38:
2429:. A pure land tax exempts improvement values from taxation altogether and taxes only land values. A graded, dual-rate, or split-rate property tax applies a different rate to improvement values. The term "land tax valuation" is used to represent both its pure and partial forms. Conceptually, a property tax is a proxy for income tax - rightly or wrongly presuming that a certain level of property holdings indicate a certain ability to pay taxes on a regular basis. In contrast, an
1690:
1646:
1800:
43.75% in 1921. Tax rates were lowered in the 1920s and in 1930 the top income tax rate was set to 29.25%, and the threshold lowered to Ā£260 of annual income. By 1939, and before World War II, the top rate was 42.9%. During the war, there were huge rises in the top rate, taking it to 90%. It dropped to 76.5 percent by the end of the 1940s. The working class still paid little or no income tax. The top rate was 60% in 1982, until
1634:
2444:
The land tax initially provided a major proportion of government revenue. In 1895 it made up 76% of the total land and income tax revenue received by the government. In 1960 land tax contributed 6% of direct tax revenues, and by 1967, in a report recommending the abolition of land taxes, a committee
2440:
ever imposed on New
Zealanders, by the Land Tax Act (1878). A property tax followed the next year (per the Property Tax Act 1879). When first enacted, this charged a rate of one penny in the pound (i.e. 1/240th or 0.4%), but a massive Ā£500 exemption applied, exempting most people from tax liability.
2064:
must withhold a specified amount of income tax prior to making the payment. Depending on the residence of the recipient, this form of withholding tax is known as either resident withholding tax (RWT) or non-resident withholding tax (NRWT). Some entities, such as banks and financial institutions, may
1876:
A bright-line test on property speculation was introduced on 1 October 2015, specifying profit from certain purchases and sales of property as income. The test does not apply to profit from the family home, death estate, or property sold as part of a relationship settlement. The main aim of the test
1799:
duties. The top rate rose to 6.67% by 1914. During World War I, revenue from income tax increased greatly, becoming the largest source of tax, in place of customs duties. But, still only 12,000 people of an adult population of 700,000 earned above the Ā£300 threshold and were taxed. The top rate was
2312:
A provisional tax payer can also pay provisional tax using the GST ratio option. This is based on their previous year's residual tax liability and what their GST Taxable supplies were for that year. The tax payer then applies this percentage to their current period GST return. Under this option,
2308:
The second most common method is the estimation method. Estimation allows the business owner to pay less or more tax depending on how they think their business is performing, and therefore what they expect their tax liability will be at year end. Underpayments are subject to a high use of money
1708:
applies in limited situations, such as the sale of some rental properties within 10 years of purchase. Some "gains" such as profits on the sale of patent rights are deemed to be income ā income tax does apply to property transactions in certain circumstances, particularly speculation. There are
2016:
Income is taxed by the amount that falls within each tax bracket. For example, persons who earn $ 70,000 will pay only 30% on the amount that falls between $ 48,001 and $ 70,000 rather than paying on the full $ 70,000. Consequently, the corresponding income tax for that specific income will
1732:
in the 1980s. The top marginal rate of income tax was reduced from 66% to 33% (changed to 39% in April 2000, 38% in April 2009, 33% on 1 October 2010 and back to 39% in April 2021) and corporate income tax rate from 48% to 28% (changed to 30% in 2008 and to 28% on 1 October 2010).
2321:
was introduced in 2003 to remove some of the worry associated with estimating provisional tax payments by allowing businesses to pool their payments together so the underpayments by some can be offset by the overpayments of others to reduce/enhance the interest they pay/receive.
2296:
A provisional taxpayer is a person or a company that had a residual income tax of more than $ 5000 in the previous tax year. This means that taxpayers with residual income tax in the prior year of less than $ 5,000 do not need to pay provisional tax for the current year.
2020:
Rates are for the tax year 1 April 2021 to 31 March 2022, and are based on tax code M (primary income without student loan) and excludes the ACC earners' levy. The earners' levy rate (including GST) for the period 1 April 2022 to 31 March 2023 is 1.46% ($ 1.46 per $ 100).
2393:
tax (FBT) on benefits given to employees in addition to their salary or wages (e.g. motor vehicles or low interest loans). There are several methods available for calculating FBT liability, including an option of paying a flat rate of 49.25% on all benefits provided.
2351:
introduced in New
Zealand in 1986. This represented a major change in New Zealand taxation policy as until this point almost all revenue had been raised via direct taxes. GST makes up 24% of the New Zealand Government's core revenue as of 2013.
1877:
is to tax profits from property speculation. At the initial implementation in 2015, profit on houses bought and sold within two years were subject to income tax. The two-year threshold was extended to five years in 2018, and ten years in 2021.
2304:
The standard method is the most common method for provisional taxpayers. Under the standard method, provisional taxpayers make three provisional tax installments through the year based on the previous years tax liability, uplifted by 5 or
2292:
Businesses in New
Zealand pay income tax on their net profit earned in any specific tax year. For most businesses the tax year runs from 1 April to 31 March but businesses can apply to the Inland Revenue for this to be changed.
2241:
Some agreements protect pension payments as well. The agreement with the United States, for example, prohibits New
Zealand from taxing American social security or government pension payments, and the reverse is also true.
2374:
exceeds (or is likely to exceed) $ 60,000 per annum. Once registered, businesses charge GST on all goods and services they supply and can reclaim any GST they have been charged on goods and services they have purchased.
982:
2445:
chaired by
Auckland accountant Lewis Ross noted that a mere 0.5% of total government revenue now came from land taxes. The government did not act on the Ross recommendation to abolish land taxes.
2448:
By 1982 only 5% of total land value was taxed, and land taxes were also thought to be duplicative due to their similarity to local-authority property-rate levies, with property taxes (
1783:
in 1891. The tax did not apply to individuals with income less than Ā£300 per annum, which exempted most of the population, and the top rate was 5%. Most government revenue came from
2317:
At the end of the year the business files a tax return (due on the following 7 July for businesses with a tax year ending 31 March) and any under or overpayment is then calculated.
2272:
Profits made from frequent stock trading or from the purchase and sale of investment property within a certain period of time is deemed to be income (and subject to income tax).
2037:
In most cases employers deduct the relevant amount of income tax from salary and wages prior to these being paid to the individual. This system, known as pay-as-you-earn, or
2029:
The amount of tax actually payable can be reduced by claiming tax credits, e.g. donations to approved organisations, independent earners tax credit, and foreign tax credits.
4952:
3509:(Centre for Accounting, Governance and Taxation Research, Victoria University of Wellington, 2010) ("Tax Working Group") and also, for example, International Monetary Fund,
2945:
3015:
4604:
3317:
2261:, for example overtime, bonuses or holiday pay. The levy is 1.39% for the year from 1 April 2017 to 31 March 2018. It is payable on income up to $ 124,053.
2554:
2057:
4034:
3629:
2824:
2766:
3408:
2471:
passed the Land Tax
Abolition Act (1990), ending New Zealand's history of central government taxing land. Later LVT discussions produced no change.
4531:
2436:
Although the Land Tax
Abolition Act (1990) which took effect from 31 March 1992 abolished New Zealand's land tax, a land tax was the very first
4797:
4146:
3142:
2065:
hold an RWT exemption certificate, meaning persons who make certain payments to them (such as borrowers paying interest) may not withhold RWT.
3033:
4935:
2518:
1328:
4968:
4947:
3541:
2300:
There are four methods for paying provisional tax; standard method, estimated method, accounting information method and GST Ratio option.
4564:
3433:
Richard F Dye and
Richard W England, "The Principles and Promises of Land Value Taxation" in Richard F Dye and Richard W England (eds),
3177:
2970:
2309:
interest rate, while significantly less interest is paid on overpayments, so it is important that they estimate their profit accurately.
2279:
are generally deemed to be income, although there may be exceptions (e.g., where cryptoassets are purchased for their staking rewards).
4940:
2250:
All employees pay an earner's levy to cover the cost of non-work related injuries. It is collected by Inland
Revenue on behalf of the
1185:
4377:
4256:
4069:
3926:
3390:
1805:
1050:
1045:
3304:
486:
4076:
3037:
3019:
2901:
2802:
2716:
2685:
2654:
2623:
2584:
2460:
1809:
1697:
4086:
3885:
3292:
2941:
1825:
1714:
1399:
992:
213:
1737:
was introduced, initially at a rate of 10% (then 12.5% and now 15%, as of 1 October 2010). Land taxes were abolished in 1992.
