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Lisa Marriott

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Victoria University of Wellington

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5
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Video lecture/presentation

20 Sep 2017

Capital gains tax. It’s a topic that comes around every election year, and 2017 is no exception. Sometimes it’s a scaremongering tactic used to warn voters off considering rival parties. Sometimes it’s presented as a serious policy option that can, and should, be implemented. As always, the...

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Article

13 Aug 2017

Provides a commentary on the New Zealand criminal justice system's treatment of tax evasion and debt compared with welfare fraud and debt - in the context of recations to Metiria Turei's admission of welfare fraud. 

The author, Professor of Taxation at Victoria University's Business...

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Journal article

09 Aug 2016

This article examines three taxes that have the potential to assist with addressing income inequality: estate taxes, gift taxes, and capital gains taxes. Reports on the historical background of these taxes to investigate why taxes that have the potential to act in a redistributive capacity have...

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Journal article

01 Jan 2016

This study reports on attitudes towards tax evasion and welfare fraud. Data is collected in an online survey with 3,000 respondents from Australia and New Zealand. The results challenge the assumption that society views tax evasion as less serious than welfare fraud. This finding is important...

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Working paper

28 Aug 2014

Abstract: This study investigates a number of inequality indicators in New Zealand. The research examines the current gaps in the indicators between the European population, and Māori and Pacific people. The study also undertakes a comparison of the changes in the gaps over a...

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