Lecture

Emissions expert Ian Parry shares insights with NZ tax leaders 

Emissions expert Ian Parry shares insights with NZ tax leaders  2560 1707 Taxpolicy

New Zealand has been engaged in debate around emissions reduction targets and the policies needed to achieve them. Recently, the Tax Policy Charitable Trust sponsored a visit from Ian Parry, a leading international expert on climate change mitigation strategies, including carbon pricing and emissions trading schemes. 

As the Principal Environmental Fiscal Policy Expert at the International Monetary Fund (IMF), Ian brings a wealth of relevant experience and research. Prior to joining the IMF in 2010, he held the prestigious Allen V. Kneese Chair in Environmental Economics at Resources for the Future, where he worked for 15 years. Ian also holds a PhD in economics from the University of Chicago, where his doctoral thesis, supervised by Nobel Laureate Gary Becker, focused on carbon taxation. 

Ian’s current research examines the economic impacts and optimal design of a wide range of environmental, energy, and transportation policies. A central focus of his work is on the critical role of fiscal instruments, such as carbon pricing, in addressing environmental externalities and generating revenue. 

During his visit to New Zealand, Ian engaged with various government departments, , to share his insights and he also delivered public lectures to tax professionals.  

In Wellington, Ian presented with James Every-Palmer from Lawyers for Climate Action to discuss the strengths and limitations of New Zealand’s carbon pricing system. In Auckland, he held a public lecture at the University of Auckland, exploring the global context of environmental challenges, the role of mitigation instruments, and ways to enhance the acceptability of such policies and broader environmental concerns. Ian concluded his presentation with observations specifically focused on Aotearoa . 

In between his various engagements, Ian was also interviewed by Radio New Zealand, discussing “How do market based carbon pricing schemes work around the world?” 

Ian’s expertise extends beyond his scholarly work. He has published over 50 papers in professional journals and authored numerous other publications, including the books “Fiscal Policy to Mitigate Climate Change: A Guide for Policymakers,” “Issues of the Day: 100 Commentaries on Environmental, Energy, Transportation, and Public Health Policy,” “Getting Energy Prices Right: From Principle to Practice,” and “Implementing a US Carbon Tax: Challenges and Debates.” 

The Tax Policy Charitable Trust has a history of bringing distinguished experts to New Zealand, with previous visiting lecturers including David Bradbury, Deputy Director for the Centre of Tax Policy and Administration at the OECD, Michael Keen, former Deputy Director of the IMF’s Fiscal Affairs Department, and Joel Slemrod, an American economist and professor of economics and public policy at the University of Michigan. 

OECD’s David Bradbury meets with IRD, Treasury

OECD’s David Bradbury meets with IRD, Treasury 620 349 Taxpolicy

The Tax Policy Scholarship Charitable Trust recently sponsored the visit by an OECD official who met with government officials to discuss the direction of tax policy changes around the world and how New Zealand might respond to these.

David Bradbury, head of the tax policy and statistics division for the Centre of Tax Policy and Administration at the OECD and a former Australian politician, was this year’s visiting lecturer.

As part of his trip, he engaged with officials from Inland Revenue and The Treasury to discuss such issues as capital gains tax, BEPS and the digital economy. He also held meetings with the Tax Working Group.

David also spoke to tax professionals at events held in Auckland, Wellington and Christchurch. The topic of his presentation was: The direction of global tax policy changes, how New Zealand sits and challenges for the future.

It was well received by attendees.

In between his various engagements, David was interviewed by several media outlets on the aforementioned tax issues:

Further information about David Bradbury

At the OECD’s Centre for Tax Policy and Administration, David leads a team of economists, lawyers and statisticians who are focused on providing internationally comparable revenue statistics and delivering high quality economic analysis and tax policy advice.

He served in the Australian Government as the Assistant Treasurer, Minister for Competition Policy and Consumer Affairs, Minister Assisting for Financial Services and Superannuation, and Minister Assisting for Deregulation before joining the OECD in 2014.

