Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?

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Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?

In April 2008, the New Zealand Government issued a government tax policy discussion document considering whether families should be able to access a form of income splitting through the New Zealand tax system. In Australia and New Zealand, as with most other OECD countries, the individual is the u...

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Bibliographic Details
Main Author:	Hodgson, Helen
Format:	Journal Article
Published:	Thomson Brookers 2008
Online Access:	http://www.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315 http://hdl.handle.net/20.500.11937/38704

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