481:
4909:
2325:
Companies pay income tax at 28% on profits. Tax rates for individuals operating as a business (that is, individuals who are
4524:
4023:
2342:
1821:
1734:
1599:
780:
4978:
4858:
4836:
4655:
4630:
1888:
Income tax varies dependent on income levels in any specific tax year (personal tax years run from 1 April to 31 March).
1474:
4983:
3699:
3624:
1676:
1539:
662:
174:
2915:
1839:
29.8 billion (41%) of the New
Zealand Government's core revenue of $ 72.5 billion was from individuals' income taxes.
4930:
4868:
4193:
4014:
3671:
3335:
2384:
2251:
1780:
1000:
748:
2993:
5004:
4727:
4261:
4131:
4029:
3953:
3938:
3736:
3601:
3534:
3321:
465:
3235:
2894:
4973:
4802:
4662:
4517:
4460:
4224:
4064:
4057:
3921:
3872:
3586:
3581:
3571:
2453:
647:
243:
2562:
4645:
4445:
4440:
4278:
3992:
3958:
3746:
3741:
3714:
3596:
1604:
1323:
2739:
2433:
applies to the land itself ā taking into account its scarcity, immovability and centrality to human activity.
4650:
4208:
4081:
3778:
3758:
3751:
3694:
2869:
1609:
568:
37:
4848:
4672:
4635:
4166:
4151:
4119:
3980:
3975:
3684:
1721:, such as alcohol excise or gaming duty. These are collected by a range of government agencies such as the
1307:
598:
3412:
4894:
4824:
4732:
4687:
4682:
4677:
4640:
4609:
4400:
4367:
4293:
4251:
4241:
4173:
3948:
3911:
3679:
3644:
3527:
2793:
2707:
2676:
2645:
1722:
1549:
1519:
3507:
A Tax System for New Zealandās Future: Report of the Victoria University of Wellington Tax Working Group
3484:
2017:
accumulate to $ 14,020 ā which amounts to an overall effective tax rate of 20.02% of the entire amount.
4807:
4770:
4744:
4574:
4303:
4114:
3963:
3704:
3576:
930:
402:
1704:. National taxes are levied on personal and business income, and on the supply of goods and services.
4925:
4667:
4465:
4430:
4328:
4308:
4288:
4273:
4004:
2077:
in more than one country may be liable to pay tax more than once on the same income. New Zealand has
977:
555:
512:
363:
218:
67:
3268:
4863:
4313:
4268:
4203:
3970:
3916:
3763:
3658:
1824:
in 1986 and then reduced the top income tax rate from 66% to 48% in 1988 and then 33% in 1989. The
1569:
987:
471:
2529:
2405:
is charged on a number of products, including alcohol products, tobacco products, and some fuels.
4819:
4780:
4372:
4340:
4236:
4009:
3899:
3639:
3365:
1771:, whereas non-residents are only liable to pay tax on income derived from a New Zealand source.
1705:
1584:
1035:
1030:
652:
533:
184:
3318:"Financial Statements of the Government of New Zealand for the Year Ended 30 June 2013: Revenue"
2081:
agreements with various countries that set out which country will tax specific types of income.
1832:'s National government, and again a 39% rate was reintroduced by the Labour government in 2022.
4904:
4873:
4812:
4785:
4775:
4540:
4484:
4420:
4392:
4298:
4198:
4183:
4161:
4102:
4052:
4044:
4019:
3943:
3880:
3851:
3709:
3689:
3559:
3305:
http://www.ird.govt.nz/business-income-tax/paying-tax/tax-rates/bit-taxrates-soletradertax.html
2468:
1701:
1669:
1494:
1379:
1374:
970:
549:
368:
3446:
2505:
4899:
4853:
4594:
4569:
4410:
4283:
4156:
4141:
3931:
3806:
3801:
3634:
1574:
1499:
1464:
1449:
1369:
1359:
603:
523:
518:
439:
3293:
http://www.ird.govt.nz/business-income-tax/paying-tax/tax-rates/bit-taxrates-companytax.html
3050:
4715:
4559:
4493:
4455:
4450:
4435:
4382:
4360:
4246:
3768:
3731:
2851:
1594:
1559:
1534:
1414:
1394:
561:
238:
99:
3101:
2257:
The earner's levy is payable on salary and wages plus any other income that is subject to
8:
4792:
4749:
4415:
4335:
4323:
3821:
3816:
2464:
2360:
1614:
1514:
1509:
1454:
1439:
1429:
1424:
1419:
1364:
1354:
1349:
1333:
1203:
1149:
952:
460:
4737:
4720:
4625:
4599:
4498:
4136:
3987:
3614:
2364:
2356:
1589:
1579:
1564:
1554:
1529:
1479:
1444:
1434:
1404:
1389:
1384:
1239:
1154:
942:
906:
827:
706:
424:
62:
2618:
2592:
4694:
3243:
3194:
2480:
2390:
1662:
1504:
1489:
1484:
1459:
1409:
1209:
920:
872:
812:
728:
669:
381:
348:
154:
4318:
3999:
4878:
4124:
3831:
3619:
2832:. New Zealand Association of Economists Annual Conference. 16 June 2011. p. 18
2774:. New Zealand Association of Economists Annual Conference. 16 June 2011. p. 23
1544:
1469:
1075:
1040:
1020:
832:
800:
674:
528:
279:
4425:
3591:
1880:
Generally profits made from frequent stock trading will be deemed taxable income.
1689:
4841:
4405:
4350:
2744:
2367:(e.g. banking and life insurance) and the export of goods and services overseas.
2326:
2078:
1852:
1792:
1744:
business taxes and the effect on productivity and competitiveness of NZ companies
1638:
1254:
1112:
1107:
842:
805:
716:
681:
583:
507:
343:
303:
269:
179:
169:
164:
159:
77:
4355:
4345:
2430:
2276:
1801:
1788:
1768:
1197:
1169:
1144:
1005:
847:
642:
578:
476:
414:
318:
313:
296:
274:
3163:
3114:
4998:
4554:
3247:
2074:
1817:
1760:
1269:
937:
862:
753:
686:
620:
588:
455:
397:
358:
338:
308:
223:
144:
139:
114:
104:
46:
3826:
3811:
3791:
3724:
3719:
2485:
2421:". The traditional concept of property tax may apply the same rate both to
2418:
2348:
2061:
1650:
1164:
947:
916:
887:
867:
758:
743:
723:
637:
632:
434:
228:
3858:
3343:
2681:"Customs and tariffs - War, depression and increased taxes ā 1914 to 1935"
197:
4584:
4509:
4178:
3550:
2449:
2318:
1813:
1710:
1159:
897:
857:
775:
711:
657:
593:
419:
409:
353:
233:
134:
129:
87:
72:
3143:"Te tÄke moni whiwhi mÅ ngÄ tÄngata takitahi Income tax for individuals"
2797:
2711:
2680:
2649:
2363:
sold in New Zealand incur GST at a rate of 15%. The main exceptions are
1767:, New Zealand residents are liable to pay income tax on their worldwide
4589:
3846:
3519:
2437:
2426:
1796:
1764:
1729:
1264:
1234:
1117:
1102:
1025:
957:
925:
877:
852:
837:
738:
733:
701:
627:
333:
328:
149:
109:
55:
2041:, was introduced in 1958, prior to which employees paid tax annually.
4829:
4754:
4579:
2585:"NZ Government media release on forthcoming international tax review"
2053:
2049:
1863:
1097:
1015:
1010:
696:
691:
502:
429:
119:
3222:
3210:
2712:"Customs and tariffs - First Labour government taxes ā 1935 to 1949"
2555:"NZ Government discussion document on taxation of investment income"
3841:
3786:
2422:
2414:
2045:
1859:
1829:
1259:
1227:
911:
901:
822:
817:
790:
763:
573:
323:
264:
259:
92:
1747:
differences in the treatment of various types of investment income
1717:. Some goods and services carry a specific tax, referred to as an
3836:
3796:
2826:
Calculating Average Marginal Tax Rates for New Zealand, 1907-2009
2768:
Calculating Average Marginal Tax Rates for New Zealand, 1907-2009
2371:
1070:
892:
795:
785:
124:
82:
3459:
Taxation in New Zealand: Report of the Taxation Review Committee
2798:"Customs and tariffs - Labour government reforms ā 1984 to 1990"
1759:
New Zealand has jurisdiction to tax individuals on the basis of
3077:
2402:
1784:
1718:
1633:
1279:
1090:
1085:
1080:
882:
770:
3063:
1696:
Taxes in New Zealand are collected at a national level by the
4953:
Australian and New Zealand Standard Industrial Classification
1294:
1289:
1284:
1274:
1249:
1244:
1191:
1063:
3178:
BR Prd 23/04 - Everlasting Nominees Limited - Product Ruling
3053:. Ird.govt.nz (24 August 2009). Retrieved on 19 August 2011.
