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Guest lecture

The Future of Capital Income Taxation: A European View and a Tax Policy Option for New Zealand

Event series: 

Prof Bernd Genser

Abstract

The paper summarizes the arguments in favour of a shift from comprehensive to dual income taxation as a desirable capital income tax option. The attractiveness of comprehensive income taxation is reduced in a world with integrated capital and commodity markets and mobile firms. Dual income taxation is shown to offer a serious theoretical and practical alternative to the current guiding principles of comprehensive income taxation and expenditure taxation. Moreover it might be considered as a stepping stone toward coordinated business taxation in the EU and offer a tax policy option for New Zealand.

Bio

Dr Bernd Genser was born in 1969 in Graz, Austria. He holds an MSc in Applied Mathematics (1996) from the University of Technology, Graz, Austria. In 2003 he received his PhD in Biostatistics from the Institute of Statistics, TU-Graz and the Institute of Medical Biometry, Humboldt University of Berlin, Germany with an emphasis in statistical modeling of complex longitudinal data. He is a fellow of the International Biometric Society and the European Network for Business and Industrial Statistics (ENBIS).  He is an expert in survival analysis and modeling of clustered and longitudinal data. His research interests include statistical models for cluster randomization trials, multi-level modeling, multi-state models and other stochastic process models for complex longitudinal studies, meta-analysis etc.

Where: Level 5, The Treasury, 1 The Terrace

When: 1:30 p.m. - 3:00 p.m. Tuesday 29 March 2011

RSVP: Ellen Sheilds by Wednesday 23 March 2011.

Venue map

Last updated: 
Friday, 18 March 2011