Guidelines for 2019 Competition
Entries should propose significant reform to the New Zealand tax system. Applicants should choose a topic that they believe could make a real difference to New Zealand in the context of the judging criteria set out below.
By way of example, topics could include
- The taxation of capital gains/income-an alternative to the proposals contained in the 2019 Tax Working Group report.
- Source and residence are the bedrocks of the New Zealand tax system, but they struggle to cope in a digital economy. How should the digital economy be taxed?
- How to define fairness in the tax system in the context of determining if taxpayers are paying ‘their fair share of tax.’ What criterial might be applied?
- The uses of taxes to correct behaviour-areas where corrective taxes might represent a real step forward in achieving a policy objective.
- The role of taxes in countering climate change and other environmental issues.
These topics are for illustrative purposes only. Applicants should feel free to choose alternative subject areas.