Jonathan Barrett

Guest writer

Jonathan Barrett teaches and researches tax and commercial law at the Victoria Business School, Victoria University of Wellington. His PhD considered the application of human rights to a tax system.

Photo: Getty Images

Labour and National promise to lock in existing unfairness in NZ’s tax system

New Zealand's narrow tax base benefits the wealthy and punishes the poor – and neither major party seems to want to do anything about it.

By Jonathan Barrett | 13th September, 2020

Getty Images

Forget a capital gains tax – what NZ needs is a tax on inherited wealth

Without a capital gains tax, taxing inheritances is the best opportunity to address the entrenched inequalities of inter-generational wealth.

By Jonathan Barrett | 2nd August, 2020