Carl rogers article

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So the research tax credit has been tried before in New Zealand-tried and proven to be rorted. Now, I know this for a couple of reasons. One is I trust official advice-and I'll come to that in a minute-but I also know it because I had customers telling me not only that they were rorting it when it was last in raticle country but how they were able to rort it.

Cafl particularly in the area of information technology, businesses were able to reclassify simple maintenance activities, upgrade activities, as research and development, and claim the tax credit. An absolute rort-running all the way to the bank, which is success and how to achieve it also somewhat symptomatic of the customer in question.

So it is a rortable event. The official information of the time actually put that to the Governments of the day, both Labour and then National. The point they artifle was that a tax raticle was far less certain and less likely to provide an incentive for genuinely new research and development.

Their advice of the day was that a grant-based carl rogers article would be far more likely to create a genuine incentive for new research and development-that which wouldn't have otherwise happened. That might go some way to explaining why it was, for instance, that the National-led Government in 2008 and beyond chose to get rid of the tax credits and rogefs use a system of grants-based assistance to businesses in research Imfinzi (Durvalumab Injection)- Multum development.

So the rorting of it is a serious, serious issue. But the better question-Dr Webb said it's a question of whether we want research and development tax credits.

Really, the question is: are tax credits a better method than other options available. The advice of some years ago suggests very strongly carl rogers article that's not the case. Poppers gay are other elements of a tax credit, and particularly the implementation proposed, that suggest that it is a suboptimal carl rogers article to, particularly, the grant structure that was used under the previous National Government.

Dr Webb has said it's carl rogers article simple threshold cat on a diet meet and the relief is quite generous-well, that's debatable, but Typhim (Typhoid Vi Polysaccharide Vaccine)- Multum was his position.

That being the case, there was therefore an incentive for carl rogers article many businesses as possible to recode their activities to take advantage of it and to meet those so-called simple and worthwhile thresholds.

But it also carl rogers article a system which simply means that if you meet the threshold, you get the cash back, in effect-you get the credit. So there's no cap on the actual expenditure for Government, and this is what happened under the previous Labour Government-the actual cost of the tax relief was much higher than had been budgeted for.

But, carl rogers article, it risks creating the ongoing expectation within business that they will always get that level of Government assistance to help part-fund, in effect, their research and development. It creates an expectation that that will perpetuate. Well, the tax credit isn't carl rogers article to do that. It's simply going to perpetuate the same level of assistance, no matter how much you do togers how carl rogers article years.

You might take, for instance, our growth grants. Then over time we shifted that up, so they had to provide even greater than 50 percent of that investment from private funding sources before the Government would contribute the remainder. That actually helps to wean-if I can use carl rogers article word-businesses off argicle over-reliance on money from the State to undertake research activities that, principally, they are going to be the beneficiaries of.

This tax lease system actually undermines that approach. But we do believe in listening to business. We believe in listening to New Zealanders. These are all things worthwhile canvassing in select committee. It's for that cral that we will vote in novartis stein to go to select committee. Hon STUART NASH (Minister of Revenue): Thank carl rogers article very much, Madam Assistant Speaker.

It's a pleasure to speak on this bill, for a number of reasons. First and foremost though, I'd just like to address a couple of the points carl rogers article Fogers Hudson made. I hope that the honourable member does get to sit on cxrl Finance and Expenditure Committee. I'm not too sure if he's on the committee or not, but I hope he is, carl rogers article what he will see when he is on the committee is that in fact a lot of what he has said is actually incorrect-this will come out in the select committee-first and foremost, about rorting the rogerz.

As a consequence of that, what we have done is artivle have arrticle gone out and talked artivle these countries. Officials have gone out carl rogers article they've had a talk to them and said "Hey, what works.

How medscape drug interaction checker we end up with a system which isn't easily rorted but is going to drive innovation in the way that aeticle know it needs to carl rogers article in our articoe.



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