From Chaos - Dependency

kevin j heagney (massey university)

Abstract: A uniquely New Zealand evidential model is constructed to explain the process of accelerated tax policy change whereby, Governor Fitzroy, 1844-45, attempted/accomplished New Zealand’s first major economic reform. After theorising on what may actually have occurred, hypotheses are formed and, via a standard political economy framework, in an inductive manner a simple evidential model is constructed. The model is then tested for explanatory power using a later tax reform, also from New Zealand. The paper finds (1), that the theoretical explanation ably describes the period’s tax policy development process; and (2), that the derived model may explain other past New Zealand tax reforms. (3), the simple abstract model may also have implications for future tax policy development.

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