2085:
These countries have double tax agreements with New Zealand
3447:
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2841132
2506:
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2841132
2370:
All businesses are required to register for GST once their
2258:
2038:
1872:
overseas income (including income from an overseas pension)
1836:
2650:"Customs and tariffs - Liberal Party taxes ā 1890 to 1912"
3183:(Report). Inland Revenue. 8 November 2023. pp. 8ā10.
3156:
29:
2994:"Does your new share market habit come with a tax bill?"
3269:"Tax policy news - 13 June 2003 - Tax pooling launched"
3102:
http://www.ird.govt.nz/yoursituation-nonres/double-tax/
2619:"Customs and tariffs - Tariffs for revenue, 1840ā1940"
3505:
Victoria University of Wellington Tax Working Group,
2519:"NZ Government discussion document on business taxes"
2044:
In addition, entities who intend to make payments of
1740:
Tax reform continues in New Zealand. Issues include:
994:
European Union Common Consolidated Corporate Tax Base
3236:"Pool system designed to ease taxing interest rates"
3026:
3435:
Land Value Taxation: Theory, Evidence, and Practice
3206:
3204:
2875:. The Treasury, New Zealand Government. 15 May 2014
1709:
currently no land taxes, but local property taxes (
3437:(Lincoln Institute of Land Policy, 2009) 3, 4 n 1.
3336:"Common questions about GST from the IRD website"
3095:
2965:
2963:
4996:
3216:
3201:
3008:
2313:provisional tax is paid at the same time as GST.
1779:Income tax was introduced in New Zealand by the
3461:(Government Printer, 1967) ("Ross Report") 410.
3187:
2269:New Zealand does not have a capital gains tax.
3470:G Bush, "Local Government", in R Miller (ed),
2960:
1828:raised it to 39% in 2000. It was cut again by
4525:
3535:
3411:. New Zealand Customs Service. Archived from
3298:
2068:
1842:
1725:. There is no social security (payroll) tax.
1670:
4969:Campaign Against Foreign Control of Aotearoa
4948:Trans-Pacific Strategic Economic Partnership
1728:New Zealand went through a major program of
3286:
4539:
4532:
4518:
3542:
3528:
3474:(Oxford University Press, 2003) 161, 164 .
3115:"(See Article 18, Pensions and Annuities)"
3104:Double tax agreements from the IRD website
1677:
1663:
4610:New Zealand property bubble, 1987āpresent
3511:New Zealand: 2011 Article IV Consultation
2991:
2862:
2792:
2706:
2675:
2644:
2413:New Zealand makes a distinction between "
2336:
2032:
1186:Institute on Taxation and Economic Policy
3549:
3307:Taxing sole traders from the IRD website
2803:Te Ara ā the Encyclopedia of New Zealand
2717:Te Ara ā the Encyclopedia of New Zealand
2686:Te Ara ā the Encyclopedia of New Zealand
2655:Te Ara ā the Encyclopedia of New Zealand
2624:Te Ara ā the Encyclopedia of New Zealand
2612:
2610:
1754:
3513:(International Monetary Fund, 2011) 14.
2616:
4997:
2948:from the original on 13 September 2018
2916:"Govt to tighten tax on capital gains"
2870:"2014 Budget: Key facts for taxpayers"
2737:
2329:) are the same as for employees. (See
2287:
1866:, certain property transactions, etc.)
1763:and source. Subject to relief under a
4513:
3523:
3409:"Types of duties, fees & charges"
3295:Taxing companies from the IRD website
3078:"NRWT (Non-resident withholding tax)"
2607:
2378:
2895:"Tax and your property transactions"
2343:Goods and Services Tax (New Zealand)
2264:
2245:
4979:New Zealand Council of Trade Unions
3472:New Zealand Government and Politics
3051:Tax credits (Individual income tax)
2347:Goods and services tax (GST) is an
16:Overview of taxation in New Zealand
13:
4605:Finance company collapses, 2006ā12
1820:as finance minister, introduced a
1688:
14:
5016:
3223:http://www.nztax.net/node/45.html
3211:http://www.nztax.net/node/45.html
2992:Marr, Emma; White, Kayla (2020).
2461:Labour government elected in 1984
2385:Fringe benefits tax (New Zealand)
2282:
2252:Accident Compensation Corporation
1001:Global minimum corporate tax rate
4728:New Zealand Trade and Enterprise
2397:
1808:raised it to 66% that year. The
1644:
1632:
466:Base erosion and profit shifting
36:
4974:New Zealand Business Roundtable
3499:
3477:
3464:
3452:
3440:
3427:
3401:
3383:
3358:
3328:
3310:
3261:
3228:
3170:
3135:
3107:
3070:
3056:
3044:
2985:
2971:"The bright-line property rule"
2934:
2908:
2887:
2844:
2817:
2786:
2759:
2617:Simpson, Tony (11 March 2010).
1713:) are managed and collected by
244:Optimal capital income taxation
3320:. The Treasury. Archived from
2731:
2700:
2669:
2638:
2577:
2547:
2511:
2499:
2330:
2024:
1324:List of countries by tax rates
1:
3485:"Land Tax Abolition Act 1990"
2738:Rankin, Keith (30 May 2008).
2492:
2408:
2058:Maori authority distributions
749:Natural resources consumption
2740:"National's 2008 Tax Reform"
2389:Employers are liable to pay
1891:
1883:
599:United States as a tax haven
7:
4733:Reserve Bank of New Zealand
4595:Mother of all Budgets, 1991
3164:"Taxing cryptoasset income"
3016:"Tax rates for individuals"
2474:
1723:New Zealand Customs Service
10:
5021:
4745:Overseas Investment Office
3630:New Zealand and Antarctica
3391:"Fringe benefit tax rates"
3064:"Resident withholding tax"
2944:. New Zealand Government.
2467:in all forms, and in 1990
2382:
2340:
2275:Profits made from trading
2069:Double taxation agreements
1843:Examples of taxable income
1774:
513:Offshore financial centres
403:Repatriation tax avoidance
4961:
4926:Closer Economic Relations
4918:
4887:
4763:
4703:
4618:
4600:Leaky homes crisis, 2000s
4547:
4478:
4391:
4378:Structural discrimination
4329:New Zealand Sign Language
4232:
4223:
4110:
4101:
4043:
3907:
3898:
3871:
3777:
3670:
3666:
3657:
3610:
3567:
3558:
3487:. New Zealand Legislation
3213:Provisional Tax Breakdown
3034:"ACC earners' levy rates"
2902:Inland Revenue Department
2463:moved away from taxes on
2228:United States of America
1858:income from investments (
1698:Inland Revenue Department
978:Financial transaction tax
68:Property tax equalization
4024:House of Representatives
1810:Fourth Labour Government
1329:Tax revenue to GDP ratio
988:Currency transaction tax
569:Liechtenstein tax affair
5005:Taxation in New Zealand
4781:New Zealand Dairy Board
3886:Territorial authorities
1826:Fifth Labour Government
1750:international tax rules
1700:(IRD) on behalf of the
1036:Permanent establishment
1031:Exchange of Information
534:Financial Secrecy Index
185:Medical savings account
4910:International rankings
4798:Information technology
4786:New Zealand Wool Board
4776:New Zealand Meat Board
4541:Economy of New Zealand
4147:Information technology
3240:The New Zealand Herald
2337:Goods and Services Tax
2033:Tax deducted at source
1822:goods and services tax
1816:as prime minister and
1735:Goods and services tax
1702:New Zealand Government
1693:
931:Vehicle miles traveled
550:Ireland as a tax haven
364:Private tax collection
4984:New Zealand Institute
4931:Free trade agreements
3273:taxpolicy.ird.govt.nz
2206:United Arab Emirates
2000:No-notification rate
1967:$ 70,001 ā $ 180,000
1755:Individual income tax
1692:
604:Panama as a tax haven
556:Ireland v. Commission
524:Conduit and sink OFCs
519:Offshore magic circle
440:Unreported employment
4962:Unions and lobbyists
4716:New Zealand Treasury
4585:Rogernomics, 1984ā90
3366:"Fringe benefit tax"
3324:on 26 February 2014.
