How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework

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Title

How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

Tax competition has put pressure on policy makers around the globe to reduce the tax burden on mobile forms of capital, including from inbound investors. New Zealand has not been immune to this trend. Many inbound debt investors will not contribute any tax to New Zealand’s tax base and inbound equity investors pay significantly less tax than a domestic equity investor. The question in this thesis is how New Zealand should tax its inbound investors? The approach taken in the thesis is first to...

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Format

Research paper

Research format

Thesis

Thesis level

Doctoral

Date created

2022

Creator

Pavlovich, Alison

URL

https://hdl.handle.net/2292/58814

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