The Science of Taxing the Arts

Most OECD countries support the arts with a broad range of tax incentives. The primary incentives provided in New Zealand are direct subsidies to traditional art forms such as the ballet and the symphony orchestra; tax credits for donations to certain not-for-profit organisations which may include arts organisations; and tax incentives for New Zealand production of films digital and visual effects. This paper investigates the economic philosophical and sociological arguments raised for and against the provision of tax incentives for 'the arts'. A variety of direct and indirect instruments are discussed. A trans-Tasman comparison of arts related funding and incentives is undertaken and the suggestion made that New Zealand must engage in more effective targeting of scarce resources in order to maximise outcomes from tax incentives and increase economic efficiency

From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)

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 assisting individuals  to be self­reliant. By 1988  the focus had moved to increasing efficiency and removing inequities that were present in the incumbent scheme. In 2004 and 2005 the New Zealand Government demonstrated that  they are no longer opposed to providing ‘incentives’ to encourage retirement income savings, with the implementation of schemes targeted at the individual level and the work­based level. The indication is that taxation incentives to encourage retirement savings are more likely to be witnessed in a welfarist political environment. Conversely if the political environment has a stronger neo­liberal focus, the support for taxation incentives is likely to reduce

The Rural-Urban "Digital Divide" in New Zealand Progress Since September 2000

The purpose of our study is to provide some additional data to increase understanding of any potential New Zealand geographical differences in business use of the Internet. Consistent with the definition of electronic commerce used in both the MED/BRC and ISCR studies we define "business use of the internet" to be any business use to which the Internet is put thus including both transactions of information (email advertising web-based searches) and buying and selling (business to business and business to consumer) exchanges. To distinguish between the bases of urban and rural used in other studies we define "metropolitan" to be the four main cities in New Zealand: Auckland Wellington Christchurch and Dunedin. "Provincial" centres are defined to be the principal towns in each of the 14 districts defined in the Telecom Yellow Pages data excluding the "metropolitan" centres while "rural" is defined as the rural hinterland surrounding each provincial centre in each of the regions17. Where "urban" is used this encompasses both metropolitan and provincial centre classifications

A Reform Architecture for Political Party Funding in Aotearoa New Zealand

We recently published a comprehensive report on political party funding in Aotearoa New Zealand (Rashbrooke and Marriott, 2022). This article documents some of the issues we discovered in the process of writing that report and some of the solutions we propose to address these issues. We recommend stronger donation regulation: capping annual donations at $15,000 and donor identification for donations above$1,500. We also recommend increased state funding: for approximately $2 per voter per annum, ‘big money’ can be eliminated from the political finance arena. This improves transparency and – crucially – can significantly reduce the perception of influence from large donations

The Politics of Retirement Savings Taxation: a Trans-Tasman Comparison

The thesis makes two primary contributions. The first is in the provision of a comprehensive historical account of the events, personalities and environment that formed the policy for the taxation of retirement savings in New Zealand and Australia. This historical account is analysed through institutional frameworks to explain the antecedents that have resulted in the retirement savings taxation policy outcomes that exist in the two countries at the present time. The second key objective of the research, in using institutional theory to assist with the first objective, is to provide some insights into the utility of institutional theory, and historical institutionalism in particular, in this comparative case study. The different retirement savings policies that were implemented in the mid to late 1980s in New Zealand and Australia have resulted in substantially different levels of retirement savings in each country. New Zealand s retirement savings figures and participation in occupational superannuation are among the lowest in the OECD. Conversely, Australia now has the fourth largest managed fund pool in the world, and the largest in Asia. Australian retirees can expect to have an income of 70 - 80 per cent of their final retirement income, after 40 years of Superannuation Guarantee participation. Retiring New Zealanders, assuming National Superannuation continues unchallenged, will receive a minimum of 60 - 65 per cent of the average wage. The difference in standard of living that these amounts will support is significant. Retiring Australians will be advantaged with some relationship between their pre-retirement and retirement income. This is a benefit many retiring New Zealanders will not receive. The research findings indicate that the key independent variables highlighted in this research (the environment, institutions, power and ideas) contribute a contestable explanation to the policy directions adopted in each country. The thesis argues that the concept of ideas is the key dimension that shaped the retirement savings taxation policy in the 1982 to 1992 period in New Zealand and Australia. The use of a coherent ideology facilitated the communication of a consistent world view in both countries, and provided a set of established ideas to support the direction adopted. This assisted with validation for trade-offs incurred in the policy process. The investigation of institutional factors highlighted the lack of potential for interest groups to make their voices heard. Conversely, the privileging of certain interest groups, those aligned with the prevailing ideas, was also prevalent. The institutions with the strongest influence on the policy process were those that, through historical events or historical opportunity, had preferences that were aligned with the state. This case study indicates that historical institutionalism has less utility for the study of a more detailed component of policy, rather than broader structural policy reform, as typically used in other studies. Thus, it is suggested that the utility of historical institutionalism may be reflected by the level of detail both undertaken in the research and desired from the research output. The indication that historical institutionalism may have greater utility for larger case study analyses may have application for future research