2942:"Selling your house"
2796:(2 September 2016).
2710:(2 September 2016).
2679:(2 September 2016).
2648:(2 September 2016).
2331:individual tax rates
2073:Individuals who are
1950:$ 48,001 ā $ 70,000
1933:$ 14,001 ā $ 48,000
1908:Max. tax of bracket
1765:double tax agreement
1600:United Arab Emirates
1342:Individual Countries
1051:Foreign revenue rule
843:Inheritance (estate)
562:Leprechaun economics
4888:Economic conditions
4750:Commerce Commission
4590:Ruthanasia, 1990ā93
4324:New Zealand English
4015:Official Opposition
2904:. 11 December 2014.
2565:on 9 September 2006
2452:) making up 57% of
2288:Business income tax
2096:Russian Federation
2086:
1905:Effective tax rate
1806:National Government
1639:Business portal
1334:Tax rates in Europe
1204:Tax Justice Network
1150:Dhammika Dharmapala
653:Airport improvement
461:Transfer mispricing
252:Distribution of Tax
24:Part of a series on
4869:Telecommunications
4738:Official cash rate
4721:New Zealand budget
4626:New Zealand dollar
4580:Think Big, 1979ā84
4575:Black Budget, 1958
4565:IC&A Act, 1894
4194:Telecommunications
3615:Treaty of Waitangi
2379:Fringe benefit tax
2365:financial services
2084:
1781:Liberal Government
1694:
1240:Eight per thousand
1155:James R. Hines Jr.
1046:European Union FTT
63:Government revenue
4992:
4991:
4695:New Zealand pound
4507:
4506:
4474:
4473:
4262:Gender inequality
4219:
4218:
4097:
4096:
4030:Political funding
3939:Foreign relations
3927:Political parties
3894:
3893:
3867:
3866:
3653:
3652:
3602:Political history
3346:on 24 August 2006
3195:"Provisional tax"
2920:Radio New Zealand
2595:on 3 October 2006
2535:on 3 October 2006
2481:Tax Working Group
2265:Capital gains tax
2246:ACC earner's levy
2239:
2238:
2203:Papua New Guinea
2014:
2013:
1715:local authorities
1706:Capital gains tax
1687:
1686:
1622:
1621:
1218:
1217:
1210:Tax Policy Center
953:Negative (income)
729:Environmental tax
611:
610:
529:Financial centres
349:Tax investigation
287:
286:
155:Tax harmonization
5012:
4631:Dollar banknotes
4555:Vogel Era, 1870s
4534:
4527:
4520:
4511:
4510:
4487:
4230:
4229:
4108:
4107:
4065:Governor-General
3922:Electoral system
3905:
3904:
3832:Palmerston North
3668:
3667:
3664:
3663:
3625:Women's suffrage
3620:New Zealand Wars
3587:Military history
3582:Economic history
3565:
3564:
3544:
3537:
3530:
3521:
3520:
3514:
3503:
3497:
3496:
3494:
3492:
3481:
3475:
3468:
3462:
3456:
3450:
3444:
3438:
3431:
3425:
3424:
3422:
3420:
3415:on 22 March 2012
3405:
3399:
3398:
3387:
3381:
3380:
3378:
3376:
3362:
3356:
3355:
3353:
3351:
3342:. Archived from
3332:
3326:
3325:
3314:
3308:
3302:
3296:
3290:
3284:
3283:
3281:
3279:
3265:
3259:
3258:
3256:
3254:
3242:. 12 June 2003.
3232:
3226:
3225:GST Ratio Option
3220:
3214:
3208:
3199:
3198:
3191:
3185:
3184:
3182:
3174:
3168:
3167:
3160:
3154:
3153:
3151:
3149:
3139:
3133:
3132:
3130:
3128:
3119:
3111:
3105:
3099:
3093:
3092:
3090:
3088:
3074:
3068:
3067:
3060:
3054:
3048:
3042:
3041:
3030:
3024:
3023:
3012:
3006:
3005:
3003:
3001:
2989:
2983:
2982:
2980:
2978:
2973:. Inland Revenue
2967:
2958:
2957:
2955:
2953:
2938:
2932:
2931:
2929:
2927:
2912:
2906:
2905:
2899:
2891:
2885:
2884:
2882:
2880:
2874:
2866:
2860:
2859:
2852:"Search results"
2848:
2842:
2841:
2839:
2837:
2831:
2821:
2815:
2814:
2812:
2810:
2790:
2784:
2783:
2781:
2779:
2773:
2763:
2757:
2756:
2754:
2752:
2735:
2729:
2728:
2726:
2724:
2704:
2698:
2697:
2695:
2693:
2673:
2667:
2666:
2664:
2662:
2642:
2636:
2635:
2633:
2631:
2614:
2605:
2604:
2602:
2600:
2591:. Archived from
2581:
2575:
2574:
2572:
2570:
2561:. Archived from
2551:
2545:
2544:
2542:
2540:
2534:
2528:. Archived from
2523:
2515:
2509:
2503:
2456:income by 2001.
2454:local-government
2087:
2083:
1896:
1895:
1848:salary and wages
1719:excise or a duty
1679:
1672:
1665:
1651:Money portal
1649:
1648:
1647:
1637:
1636:
1313:
1312:
1134:
1133:
1041:Transfer pricing
1021:Tax equalization
995:
938:Corporate profit
574:Luxembourg Leaks
508:Corporate havens
387:
386:
203:
202:
40:
21:
20:
5020:
5019:
5015:
5014:
5013:
5011:
5010:
5009:
4995:
4994:
4993:
4988:
4957:
4914:
4883:
4842:Licensing trust
4759:
4699:
4614:
4570:Wool boom, 1951
4543:
4538:
4508:
4503:
4490:
4483:
4470:
4446:Public holidays
4441:Performing arts
4387:
4279:Gender equality
4215:
4093:
4039:
3890:
3863:
3773:
3747:Marine reserves
3742:Protected areas
3649:
3606:
3597:Natural history
3554:
3548:
3518:
3517:
3504:
3500:
3490:
3488:
3483:
3482:
3478:
3469:
3465:
3457:
3453:
3445:
3441:
3432:
3428:
3418:
3416:
3407:
3406:
3402:
3389:
3388:
3384:
3374:
3372:
3364:
3363:
3359:
3349:
3347:
3334:
3333:
3329:
3316:
3315:
3311:
3303:
3299:
3291:
3287:
3277:
3275:
3267:
3266:
3262:
3252:
3250:
3234:
3233:
3229:
3221:
3217:
3209:
3202:
3193:
3192:
3188:
3180:
3176:
3175:
3171:
3162:
3161:
3157:
3147:
3145:
3141:
3140:
3136:
3126:
3124:
3117:
3113:
3112:
3108:
3100:
3096:
3086:
3084:
3076:
3075:
3071:
3062:
3061:
3057:
3049:
3045:
3032:
3031:
3027:
3014:
3013:
3009:
2999:
2997:
2990:
2986:
2976:
2974:
2969:
2968:
2961:
2951:
2949:
2940:
2939:
2935:
2925:
2923:
2914:
2913:
2909:
2897:
2893:
2892:
2888:
2878:
2876:
2872:
2868:
2867:
2863:
2850:
2849:
2845:
2835:
2833:
2829:
2823:
2822:
2818:
2808:
2806:
2794:Goldsmith, Paul
2791:
2787:
2777:
2775:
2771:
2765:
2764:
2760:
2750:
2748:
2736:
2732:
2722:
2720:
2708:Goldsmith, Paul
2705:
2701:
2691:
2689:
2677:Goldsmith, Paul
2674:
2670:
2660:
2658:
2646:Goldsmith, Paul
2643:
2639:
2629:
2627:
2615:
2608:
2598:
2596:
2583:
2582:
2578:
2568:
2566:
2553:
2552:
2548:
2538:
2536:
2532:
2521:
2517:
2516:
2512:
2504:
2500:
2495:
2477:
2411:
2400:
2387:
2381:
2345:
2339:
2290:
2285:
2267:
2248:
2217:United Kingdom
2156:Czech Republic
2079:double taxation
2071:
2035:
2027:
1995:$ 50,320 + 39%
1916:$ 0 ā $ 14,000
1911:Cumulative tax
1894:
1886:
1845:
1777:
1757:
1683:
1645:
1643:
1631:
1624:
1623:
1310:
1300:
1299:
1255:Fiscus Judaicus
1230:
1220:
1219:
1178:Advocacy groups
1131:
1123:
1122:
1113:Trade agreement
1108:Free-trade zone
1066:
1056:
1055:
993:
973:
963:
962:
623:
613:
612:
584:Paradise Papers
425:Debtors' prison
384:
374:
373:
344:Tax preparation
304:Revenue service
299:
289:
288:
