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The Valabh Committee, named after its Chair Arthur Valabh, was a New Zealand government appointed committee tasked with reviewing various aspects of the income tax system in the late 1980s and early 1990s. Although originally convened to review proposals for a capital gains tax the Committee ended up making a number of recommendations for fundamental reform of the scheme and structure of the New Zealand tax legislation, most of which 〔http://executive.govt.nz/96-99/compliance/appendix10.htm〕 were implemented. The Committee had a lasting impact on the direction of tax reform, the style and drafting of the income tax legislation as well as numerous specific recommendations for the tax treatment of, for example, depreciation and partnerships. ==Committee members== The formal name of the Valabh Committee was the “Consultative Committee on the Taxation of Income from Capital”.〔D Caygill, Consultative Document on the Taxation of Income From Capital, Wellington, Government Printer, 1989〕 The Committee comprised: * Arthur Valabh, OBE (Chair) * Dr Robin Congreve * Lindsay McKay * Rob McLeod * Tim Robinson It was supported by a secretary (Greg Cole) as well as by officials from both the Inland Revenue Department and the Treasury. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Valabh Committee」の詳細全文を読む スポンサード リンク
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