Governing the Poor: Evidence from New Zealand’s Tax and Welfare Systems

This study examines six situations in New Zealand where individuals receiving welfare benefits receive more punitive treatment than other citizens. Comparison to tax evaders, tax debtors and taxpayers in general is made throughout the article to highlight the disparities that result from regulatory processes that govern the poor. A neoliberal paternalist perspective is used to highlight the discriminatory treatment of those who are least privileged in society. This framework provides visibility to recently introduced market logics, use of surveillance, increased obligations associated with welfare receipt and increased use of the penal system to punish those who offend against the welfare system. The study reinforces the punitive outcomes that arise from modern-day governance of the poor

The Rural-Urban "Digital Divide" in New Zealand Progress Since September 2000

The purpose of our study is to provide some additional data to increase understanding of any potential New Zealand geographical differences in business use of the Internet. Consistent with the definition of electronic commerce used in both the MED/BRC and ISCR studies we define "business use of the internet" to be any business use to which the Internet is put thus including both transactions of information (email advertising web-based searches) and buying and selling (business to business and business to consumer) exchanges. To distinguish between the bases of urban and rural used in other studies we define "metropolitan" to be the four main cities in New Zealand: Auckland Wellington Christchurch and Dunedin. "Provincial" centres are defined to be the principal towns in each of the 14 districts defined in the Telecom Yellow Pages data excluding the "metropolitan" centres while "rural" is defined as the rural hinterland surrounding each provincial centre in each of the regions17. Where "urban" is used this encompasses both metropolitan and provincial centre classifications

Closing the gaps : an update on indicators of inequality for Maori and Pacific people

This article updates and expands an earlier study investigating the gaps in inequality indicators between different ethnic groups in Aotearoa New Zealand (NZ). The present study updates the same inequality indicators across categories of health, knowledge and skills, employment, standard of living, and cultural identity, using more recent data. It is also extended to incorporate the third-largest ethnic group in NZ, Asian people. This ethnic group is often excluded from inequality discussions, as Asian people are typically believed to outperform, or at least be on par with, the European ethnic group. In contrast to the earlier study, the findings in the current study show improvements in most indicators. However, Europeans continue to outperform Māori and Pacific people in all but one indicator. We find support for the suggestion that the Asian ethnic group experiences inequality less than Māori or Pacific people.https://ojs.victoria.ac.nz/jnzs/aboutam2022Taxatio

Indicators of Inequality for Māori and Pacific People

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 period approximating 10 years for each of the indicators. A total of 21 indicators are investigated in this study, incorporating measures of health; knowledge and skills; employment; standards of living; cultural identity; and social connectedness

Pharmacists and prescribing rights: review of international developments

Purpose. Continuity of care, equitable access, and quality and safety are major foci in health services management. The introduction of limited prescribing rights to pharmacists has the potential to reduce fragmentation within the health system, optimise medication management, improve continuity of patient care and improve patient access to medication. Results. Eight models for pharmacists' prescribing have been implemented internationally, varying in their dependency on protocols, formularies and collaboration with physicians. These have also been described using terms such as Supplementary Prescribing and Patient Group Directions. Conclusion. Issues relating to practical implementation of pharmacists' prescribing include negotiation of national health policy, pharmacists' training and accreditation, liability, reimbursement and documentation