Lisa Marriott on Muck Rack

Lisa Marriott

  • Contributor, The Conversation
  • Professor of Taxation, Te Herenga Waka - Victoria University of Wellington
New Zealand
As seen in: The Conversation, Yahoo News Australia, Stuff.co.nz, Taylor & Francis Online, Bay of Plenty Times, New Zealand Herald, Radio New Zealand (RNZ), EconoTimes, Newsroom New Zealand, The Spinoff, Interest.co.nz and
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Articles

Racing enjoys special treatment under NZ gambling laws. Why?

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By Lisa Marriott
| Inkl
Kai Schwoerer/Getty Images Lotto NZ, for example, must redistribute all profits from Lotto in this way. Other forms of gambling are taxed or regulated differently, but most pay back a share of their profits in some form. Critics counter that such redistribution of gambling revenue does not fully address the harmful effects of problem gambling, or the fact that gambling itself isn’t distributed evenly across society.
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New Zealand’s Tax Reform Experience – Parallels With Australia - Austaxpolicy: The Tax and Transfer Policy Blog

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By Lisa Marriott, Adrian Sawyer
| Austaxpolicy
Our recently published article in the eJournal of Tax Research examines tax reform in New Zealand over the last four decades, contrasting this with Australian developments. We consider tax reform from three perspectives: tax policy, tax law and tax administration, drawing insights from Professor Binh Tran-Nam’s scholarly work examining Australia’s experience.[1] Differing drivers While both countries have experienced major tax reform in recent decades, identified drivers of tax reform differ.
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The Use of Good Character Discounts in Sentencing Financial Fraudsters

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By Lisa Marriott
| Taylor & Francis Online
Abstract This article assesses how good character is used to discount sentences in tax and benefit fraud cases in Aotearoa New Zealand. Four factors are highlighted. The first is a focus on neoliberal priorities that privilege “good citizens” who are primarily tax fraudsters, with the provision of sentence discounts to ensure the offender can remain in employment. The second is sentence reduction, which is primarily visible in tax cases when repayment of the outstanding funds is made.
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