200:
190:
189:
170:Double taxation
165:Tax withholding
160:Tax competition
78:Non-tax revenue
58:
17:
12:
11:
5:
5018:
5008:
5007:
4990:
4989:
4987:
4986:
4981:
4976:
4971:
4965:
4963:
4959:
4958:
4956:
4955:
4950:
4945:
4944:
4943:
4938:
4928:
4922:
4920:
4916:
4915:
4913:
4912:
4907:
4902:
4897:
4891:
4889:
4885:
4884:
4882:
4881:
4876:
4871:
4866:
4861:
4856:
4851:
4846:
4845:
4844:
4834:
4833:
4832:
4827:
4817:
4816:
4815:
4810:
4800:
4795:
4790:
4789:
4788:
4783:
4778:
4767:
4765:
4761:
4760:
4758:
4757:
4752:
4747:
4742:
4741:
4740:
4730:
4725:
4724:
4723:
4713:
4707:
4705:
4701:
4700:
4698:
4697:
4692:
4691:
4690:
4685:
4680:
4675:
4670:
4660:
4659:
4658:
4653:
4648:
4643:
4638:
4628:
4622:
4620:
4616:
4615:
4613:
4612:
4607:
4602:
4597:
4592:
4587:
4582:
4577:
4572:
4567:
4562:
4560:Head tax, 1881
4557:
4551:
4549:
4545:
4544:
4537:
4536:
4529:
4522:
4514:
4505:
4504:
4502:
4501:
4496:
4489:
4488:
4480:
4479:
4476:
4475:
4472:
4471:
4469:
4468:
4463:
4458:
4453:
4448:
4443:
4438:
4433:
4428:
4423:
4418:
4413:
4408:
4403:
4397:
4395:
4389:
4388:
4386:
4385:
4380:
4375:
4370:
4365:
4364:
4363:
4358:
4353:
4343:
4338:
4333:
4332:
4331:
4326:
4321:
4311:
4306:
4301:
4296:
4291:
4286:
4281:
4276:
4271:
4266:
4265:
4264:
4259:
4257:Ethnic origins
4249:
4244:
4239:
4233:
4227:
4221:
4220:
4217:
4216:
4214:
4213:
4212:
4211:
4209:Rail transport
4204:Transportation
4201:
4196:
4191:
4186:
4184:Social welfare
4181:
4176:
4171:
4170:
4169:
4159:
4154:
4149:
4144:
4139:
4134:
4129:
4128:
4127:
4122:
4111:
4105:
4099:
4098:
4095:
4094:
4092:
4091:
4090:
4089:
4082:Prime Minister
4079:
4074:
4073:
4072:
4062:
4061:
4060:
4049:
4047:
4041:
4040:
4038:
4037:
4032:
4027:
4017:
4012:
4007:
4002:
4000:MÄori politics
3997:
3996:
3995:
3985:
3984:
3983:
3978:
3968:
3967:
3966:
3961:
3956:
3946:
3941:
3936:
3935:
3934:
3929:
3924:
3914:
3908:
3902:
3896:
3895:
3892:
3891:
3889:
3888:
3883:
3877:
3875:
3869:
3868:
3865:
3864:
3862:
3861:
3856:
3855:
3854:
3844:
3839:
3834:
3829:
3824:
3819:
3814:
3809:
3804:
3799:
3794:
3789:
3783:
3781:
3775:
3774:
3772:
3771:
3766:
3761:
3756:
3755:
3754:
3752:National parks
3749:
3739:
3734:
3729:
3728:
3727:
3722:
3712:
3707:
3702:
3697:
3695:Climate change
3692:
3687:
3682:
3676:
3674:
3661:
3655:
3654:
3651:
3650:
3648:
3647:
3642:
3637:
3632:
3627:
3622:
3617:
3611:
3608:
3607:
3605:
3604:
3599:
3594:
3589:
3584:
3579:
3574:
3568:
3562:
3556:
3555:
3553: articles
3547:
3546:
3539:
3532:
3524:
3516:
3515:
3498:
3476:
3463:
3451:
3439:
3426:
3400:
3395:Inland Revenue
3382:
3370:Inland Revenue
3357:
3327:
3309:
3297:
3285:
3260:
3227:
3215:
3200:
3186:
3169:
3155:
3134:
3106:
3094:
3082:Inland Revenue
3069:
3055:
3043:
3025:
3007:
2984:
2959:
2933:
2907:
2886:
2861:
2856:www.google.com
2843:
2816:
2785:
2758:
2730:
2699:
2668:
2637:
2606:
2576:
2546:
2510:
2497:
2496:
2494:
2491:
2490:
2489:
2483:
2476:
2473:
2425:values and to
2419:property taxes
2410:
2407:
2403:Excise or duty
2399:
2396:
2391:fringe benefit
2383:Main article:
2380:
2377:
2341:Main article:
2338:
2335:
2315:
2314:
2310:
2306:
2289:
2286:
2284:
2283:Business taxes
2281:
2266:
2263:
2247:
2244:
2237:
2236:
2234:
2230:
2229:
2226:
2223:
2219:
2218:
2215:
2212:
2208:
2207:
2204:
2201:
2197:
2196:
2193:
2190:
2186:
2185:
2182:
2179:
2175:
2174:
2171:
2168:
2164:
2163:
2160:
2157:
2153:
2152:
2149:
2146:
2142:
2141:
2138:
2135:
2131:
2130:
2127:
2124:
2120:
2119:
2116:
2113:
2109:
2108:
2105:
2102:
2098:
2097:
2094:
2091:
2070:
2067:
2034:
2031:
2026:
2023:
2012:
2011:
2009:
2007:
2004:
2001:
1997:
1996:
1993:
1991:
1988:
1985:
1981:
1980:
1977:
1974:
1971:
1968:
1964:
1963:
1960:
1957:
1954:
1951:
1947:
1946:
1943:
1940:
1937:
1934:
1930:
1929:
1926:
1923:
1920:
1917:
1913:
1912:
1909:
1906:
1903:
1900:
1893:
1890:
1885:
1882:
1874:
1873:
1870:
1867:
1856:
1849:
1844:
1841:
1802:Robert Muldoon
1776:
1773:
1756:
1753:
1752:
1751:
1748:
1745:
1685:
1684:
1682:
1681:
1674:
1667:
1659:
1656:
1655:
1654:
1653:
1641:
1626:
1625:
1620:
1619:
1618:
1617:
1612:
1607:
1605:United Kingdom
1602:
1597:
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1344:
1343:
1339:
1338:
1337:
1336:
1331:
1326:
1318:
1317:
1311:
1306:
1305:
1302:
1301:
1298:
1297:
1292:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1231:
1226:
1225:
1222:
1221:
1216:
1215:
1214:
1213:
1207:
1201:
1198:Tax Foundation
1195:
1189:
1180:
1179:
1175:
1174:
1173:
1172:
1170:Gabriel Zucman
1167:
1162:
1157:
1152:
1147:
1145:Mihir A. Desai
1139:
1138:
1132:
1129:
1128:
1125:
1124:
1121:
1120:
1115:
1110:
1105:
1100:
1095:
1094:
1093:
1088:
1078:
1073:
1067:
1062:
1061:
1058:
1057:
1054:
1053:
1048:
1043:
1038:
1033:
1028:
1023:
1018:
1013:
1008:
1006:Robin Hood tax
1003:
998:
990:
985:
980:
974:
969:
968:
965:
964:
961:
960:
955:
950:
945:
943:Excess profits
940:
935:
934:
933:
928:
923:
914:
909:
895:
890:
885:
880:
875:
870:
865:
860:
855:
850:
845:
840:
835:
830:
828:Gross receipts
825:
820:
815:
810:
809:
808:
803:
798:
793:
788:
783:
778:
768:
767:
766:
761:
756:
751:
746:
741:
736:
726:
721:
720:
719:
714:
709:
704:
699:
694:
689:
679:
678:
677:
667:
666:
665:
660:
655:
645:
640:
635:
630:
624:
619:
618:
615:
614:
609:
608:
607:
606:
601:
596:
591:
586:
581:
579:Offshore Leaks
576:
571:
566:
565:
564:
559:
544:
543:
542:Major examples
539:
538:
537:
536:
531:
526:
521:
516:
510:
505:
497:
496:
492:
491:
490:
489:
484:
479:
477:Dutch Sandwich
474:
469:
463:
458:
450:
449:
445:
444:
443:
442:
437:
432:
427:
422:
417:
415:Tax resistance
412:
407:
406:
405:
392:
391:
385:
380:
379:
376:
375:
372:
371:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
319:Taxable income
316:
314:Tax assessment
311:
306:
300:
295:
294:
291:
290:
285:
284:
283:
282:
277:
272:
267:
262:
254:
253:
249:
248:
247:
246:
241:
236:
231:
226:
221:
216:
208:
207:
206:General Theory
201:
196:
195:
192:
191:
188:
187:
182:
177:
175:Representation
172:
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
117:
112:
107:
102:
97:
96:
95:
85:
80:
75:
70:
65:
59:
54:
53:
50:
49:
42:
41:
33:
32:
26:
25:
15:
9:
6:
4:
3:
2:
5017:
5006:
5003:
5002:
5000:
4985:
4982:
4980:
4977:
4975:
4972:
4970:
4967:
