Editorial

In this fourth and final issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2022 we feature a comment and four articles. The comment and four articles encompass a diverse array of subjects, namely: an analysis of the various Parore decisions; cross border taxation of business profits; determination of corporate residence; taxation and cultural matters concerning Polynesian peoples; and an historical analysis of tariff and customs houses in New Zealand

Editorial

In this first issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2022 we feature a comment and four articles. The comment reflects on aspects of the work of the Consultative Committee on the Reform of the Taxation of Income from Capital (the Consultative Committee). The four articles cover topics ranging from: targeted amnesties and disclosure, a discourse on the nature of taxation, a comparative analysis of the tax treatments of small and medium enterprises (SMEs), and the validity of automated tax assessments

Introduction

1.0 SPECIAL ISSUE: COVID-19 AND TAXATION From time to time the New Zealand Journal of Taxation Law and Policy (the Journal) dedicates an issue to a particular topic. Past special issues have encompassed Chinese tax law and policy, GST and capital gains taxation. This issue is dedicated to the all-embracing and challenging impact of COVID-19, specifically from a taxation and/or fiscal perspective. COVID-19 may prove to be the most discussed development in human history, which is not surprising given the breadth and length of its impact on us all. We are sure everyone has a story or two to tell, and these are certainly not just limited to health-related issues and the impact of lockdowns! An emerging perspective in the literature is how taxation systems in various countries are embracing, or will need to adapt and respond, to the fiscal challenges that COVID-19 is leaving in its wake. As at the time of publication of this special issue, COVID-19 has been with us for close to two years, providing a not insignificant period for tax researchers, amongst others, to analyse its extensive impact on societies globally. As editors, we feel the time is ripe for a first (and potentially not the last) concentrated focus on taxation and COVID-19. When we made the call for papers, we deliberately left the scope wide open. As editors we were very pleased with the initial expressions of interest, along with the submissions that came through. As you will see, the perspectives taken are diverse, embrace several jurisdictions, but perhaps surprisingly, none of the contributions specifically focus solely on New Zealand (fiscally or otherwise). This outcome, we would suggest, reflects the international reach and readership of the Journal. It also leaves open an opportunity for research on New Zealand’s response to COVID-19 from a fiscal perspective

Conformational adaptation of Asian macaque TRIMCyp directs lineage specific antiviral activity

TRIMCyps are anti-retroviral proteins that have arisen independently in New World and Old World primates. All TRIMCyps comprise a CypA domain fused to the tripartite domains of TRIM5α but they have distinct lentiviral specificities, conferring HIV-1 restriction in New World owl monkeys and HIV-2 restriction in Old World rhesus macaques. Here we provide evidence that Asian macaque TRIMCyps have acquired changes that switch restriction specificity between different lentiviral lineages, resulting in species-specific alleles that target different viruses. Structural, thermodynamic and viral restriction analysis suggests that a single mutation in the Cyp domain, R69H, occurred early in macaque TRIMCyp evolution, expanding restriction specificity to the lentiviral lineages found in African green monkeys, sooty mangabeys and chimpanzees. Subsequent mutations have enhanced restriction to particular viruses but at the cost of broad specificity. We reveal how specificity is altered by a scaffold mutation, E143K, that modifies surface electrostatics and propagates conformational changes into the active site. Our results suggest that lentiviruses may have been important pathogens in Asian macaques despite the fact that there are no reported lentiviral infections in current macaque populations

Cost-effectiveness of an insertable cardiac monitor in a high-risk population in the UK

Objective To evaluate the cost-effectiveness of insertable cardiac monitors (ICMs) compared with standard of care (SoC) for detecting atrial fibrillation (AF) in patients at high risk of stroke (CHADS 2 >2), using a UK National Health Service (NHS) perspective. Methods Using patient characteristics and clinical data from the REVEAL AF trial, a Markov model assessed the cost-effectiveness of detecting AF with an ICM compared with SoC. Costs and benefits were extrapolated across modelled patient lifetime. Ischaemic and haemorrhagic strokes, intracranial and extracranial haemorrhages and minor bleeds were modelled. Diagnostic and device costs were included, plus costs of treating stroke and bleeding events and costs of oral anticoagulants (OACs). Costs and health outcomes, measured as quality-adjusted life years (QALYs), were discounted at 3.5% per annum. One-way deterministic and probabilistic sensitivity analyses (PSA) were undertaken. Results The total per-patient cost for ICM was £13 360 versus £11 936 for SoC (namely, annual 24 hours Holter monitoring). ICMs generated a total of 6.50 QALYs versus 6.30 for SoC. The incremental cost-effectiveness ratio (ICER) was £7140/QALY gained, below the £20 000/QALY acceptability threshold. ICMs were cost-effective in 77.4% of PSA simulations. The number of ICMs needed to prevent one stroke was 21 and to cause a major bleed was 37. ICERs were sensitive to assumed proportions of patients initiating or discontinuing OAC after AF diagnosis, type of OAC used and how intense the traditional monitoring was assumed to be under SoC. Conclusions The use of ICMs to identify AF in a high-risk population is cost-effective for the UK NHS

