New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously...

Facilitation payments to foreign public officials are legal and tax deductible in Australia and New Zealand, within certain parameters. In light of increasing corruption in both countries, this study questions the reasonableness of allowing tax deductions for payments that are classified as...

This article utilises three case studies to examine the issues of water scarcity, quality and sustainability arising from agricultural irrigation schemes and suggests a role for tax policy to address these issues. Selected to raise different water for irrigation issues, the case studies are the...