4966:
4964:
4960:
4954:
4951:
4949:
4946:
4942:
4939:
4937:
4934:
4933:
4932:
4929:
4927:
4924:
4923:
4921:
4917:
4911:
4908:
4906:
4903:
4901:
4898:
4896:
4893:
4892:
4890:
4886:
4880:
4877:
4875:
4872:
4870:
4867:
4865:
4862:
4860:
4857:
4855:
4852:
4850:
4849:Manufacturing
4847:
4843:
4840:
4839:
4838:
4835:
4831:
4828:
4826:
4823:
4822:
4821:
4818:
4814:
4811:
4809:
4806:
4805:
4804:
4801:
4799:
4796:
4794:
4791:
4787:
4784:
4782:
4779:
4777:
4774:
4773:
4772:
4769:
4768:
4766:
4762:
4756:
4753:
4751:
4748:
4746:
4743:
4739:
4736:
4735:
4734:
4731:
4729:
4726:
4722:
4719:
4718:
4717:
4714:
4712:
4709:
4708:
4706:
4702:
4696:
4693:
4689:
4686:
4684:
4681:
4679:
4676:
4674:
4671:
4669:
4666:
4665:
4664:
4661:
4657:
4654:
4652:
4649:
4647:
4644:
4642:
4639:
4637:
4634:
4633:
4632:
4629:
4627:
4624:
4623:
4621:
4617:
4611:
4608:
4606:
4603:
4601:
4598:
4596:
4593:
4591:
4588:
4586:
4583:
4581:
4578:
4576:
4573:
4571:
4568:
4566:
4563:
4561:
4558:
4556:
4553:
4552:
4550:
4546:
4542:
4535:
4530:
4528:
4523:
4521:
4516:
4515:
4512:
4500:
4497:
4495:
4492:
4491:
4486:
4482:
4481:
4477:
4467:
4464:
4462:
4459:
4457:
4454:
4452:
4449:
4447:
4444:
4442:
4439:
4437:
4434:
4432:
4429:
4427:
4426:MÄori culture
4424:
4422:
4419:
4417:
4414:
4412:
4409:
4407:
4404:
4402:
4399:
4398:
4396:
4394:
4390:
4384:
4381:
4379:
4376:
4374:
4371:
4369:
4366:
4362:
4359:
4357:
4354:
4352:
4349:
4348:
4347:
4344:
4342:
4339:
4337:
4334:
4330:
4327:
4325:
4322:
4320:
4317:
4316:
4315:
4312:
4310:
4307:
4305:
4302:
4300:
4297:
4295:
4292:
4290:
4287:
4285:
4282:
4280:
4277:
4275:
4272:
4270:
4267:
4263:
4260:
4258:
4255:
4254:
4253:
4250:
4248:
4245:
4243:
4240:
4238:
4235:
4234:
4231:
4228:
4226:
4222:
4210:
4207:
4206:
4205:
4202:
4200:
4197:
4195:
4192:
4190:
4187:
4185:
4182:
4180:
4177:
4175:
4172:
4168:
4167:Child poverty
4165:
4164:
4163:
4160:
4158:
4155:
4153:
4152:Manufacturing
4150:
4148:
4145:
4143:
4140:
4138:
4135:
4133:
4130:
4126:
4125:Wine industry
4123:
4121:
4120:Dairy farming
4118:
4117:
4116:
4113:
4112:
4109:
4106:
4104:
4100:
4088:
4085:
4084:
4083:
4080:
4078:
4075:
4071:
4068:
4067:
4066:
4063:
4059:
4056:
4055:
4054:
4051:
4050:
4048:
4046:
4042:
4036:
4035:Public sector
4033:
4031:
4028:
4025:
4021:
4018:
4016:
4013:
4011:
4008:
4006:
4003:
4001:
3998:
3994:
3991:
3990:
3989:
3986:
3982:
3981:Chief Justice
3979:
3977:
3976:Supreme Court
3974:
3973:
3972:
3969:
3965:
3962:
3960:
3957:
3955:
3952:
3951:
3950:
3947:
3945:
3942:
3940:
3937:
3933:
3930:
3928:
3925:
3923:
3920:
3919:
3918:
3915:
3913:
3910:
3909:
3906:
3903:
3901:
3897:
3887:
3884:
3882:
3879:
3878:
3876:
3874:
3870:
3860:
3857:
3853:
3850:
3849:
3848:
3845:
3843:
3840:
3838:
3835:
3833:
3830:
3828:
3825:
3823:
3820:
3818:
3815:
3813:
3810:
3808:
3805:
3803:
3800:
3798:
3795:
3793:
3790:
3788:
3785:
3784:
3782:
3780:
3776:
3770:
3767:
3765:
3762:
3760:
3757:
3753:
3750:
3748:
3745:
3744:
3743:
3740:
3738:
3735:
3733:
3730:
3726:
3723:
3721:
3718:
3717:
3716:
3713:
3711:
3708:
3706:
3703:
3701:
3698:
3696:
3693:
3691:
3688:
3686:
3683:
3681:
3678:
3677:
3675:
3673:
3669:
3665:
3662:
3660:
3656:
3646:
3643:
3641:
3638:
3636:
3633:
3631:
3628:
3626:
3623:
3621:
3618:
3616:
3613:
3612:
3609:
3603:
3600:
3598:
3595:
3593:
3592:MÄori history
3590:
3588:
3585:
3583:
3580:
3578:
3575:
3573:
3570:
3569:
3566:
3563:
3561:
3557:
3552:
3545:
3540:
3538:
3533:
3531:
3526:
3525:
3522:
3512:
3508:
3502:
3486:
3480:
3473:
3467:
3460:
3455:
3448:
3443:
3436:
3430:
3414:
3410:
3404:
3396:
3392:
3386:
3371:
3367:
3361:
3345:
3341:
3337:
3331:
3323:
3319:
3313:
3306:
3301:
3294:
3289:
3274:
3270:
3264:
3249:
3245:
3241:
3237:
3231:
3224:
3219:
3212:
3207:
3205:
3196:
3190:
3179:
3173:
3165:
3159:
3144:
3138:
3123:
3116:
3110:
3103:
3098:
3083:
3079:
3073:
3065:
3059:
3052:
3047:
3039:
3035:
3029:
3021:
3017:
3011:
2995:
2988:
2972:
2966:
2964:
2947:
2943:
2937:
2922:. 17 May 2015
2921:
2917:
2911:
2903:
2896:
2890:
2871:
2865:
2857:
2853:
2847:
2828:
2827:
2820:
2805:
2804:
2799:
2795:
2789:
2770:
2769:
2762:
2747:
2746:
2741:
2734:
2719:
2718:
2713:
2709:
2703:
2688:
2687:
2682:
2678:
2672:
2657:
2656:
2651:
2647:
2641:
2626:
2625:
2620:
2613:
2611:
2594:
2590:
2586:
2580:
2564:
2560:
2556:
2550:
2531:
2527:
2520:
2514:
2507:
2502:
2498:
2487:
2484:
2482:
2479:
2478:
2472:
2470:
2466:
2462:
2457:
2455:
2451:
2446:
2442:
2439:
2434:
2432:
2428:
2424:
2420:
2416:
2406:
2404:
2398:Excise duties
2395:
2392:
2386:
2376:
2373:
2368:
2366:
2362:
2358:
2353:
2350:
2344:
2334:
2332:
2328:
2327:self-employed
2323:
2320:
2311:
2307:
2303:
2302:
2301:
2298:
2294:
2280:
2278:
2273:
2270:
2262:
2260:
2255:
2253:
2243:
2235:
2232:
2231:
2227:
2224:
2221:
2220:
2216:
2213:
2210:
2209:
2205:
2202:
2199:
2198:
2194:
2191:
2188:
2187:
2183:
2180:
2177:
2176:
2172:
2169:
2166:
2165:
2161:
2158:
2155:
2154:
2150:
2147:
2144:
2143:
2139:
2136:
2133:
2132:
2129:South Africa
2128:
2125:
2122:
2121:
2117:
2114:
2111:
2110:
2106:
2103:
2100:
2099:
2095:
2092:
2089:
2088:
2082:
2080:
2076:
2066:
2063:
2059:
2055:
2051:
2047:
2042:
2040:
2030:
2022:
2018:
2010:
2008:
2005:
2002:
1999:
1998:
1994:
1992:
1990:28.0 - 39.0%
1989:
1986:
1983:
1982:
1978:
1975:
1973:20.0 - 28.0%
1972:
1969:
1966:
1965:
1961:
1958:
1956:15.5 - 20.0%
1955:
1952:
1949:
1948:
1944:
1941:
1939:10.5 - 15.5%
1938:
1935:
1932:
1931:
1927:
1924:
1921:
1918:
1915:
1914:
1910:
1907:
1904:
1901:
1898:
1897:
1889:
1881:
1878:
1871:
1869:rental income
1868:
1865:
1861:
1857:
1854:
1853:self-employed
1851:business and
1850:
1847:
1846:
1840:
1838:
1833:
1831:
1827:
1823:
1819:
1818:Roger Douglas
1815:
1811:
1807:
1803:
1798:
1794:
1790:
1786:
1782:
1772:
1770:
1766:
1762:
1749:
1746:
1743:
1742:
1741:
1738:
1736:
1731:
1726:
1724:
1720:
1716:
1712:
1707:
1703:
1699:
1691:
1680:
1675:
1673:
1668:
1666:
1661:
1660:
1658:
1657:
1652:
1642:
1640:
1635:
1630:
1629:
1628:
1627:
1616:
1613:
1611:
1610:United States
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1347:
1346:
1345:
1341:
1340:
1335:
1332:
1330:
1327:
1325:
1322:
1321:
1320:
1319:
1316:All Countries
1315:
1314:
1309:
1304:
1303:
1296:
1293:
1291:
