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Jonathan Barrett

Jonathan Barrett

Lecturer, Victoria University of Wellington
I teach and research tax and commercial law at the Victoria Business School, Victoria University of Wellington. My PhD considered the application of human rights to a tax system. My current research interests focus on tax theory and policy, and art law. Occasionally the two areas cross over.

Making NZ's tax system fairer is a good idea – but this proposed new law isn't the answer

Jun 01, 2023 11:34 am UTC| Law

Its no secret that Revenue Minister David Parker has long been interested in tax reform in New Zealand. In 2022, he announced plans for legislation requiring future tax policy changes to be measured against a set of tax...

Forget a capital gains tax – what New Zealand needs is a tax on inherited wealth

Aug 01, 2020 14:41 pm UTC| Investing

The worlds wealthiest people will transfer US$15.4 trillion in assets to their heirs in the next decade, according to a recent report. Published by specialist data analysts Wealth-X, the report focused on the richest...

New Zealand’s proposed capital gains tax could nudge taxpayers to invest in art instead of property

Mar 09, 2019 06:10 am UTC| Insights & Views Investing

New Zealands Tax Working Group (TWG) released its final report last month, with the most significant recommendation to introduce a capital gains tax. The key motivation for the Labour-led government in establishing the...

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Economy

Mercedes Pay+ Debuts In-Car Fingerprint Payments in Partnership with Mastercard

Mercedes-Benz collaborates with Mastercard to launch Mercedes Pay+, facilitating in-car refueling payments. Using an integrated fingerprint sensor, drivers can now securely settle fuel bills directly from their vehicles....

Getty, NVIDIA Partner on AI Image Generator; Ensuring Copyright Compliance

Getty Images Holdings Inc. and NVIDIA are collaborating on an AI-driven image generator, striving to produce content free from copyright concerns and averting deepfake creation and intellectual property...

Mitsubishi UFJ Trust Bank Teams Up with Binance Japan for New Stablecoin Venture

Mitsubishi UFJ Trust Bank collaborates with Binance Japan and Progmat on a stablecoin initiative, leveraging Progmat Coin infrastructure. Anticipated stablecoin issuance follows the amended Fund Settlement Acts June 2023...

LG Electronics Unveils First Foldable Laptop in South Korea: The LG Gram Fold

LG Electronics introduced the LG Gram Fold (17X90R) in South Korea, marking a revolutionary shift in laptop design. This innovative device, releasing next week, combines adaptability and cutting-edge technology and is...

Jeff Bezos Announces Dave Limp's Transition from Amazon to Blue Origin's Top Role

Dave Limp, Amazons senior vice president of devices and services, has been named the new CEO of Blue Origin Rocket. Jeff Bezos conveyed this leadership shift in a letter, praising Limps capabilities. Limp assumes the...

Politics

Zelenskyy's meetings with Trudeau and Biden are aimed at winning the long war

Ukrainian President Volodymyr Zelenskyy has capped off a visit to North America with a stop in Ottawa, where he addressed Parliament and urged the world not to forget about the war in Ukraine. It is genocide what...

Offshore wind: a perfect storm of inflation and policy uncertainty risks derailing the UK's main hope for a low-carbon future

In what many have deemed a disaster, the UK governments latest auction for renewable power an annual attempt to incentivise private sector investment in a range of power sources has failed to bring forward any new...

Ukraine war: mixed signals among Kyiv's allies hint at growing conflict fatigue

It is now almost 600 days since Russia launched its full-scale invasion of Ukraine, and the war that has followed has tested the resilience of both countries. But it has also tested those in the west that have supported...

Sunak should be wary of backtracking on net zero – what history tells us about flip-flopping on the environment

Rishi Sunak has delivered a speech in which he announced delays to key net zero targets, including postponing the ban on the sale of new petrol and diesel cars until 2035. It is a remarkable event given that the UK...

The fraught history of India and the Khalistan movement

The Indian government has warned its citizens living in Canada to exercise extreme caution due to a deteriorating security environment in the country. The warning came after Canadian Prime Minister Justin Trudeau...

Science

A Nasa spacecraft is on course to deliver material from an asteroid to Earth – here's what we could learn

Around 15 years ago, I was on a European Space Agency (Esa) committee, looking at Esas strategy for proposed forthcoming space missions. Under consideration was a mission to an asteroid. Over dinner, one of the committee...

Five golden rules for effective science communication – perspectives from a documentary maker

Over the past three years, people from all walks of life have learned a great deal about different branches of science. The COVID-19 pandemic introduced many of us to information about virology and vaccine production....

Discovering the universe from our own backyards

When I was a college student, I worked at the Charlevoix Astronomical Observatory in Québec. It was a pretty decent summer job, as I got to observe celestial bodies until the dead of night, talk to astronomy...

Our planet is burning in unexpected ways - here’s how we can protect people and nature

People have been using fire for millennia. It is a vital part of many ecosystems and cultures. Yet human activities in the current era, sometimes called the Anthropocene, are reshaping patterns of fire across the...

Jamais vu: the science behind eerie opposite of déjà vu

Repetition has a strange relationship with the mind. Take the experience of déjà vu, when we wrongly believe have experienced a novel situation in the past leaving you with an spooky sense of pastness. But...

Technology

Mitsubishi Unveils Mysterious Electrified Minivan Concept Ahead of Japan Mobility Show 2023

Mitsubishi Motors unveiled an electrified minivan concept teaser, creating a buzz ahead of the Japan Mobility Show 2023. Speculation arises over its features and connection to existing models. The darkened image reveals...

How AI and AR could increase the risk of problem gambling for online sports betting

Sometimes referred to as the crack cocaine of gambling, electronic gaming machines (EGMs) such as slot machines allow bets to be placed as quickly as once every 2.5 seconds, delivering a rapid and immersive gambling...

OpenAI Unveils Major ChatGPT Update with 'See, Hear and Speak' Capabilities

OpenAI announces a groundbreaking ChatGPT update, introducing voice comprehension, audible responses, and image processing. This significant enhancement redefines AI communication, elevating the user experience. One of...

Mitsubishi Chemical to Open New Semiconductor Materials Plant by 2025 Amid Global Demand

Mitsubishi Chemical Group announces a new semiconductor materials plant, operational by March 2025. While the location remains undecided, Fukuoka Prefecture is under consideration. Given the components pivotal role in...
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