The Tax System in New Zealand: An Appraisal and Options for Change
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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New Zealand’s tax system is one of the most neutral and efficient in the OECD. Bases are generally broad and rates are moderate. The full imputation system for dividend payments works to reduce tax distortions for corporate financing decisions, while efficiency in corporate investment decisions is encouraged by the low level of targeted tax...