1288:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1270:Tolerance tax
1268:
1266:
1263:
1261:
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1232:
1229:
1224:
1223:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1187:
1184:
1183:
1182:
1181:
1177:
1176:
1171:
1168:
1166:
1163:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1142:
1141:
1140:
1136:
1135:
1127:
1126:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1092:
1089:
1087:
1084:
1083:
1082:
1079:
1077:
1074:
1072:
1069:
1068:
1065:
1060:
1059:
1052:
1049:
1047:
1044:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
996:
991:
989:
986:
984:
981:
979:
976:
975:
972:
971:International
967:
966:
959:
956:
954:
951:
949:
946:
944:
941:
939:
936:
932:
929:
927:
924:
922:
918:
915:
913:
910:
908:
905:
904:
903:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
873:Resource rent
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
814:
811:
807:
804:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
773:
772:
769:
765:
762:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
731:
730:
727:
725:
722:
718:
715:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
684:
683:
680:
676:
673:
672:
671:
670:Capital gains
668:
664:
661:
659:
656:
654:
651:
650:
649:
646:
644:
641:
639:
636:
634:
631:
629:
626:
625:
622:
617:
616:
605:
602:
600:
597:
595:
592:
590:
589:Panama Papers
587:
585:
582:
580:
577:
575:
572:
570:
567:
563:
560:
558:
557:
553:
552:
551:
548:
547:
546:
545:
541:
540:
535:
532:
530:
527:
525:
522:
520:
517:
514:
511:
509:
506:
504:
501:
500:
499:
498:
494:
493:
488:
485:
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480:
478:
475:
473:
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464:
462:
459:
457:
456:Tax inversion
454:
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451:
447:
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433:
431:
428:
426:
423:
421:
418:
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411:
408:
404:
401:
400:
399:
398:Tax avoidance
396:
395:
394:
393:
389:
388:
383:
382:Noncompliance
378:
377:
370:
367:
365:
362:
360:
359:Tax collector
357:
355:
352:
350:
347:
345:
342:
340:
339:Tax residence
337:
335:
332:
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327:
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320:
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312:
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309:Revenue stamp
307:
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224:Tax incidence
222:
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219:Excess burden
217:
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148:
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145:Tax incentive
143:
141:
140:Tax advantage
138:
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133:
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128:
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118:
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111:
108:
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103:
101:
100:Tax threshold
98:
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48:
47:fiscal policy
45:An aspect of
44:
43:
39:
35:
34:
31:
28:
27:
23:
22:
19:
4895:Social class
4825:Woodchipping
4710:
4663:Dollar coins
4401:Architecture
4368:Prostitution
4294:Homelessness
4252:Demographics
4188:
4174:Reserve Bank
3949:Human rights
3912:Constitution
3873:Subdivisions
3827:New Plymouth
3812:Invercargill
3792:Christchurch
3725:South Island
3720:North Island
3680:Biodiversity
3645:Independence
3510:
3506:
3501:
3489:. Retrieved
3479:
3471:
3466:
3458:
3454:
3442:
3434:
3429:
3417:. Retrieved
3413:the original
3403:
3394:
3385:
3373:. Retrieved
3369:
3360:
3348:. Retrieved
3344:the original
3339:
3330:
3322:the original
3312:
3300:
3288:
3276:. Retrieved
3272:
3263:
3251:. Retrieved
3239:
3230:
3218:
3189:
3172:
3158:
3146:. Retrieved
3137:
3125:. Retrieved
3121:
3109:
3097:
3085:. Retrieved
3081:
3072:
3058:
3046:
3028:
3010:
2998:. Retrieved
2987:
2975:. Retrieved
2952:13 September
2950:. Retrieved
2936:
2924:. Retrieved
2919:
2910:
2889:
2877:. Retrieved
2864:
2855:
2846:
2834:. Retrieved
2825:
2819:
2807:. Retrieved
2801:
2788:
2776:. Retrieved
2767:
2761:
2749:. Retrieved
2743:
2733:
2721:. Retrieved
2715:
2702:
2690:. Retrieved
2684:
2671:
2659:. Retrieved
2653:
2640:
2628:. Retrieved
2622:
2597:. Retrieved
2593:the original
2588:
2579:
2567:. Retrieved
2563:the original
2558:
2549:
2537:. Retrieved
2530:the original
2525:
2513:
2501:
2488:, historical
2486:Absentee Tax
2458:
2447:
2443:
2435:
2412:
2401:
2388:
2369:
2354:
2349:indirect tax
2346:
2324:
2316:
2299:
2295:
2291:
2277:cryptoassets
2274:
2271:
2268:
2256:
2249:
2240:
2214:Philippines
2181:Netherlands
2162:Switzerland
2075:tax resident
2072:
2043:
2036:
2028:
2019:
2015:
1984:$ 180,001 ā
1887:
1879:
1875:
1835:As of 2014,
1834:
1778:
1758:
1739:
1727:
1695:
1570:South Africa
1524:
1165:Joel Slemrod
833:Hypothecated
801:Sugary drink
675:Expatriation
554:
472:Double Irish
435:Black market
280:Proportional
229:Laffer curve
214:Price effect
18:
4859:Oil and gas
4837:Hospitality
4808:Aquaculture
4771:Agriculture
4336:LGBT issues
4304:Immigration
4242:Citizenship
4179:Rogernomics
4115:Agriculture
3993:enforcement
3705:Environment
3700:Earthquakes
3577:Archaeology
3551:New Zealand
3340:ird.govt.nz
2589:ird.govt.nz
2559:ird.govt.nz
2526:ird.govt.nz
2508:at page 573
2427:land values
2423:improvement
2319:Tax pooling
2025:Tax credits
1814:David Lange
1585:Switzerland
1550:Philippines
1525:New Zealand
1520:Netherlands
1160:Ronen Palan
898:User charge
717:Value-added
682:Consumption
594:Swiss Leaks
482:Single Malt
420:Tax shelter
410:Tax evasion
369:Tax farming
354:Tax shelter
270:Progressive
234:Optimal tax
135:Tax amnesty
130:Tax holiday
88:Tax bracket
73:Tax revenue
4919:Agreements
4704:Government
4466:Television
4421:Literature
4309:Irreligion
4289:Healthcare
4274:Euthanasia
4045:Government
4020:Parliament
3954:Disability
3847:Wellington
3491:6 December
3278:7 February
3253:7 February
2996:. Deloitte
2493:References
2469:Parliament
2438:direct tax
2415:land taxes
2409:Land taxes
2333:, above.)
