis of ethical practices of youth work in Jamaica, Australia, New Zealand and the United Kingdom, examining current trends in observing ethics and addressing ethical issues. In the case of Jamaica, the researcher used the non-probability convenience sampling technique and collected primary data from a questionnaire administered to a sample of youth workers. The perspective of the ministerial arm responsible for youth work in Jamaica was also captured through an interview. In the case of Australia, New Zealand and the United Kingdom, the framework of the profession and specifically matters pertaining to ethical practices were examined through the use of secondary data sources, which included reports on youth work practices in the selected countries. A mixed methodology was employed in analysing the data collected. The major findings of this study confirmed that advancing youth work as a profession is dependent on the acceptance and integration of a formal code of ethics, that youth workers must receive training on ethics and that a national youth work policy is important to guide youth work practice. In accordance with the findings, the researcher makes a number of recommendations and highlights notable best practices that may help with the overall professionalisation of the sector.


Sign in / Sign up

Export Citation Format

Share Document