As a minister, David led the Australian Government’s contribution to the debate on BEPS and implemented key taxation reforms including the general anti-avoidance rule (Part IVA) and the modernisation of Australia’s transfer pricing laws.

About the Tax Policy Scholarships Charitable Trust

The Tax Policy Scholarships Charitable Trust was established by Ian Kuperus and Tax Management NZ to contribute to the future development of tax policy in New Zealand.

Previous visiting lecturers it has brought to New Zealand include Michael Keen, deputy director of the IMF’s Fiscal Affairs Department, and professor of economics and public policy at the University of Michigan, Joel Slemrod.

Joel Slemrod talks weird taxes of the past

Joel Slemrod talks weird taxes of the past 422 300 Taxpolicy

Taxes on beards, bachelors, wigs and windows.

As outlandish as these might sound, these taxes did exist at one point and were discussed recently by Robin Oliver Tax Policy Scholarships visiting lecturer and Professor of Business Economics and Public Policy at the University of Michigan’s Ross School of Business Joel Slemrod at a luncheon with a group of leading New Zealand tax professionals in Auckland.

The event, which was held at the Northern Club, was organised by the Tax Policy Scholarship Committee (TPSC).

Mr Slemrod – who was dubbed ‘The Rolling Stones’ of the tax world – talked about how farfetched taxes of the past provided lessons for tax policy today, especially how tax policy settings can drive certain behaviours.

The idea of his presentation was to highlight how the basic principles of taxation are hard to see when people are familiar with taxes or they are distracted by political rhetoric.

Attendees found his presentation to be entertaining and informative.

Mr Slemrod also spoke at Wellington’s Victoria University and the IFA Conference in Queenstown, and met with officials from Inland Revenue, Treasury and the minsters of finance and revenue during his visit to New Zealand.

About the TPSC

The TPSC was established by TMNZ and its founder director Ian Kuperus to encourage future tax policy leaders and support leading tax policy thinking in New Zealand.

The trust sponsors a leading international tax policy thinker to visit New Zealand to engage in debate and discussion, and a New Zealand tax professional to undertake research and study overseas.

IMF figure debates global policy with future NZ tax leaders

IMF figure debates global policy with future NZ tax leaders 537 300 Taxpolicy

Around 40 young aspiring tax policy leaders discussed and debated global tax policy issues with the deputy director of the International Monetary Fund’s fiscal affairs department while he was in New Zealand last week for a two-day tax administration conference.

Michael Keen, whose visit to New Zealand as this year’s Robin Oliver Tax Policy Scholarships visiting lecturer was organised by Tax Management NZ (TMNZ), was the keynote speaker at the Tax Administration for the 21st Century Conference in Wellington.

The conference, organised by Inland Revenue, Treasury and Victoria University, was a chance for Minister of Revenue Todd McClay and leading New Zealand tax experts to share their views on future tax policy.

Prior to that, Keen engaged with future New Zealand tax policy leaders from the public and private sector at two forums in Wellington and Auckland.

Attendees were selected by their employers as being potential leaders in the field of tax policy development.

John Shewan and Geof Nightingale chaired the Wellington and Auckland sessions respectively.

As well as discussing and debating a number of tax policy topics with Keen, they also had the chance to share a meal and socialise with him afterwards.

Attendees said they enjoyed the opportunity to engage with other tax professionals at their level from other firms.

TMNZ’s founder director Ian Kuperus created the Robin Oliver Tax Policy Scholarships in 2012.

The scholarships, which recognise Oliver’s 30 years of public service leadership in tax policy, were established to inspire future tax policy leaders and support the continuation of leading tax policy thinking in New Zealand.

The scholarships committee sponsors a leading international tax policy thinker to visit New Zealand to engage in debate and discussion.

It also sponsors a New Zealand tax professional to undertake research and study.

Professor Alan Auerbach of the University of California, Berkeley was the first visiting lecturer last year.

Carolyn Palmer, the inaugural scholarship recipient, is researching the tax policy response to natural disasters such as the Christchurch earthquakes and the Queensland floods.