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Acknowledgements
We would like to thank Rienk Asscher, Felicity Barker, Matt Benge, John Bryant, David Carrigan, John Creedy, Nick Davis, Kerryn Fowlie, Ruth Gabbitas, Arthur Grimes, Kirstie Hewlett, Geoff Lewis, Brian McCulloch, Andrew McLoughlin, Duncan Mills, Brendon Riches, Clive Thorp, Bruce White and Ian Woolford for useful comments at various draft stages. Thank you to Bronwyn Croxson for her editorial work. Thanks are also due to Anand Kochunny and Raewyn Peters for research assistance.
Disclaimer
The views, opinions, findings, and conclusions or recommendations expressed in this paper are strictly those of the authors. They do not necessarily reflect the views of the New Zealand Treasury. The New Zealand Treasury takes no responsibility for any errors or omissions in, or for the correctness of, the information contained in this paper. The paper is presented not as policy, but to inform and stimulate wider debate.
Table of Contents
- Abstract
- Acknowledgements
- Disclaimer
- 1 Introduction
- 2 The role of financial systems in the economy
- 3 The link between financial systems and economic growth
- 4 The cost of external finance
- 5 Assessment of the empirical evidence
- 6 Legal institutions and other policy influences
- 7 New Zealand’s taxation of capital and the effect on the financial system
- 8 The role of financial regulation and supervision
- 9 Concluding remarks
- References
- Appendix: Some considerations for the reform of the taxation of financial intermediaries
Last updated:
Tuesday, 23 October 2007