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In general we consider the discussion paper is competent and sound. Our main criticism is its failure to highlight in chapter 5 the need to avoid imposing changes to offer back and related conditions that would have retrospective effect. Read more

Describing the shift in the New Zealand public sector from administrative controls to a performance-driven system, this book analyses the evolution of public sector management, its current state and areas for improvement. It offers a rich menu of ideas and experiences for any country determined to improve public management, including lessons from the successes and failures of the New Zealand reformers. Read more

This submission responds to the discussion document Reshaping New Zealand's Appeal Structure (December 2000), referred to below as 'the discussion document'. The document appears to take it as a forgone conclusion that appeals to the Privy Council will be abolished and implies that discussion is only required as to the new appeals system. Read more

The primary purpose of the tax system is to finance government expenditure. The level of government spending generally provides the best overall measure of the tax burden. Read more

The pre-funding proposal is largely an accounting exercise with no direct economic impact on the retirement income problem. As now spelled out, it is essentially a tax-smoothing scheme. Read more

We have made submissions on successive governments' Budget Policy Statements since their inception. This is because we believe that fiscal policy and the disciplines introduced by the Fiscal Responsibility Act 1994 are important for sound economic management and the quality of the communications between the government and the wider community, particularly the investment community. Read more

The NZBR commends the government for undertaking this review of the regulatory framework for pipfruit exporting. The pipfruit exporting sector is one of the most heavily regulated commercial activities in New Zealand and a fundamental overhaul of the regulatory environment is required. Read more

Businesses up and down the country will have started the new year reflecting on the new millennium, the implications of the change of government, and the forces that are shaping the international environment in which New Zealand firms are increasingly operating. The world economy looks to be set for a good year. Read more

There seems to be a widely held view or suspicion in New Zealand that this country's real cost of capital is high, and that this obstructs investment and/or places New Zealand firms at a disadvantage to foreign competitors. Motivated by these concerns this paper examines the following questions: is the real cost of capital high in New Zealand by comparison with other countries? Read more

The Minimum Wage Act 1983 (the Act) states that the governor-general may prescribe by order in council minimum rates of wages payable to any class or classes of workers. The class or classes of workers are to be defined by reference to their ages. Read more