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Covers tax law and policy generally including: theoretical aspects of tax system design; New Zealand’s system of income tax and GST; problems such as tax avoidance and the taxation of large, heavily digitalized multinational enterprises; and possibilities for reform such as capital gains tax and death duties.

Covers tax law and policy generally including: theoretical aspects of tax system design; New Zealand’s system of income tax and GST; problems such as tax avoidance and the taxation of large, heavily digitalized multinational enterprises; and possibilities for reform such as capital gains tax and death duties.