Postpartum depression in the Occupied Palestinian Territory:a longitudinal study in Bethlehem

BACKGROUND: Postpartum depression (PPD) affects women from different cultures around the world. No previous studies have investigated PPD among women in Palestine. Fertility rates in Palestine are among the highest in the world, hence even low rates of PPD could have considerable national impact. The aim of this study was to determine the prevalence of, and risk factors for, PPD among Palestinian mothers. METHODS: 101 mothers were recruited during the registration of their child’s birth (within 1 week) at the Bethlehem branch of the Ministry of Interior. Participants were assessed via a face to face interview, and were followed up 1 week, 2 weeks, 6 weeks, 3 months, and 6 months later by telephone interview. Interviews included the Arabic Edinburgh Postnatal Depression Scale (EPDS), with PPD indicated by depressive symptoms (EPDS score ≥11) at ≥2 follow-up time points. Pearson’s correlation was calculated between repeated EPDS scores, and multivariable logistic regression was used to investigate risk factors for PPD. RESULTS: The prevalence of depressive symptoms was fairly constant (14–19%) over the follow-up period. Most depressive symptoms developed within 1 month of delivery; mothers with depressive symptoms at 3 months postpartum were highly likely to still have symptoms at 6 months. 27.7% (28/101) of women met our criteria for PPD. High parity (odds ratio (OR) 4.52 (95% CI 0.90, 22.8) parity 3+ versus primiparous), unplanned pregnancy (OR 2.44 (0.99, 6.01)) and sex of child not being the one desired (OR 5.07 (1.12, 22.9)) were associated with PPD, but these associations were attenuated in multivariable analysis. CONCLUSIONS: The prevalence of PPD in Palestine appears to be higher than in high income countries, but similar to the prevalence in other Middle Eastern countries. High parity and unplanned pregnancy were identified as risk factors for PPD, suggesting that fully meeting the need for family planning could reduce the incidence of PPD in the Palestinian population

The Dynamics of Transmission and Spatial Distribution of Malaria in Riverside Areas of Porto Velho, Rondônia, in the Amazon Region of Brazil

The study area in Rondônia was the site of extensive malaria epidemic outbreaks in the 19th and 20th centuries related to environmental impacts, with large immigration flows. The present work analyzes the transmission dynamics of malaria in these areas to propose measures for avoiding epidemic outbreaks due to the construction of two Hydroelectric Power Plants. A population based baseline demographic census and a malaria prevalence follow up were performed in two river side localities in the suburbs of Porto Velho city and in its rural vicinity. The quantification and nature of malaria parasites in clinical patients and asymptomatic parasite carriers were performed using microscopic and Real Time PCR methodologies. Anopheles densities and their seasonal variation were done by monthly captures for defining HBR (hourly biting rate) values. Main results: (i) malaria among residents show the riverside profile, with population at risk represented by children and young adults; (ii) asymptomatic vivax and falciparum malaria parasite carriers correspond to around 15% of adults living in the area; (iii) vivax malaria relapses were responsible for 30% of clinical cases; (iv) malaria risk for the residents was evaluated as 20–25% for vivax and 5–7% for falciparum malaria; (v) anopheline densities shown outdoors HBR values 5 to 10 fold higher than indoors and reach 10.000 bites/person/year; (vi) very high incidence observed in one of the surveyed localities was explained by a micro epidemic outbreak affecting visitors and temporary residents. Temporary residents living in tents or shacks are accessible to outdoors transmission. Seasonal fishermen were the main group at risk in the study and were responsible for a 2.6 fold increase in the malaria incidence in the locality. This situation illustrates the danger of extensive epidemic outbreaks when thousands of workers and secondary immigrant population will arrive attracted by opportunities opened by the Hydroelectric Power Plants constructions

Oral health care for children attending a malnutrition clinic in South Africa

Most health problems dealt with at a primary care level have an oral health impact, making it vital for oral health services to find means to integrate with other facility-based programmes at primary health care (PHC) centres. Aim: 1) To determine the oral status of the children attending a facility-based nutrition programme and the oral health knowledge, attitude and practices of their parents ⁄ caregivers; and 2) To develop a framework for an oral health component to complement this programme