UC Research Repository
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The UC Research Repository collects, stores and makes available original research from postgraduate students, researchers and academics based at the University of Canterbury.
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- Items from Journals and Conferences hosted by the University of Canterbury
- University of Canterbury Research Centres
Recent Submissions
Anaesthetising Taxation? Fairness in New Zealand Taxation Discussions
(2023) Vosslamber, Rob
Long before Adam Smith included equality as one of his taxation maxims, governments have endeavoured to present taxation as more or less fair or equitable, and taxpayers have questioned the fairness or equity of the same. This article considers how the language of
fairness or equity has been used in the reports of past New Zealand tax committees. The article then questions the meaningfulness of such language. The article concludes that the presentation of taxation as more or less fair plays an important motivational, rather than
substantive role.
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The potential for walkable street spaces to enhance wellbeing
(2023) Kingham, Simon
Interface Issue One 2002
(HIT Lab (NZ), 2002) HIT Lab NZ
National forest owner survey and resource inventory of alternative species. Stage One of Hawke’s Bay Region pilot project
(Forest Growers Reserch, 2020) Xu, Cong; Palmer , Harriet
The Stage One objective of this project is to identify a suitable methodology for a NZ-wide survey
and inventory of alternative species forests and their owners by undertaking a pilot study in
Hawke’s Bay Region. This report presents the initial results of this pilot study.
On the culmination of this first stage a ‘stop/go point’ will be reached, based on the estimated
cost and funding required to continue with the objectives of two subsequent stages – (i) field work
to better assess the quality, harvesting potential and owner objectives of the small-scale alternative
species resource in the Hawke’s Bay Region and (ii) modelling to determine high, medium and low
regional scenarios for the potential log supply from Hawke’s Bay existing alternative species forest
resource.