Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891 to 1984
Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been ac...
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| Language: | en |
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University of Canterbury. Accounting and Information Systems
2010
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| Online Access: | http://hdl.handle.net/10092/4148 |