Volume 1, Issue 3

WORK DISINCENTIVES IN THE TAXATION OF CAPITAL GAINS AND THE TARGETING OF SOCIAL SECURITY BENEFITS  Ross Guest, Kim Wyatt and Peter Schuwalow

WITHHOLDING TAX DEVELOPMENTS ARE OF REAL INTEREST  Emanuel Hiou

TAXING INTERNATIONAL CAPITAL INCOME: INTEREST WITHHOLDING TAX  Professor Johannes Jüttner and Norman Carlsen

TRANS-TASMAN CONSEQUENCES OF NZs FOREIGN INVESTOR TAX CREDIT REGIME  Mark Pizzacalla and Paul Whitehead

THE INTERACTION OF ADMINISTRATIVE LAW AND THE PUBLIC RULING SYSTEM: LESSONS FROM BELLINZ  Lisa Sles