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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
We have long regarded the existing legislation embodied in the Securities Amendment Act 1988 to be seriously deficient. No sound case was ever made for New Zealand's current insider trading law. Read more
In this submission we strongly urge the Committee to support a further referendum on the electoral system, in accordance with item (c) of its terms of reference. Politicians and their parties have a strong self-interest in this issue and should not second-guess, pre-empt, obstruct or subvert the public's views on electoral arrangements. Read more