Tax Reform Down Under: New Zealand's Lessons in Tax Reform

May 04, 2001


Maurice McTigue addresses the issues surrounding tax reform and begins his discussion with a brief history of taxation and its basic purposes. He then discusses the incentive structure created by taxes, the consequences of using taxation to form social policy, and the problems that tend to arise in an overly complicated taxation system. Throughout the discussion the speaker delves into the issue of whether taxation is best used as a revenue-gatherer or as a tool for forming social policy.