2222:Hong Kong
2118:Singapore
2104:Indonesia
2090:Australia
1730:tax reform
1495:Kazakhstan
1380:Bangladesh
1375:Azerbaijan
1308:By country
1265:Temple tax
1235:Church tax
1118:ATA Carnet
1103:Free trade
1098:Tariff war
1026:Tax treaty
907:Congestion
848:Land value
739:Eco-tariff
707:Television
663:Solidarity
643:Ad valorem
503:Tax havens
334:Tax shield
329:Tax refund
297:Collection
275:Regressive
150:Tax reform
4864:Retailing
4830:Kauri gum
4755:KiwiSaver
4314:Languages
4269:Education
4132:Companies
4077:Ministers
3971:Judiciary
3917:Elections
3859:WhangÄrei
3764:Volcanism
3737:Mountains
3659:Geography
3248:1170-0777
2233:Viet Nam
2184:Thailand
2159:Malaysia
2054:dividends
2050:royalties
1979:$ 50,320
1976:$ 36,300
1962:$ 14,020
1902:Tax rate
1892:2021ā2024
1884:Tax rates
1864:dividends
1761:residence
1575:Sri Lanka
1540:Palestine
1500:Lithuania
1465:Indonesia
1450:Hong Kong
1370:Australia
1360:Argentina
1228:Religious
1016:Spahn tax
1011:Tobin tax
863:Pigouvian
781:Cigarette
754:Severance
687:Departure
495:Locations
448:Corporate
430:Smuggling
198:Economics
120:Tax shift
115:Deduction
105:Exemption
4999:Category
4936:Malaysia
4820:Forestry
4764:Industry
4711:Taxation
4619:Currency
4494:Category
4373:Religion
4341:Naturism
4237:Abortion
4189:Taxation
4010:Monarchy
4005:Military
3959:Intersex
3900:Politics
3842:Tauranga
3807:Hastings
3802:Hamilton
3787:Auckland
3672:Physical
3640:Dominion
3572:Timeline
3419:21 March
3148:19 April
2946:Archived
2475:See also
2372:turnover
2361:services
2357:products
2211:Germany
2189:Finland
2167:Denmark
2115:Ireland
2112:Belgium
2101:Austria
2046:interest
1959:$ 6,600
1945:$ 7,420
1942:$ 5,950
1928:$ 1,470
1925:$ 1,470
1860:interest
1830:John Key
1595:Tanzania
1560:Portugal
1535:Pakistan
1415:Colombia
1395:Bulgaria
1260:Leibzoll
1137:Academic
1130:Research
948:Windfall
888:Turnover
868:Property
818:Georgist
764:Stumpage
759:Steering
744:Landfill
724:Dividend
648:Aviation
638:Per unit
633:Indirect
324:Tax lien
260:Tax rate
239:Theories
93:Flat tax
56:Policies
30:Taxation
4905:Poverty
4874:Tourism
4813:Whaling
4803:Fishing
4548:History
4485:Outline
4461:Symbols
4416:Cuisine
4393:Culture
4299:Housing
4225:Society
4199:Tourism
4162:Poverty
4103:Economy
4053:Cabinet
3944:Gun law
3881:Regions
3852:capital
3837:Rotorua
3797:Dunedin
3715:Islands
3710:Geology
3690:Climate
3560:History
3375:5 April
3350:5 April
3127:5 April
3122:irs.gov
3087:5 April
3040:. 2021.
3022:. 2021.
3000:19 July
2977:19 July
2879:19 July
2836:19 July
2809:19 July
2778:19 July
2751:19 July
2723:19 July
2692:19 July
2661:19 July
2630:19 July
2599:5 April
2569:5 April
2539:5 April
2465:capital
2417:" and "
2254:(ACC).
2225:Poland
2200:France
2195:Turkey
2192:Norway
2173:Taiwan
2170:Mexico
2151:Sweden
2123:Canada
1899:Income
1812:, with
1785:customs
1775:History
1615:Uruguay
1515:Namibia
1510:Morocco
1475:Ireland
1455:Iceland
1440:Germany
1430:Finland
1425:Denmark
1420:Croatia
1365:Armenia
1355:Algeria
1350:Albania
997:(CCCTB)
858:Payroll
813:General
806:Tobacco
776:Alcohol
712:Tourist
658:Landing
390:General
125:Tax cut
83:Tax law
4900:Income
4854:Mining
4499:Portal
4411:Cinema
4351:"Kiwi"
4346:People
4284:Health
4157:Mining
4142:Energy
4137:Dollar
3932:Voting
3822:Nelson
3817:Napier
3779:Cities
3759:Rivers
3635:Colony
3246:
2926:1 June
2148:Korea
2145:China
2140:Spain
2137:Japan
2134:Chile
2126:Italy
2107:Samoa
2093:India
2062:person
1936:17.5%
1922:10.5%
1919:10.5%
1855:income
1769:income
1590:Taiwan
1580:Sweden
1565:Russia
1555:Poland
1530:Norway
1480:Israel
1445:Greece
1435:France
1405:Canada
1390:Brazil
1385:Bhutan
1280:Kharaj
1188:(ITEP)
1091:Export
1086:Import
1081:Tariff
1071:Custom
958:Wealth
883:Surtax
878:Single
853:Luxury
838:Income
771:Excise
734:Carbon
628:Direct
515:(OFCs)
468:(BEPS)
180:Unions
110:Credit
4941:China
4656:$ 100
4456:Sport
4451:Radio
4436:Music
4431:Media
4383:Waste
4361:Women
4356:MÄori
4319:MÄori
4247:Crime
3769:Water
3732:Lakes
3685:Caves
3449:p 575
3181:(PDF)
3118:(PDF)
2898:(PDF)
2873:(PDF)
2830:(PDF)
2772:(PDF)
2745:Scoop
2533:(PDF)
2522:(PDF)
2450:rates
2355:Most
2178:Fiji
2060:to a
1797:stamp
1793:death
1711:rates
1505:Malta
1490:Japan
1485:Italy
1460:India
1410:China
1295:Zakat
1290:Nisab
1285:Khums
1275:Jizya
1250:Tithe
1245:Teind
1206:(TJN)
1192:Oxfam
1064:Trade
983:ATTAC
702:Stamp
697:Sales
692:Hotel
621:Types
4879:Wine
4793:Beer
4651:$ 50
4646:$ 20
4641:$ 10
4087:list
4070:list
4058:list
3964:LGBT
3493:2019
3421:2012
3377:2018
3352:2018
3280:2017
3255:2017
3244:ISSN
3150:2017
3129:2018
3089:2018
3002:2021
2979:2021
2954:2018
2928:2015
2881:2021
2838:2021
2811:2021
2780:2021
2753:2021
2725:2021
2694:2021
2663:2021
2632:2021
2601:2018
2571:2018
2541:2018
2459:The
2305:10%.
2259:PAYE
2039:PAYE
2006:45%
2003:45%
1987:39%
1970:33%
1953:30%
1837:NZ$
1795:and
1789:land
1545:Peru
1470:Iran
1212:(US)
1200:(US)
1194:(UK)
1076:Duty
926:Toll
921:GNSS
917:Road
912:Fuel
823:Gift
791:Meat
487:CAIA
265:Flat
4688:$ 2
4683:$ 1
4678:50c
4673:20c
4668:10c
4636:$ 5
4406:Art
3988:Law
3038:IRD
3020:IRD
2431:LVT
2359:or
2056:or
1804:'s
1400:BVI
902:fee
893:Use
796:Sin
786:Fat
5001::
3393:.
3368:.
3338:.
3271:.
3238:.
3203:^
3120:.
3080:.
3036:.
3018:.
2962:^
2918:.
2900:.
2854:.
2800:.
2742:.
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2683:.
2652:.
2621:.
2609:^
2587:.
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2665:.
2634:.
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919:/
900:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
