The world has changed a lot in the last thirty years, but New Zealand's tax system hasn't. Since the 1980s New Zealand's taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair?Deborah Russell and Terry Baucher's lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.

Author Biography

Deborah Russell is a Senior Lecturer at the School of Accountancy, Massey University. She has worked as an accountant, a lecturer in philosophy and politics, and most recently, a policy analyst in taxation, and regularly appears in the media as a commentator on social, political and business issues.Terry Baucher is the director of his Auckland based tax consultancy firm Baucher Consulting Limited which he founded in August 2004. Born in Northern Ireland, Terry arrived in New Zealand in 1993 to follow the Lions Tour and decided to stay.He has worked as a tax specialist in New Zealand since 1993 after nine years practice in England. He contributes a regular column on current tax issues to www.interest.co.nz and is a frequent commentator on tax matters in the media, including Radio New Zealand and The New Zealand Herald.