Social security and tax fraud, debt and enforcement: the view from New Zealand

Crawford School of Public Policy | Social Policy Institute | Tax and Transfer Policy Institute
Image sourced from flickr by Brnard Spragg NZ

Event details


Date & time

Wednesday 28 June 2017


Griffin Room, Level 1, JG Crawford Building 132, Lennox Crossing, ANU


Associate Professor Lisa Marriott, Victoria University of Wellington NZ.


Diane Paul
02 61259318

The Social Policy Institute and Tax and Transfer Policy Institute at the Crawford School of the ANU are co-hosting a series of workshops exploring major social policy concerns. The workshops are by invitation, involving a mix of academics, senior public servants and others from the policy community. The workshops are being jointly hosted with the support of Jobs Australia. The aim is to encourage innovative thinking and active debate about policy, law design and administrative issues in Australia’s social policy, tax and transfer systems.

Our forthcoming June workshop presents Associate Professor Lisa Marriott, School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. Professor Marriott will present on her ongoing research, including empirical work funded by a Marsden grant, to investigate the enforcement of debt and fraud in social security and tax systems. Topics include attitudes to social security and tax fraud; the different treatments of tax evasion and welfare fraud in the New Zealand justice system; the different treatment of debtors to the Crown (taxpayers and welfare recipients);legislation that provides for partners of welfare fraudsters to be prosecuted and be liable for the debt generated by their partner; the different meanings of ‘income’ for tax and welfare purposes; increased surveillance approaches and the introduction of market logics, such as an investment approach, to welfare design and enforcement.

After the presentation by Professor Marriott, there will be comments from an Australian perspective including from Peter Sutherland of ANU Legal Workshop on social security debt enforcement and Mr Chris Leech of the Australian Tax Office, who has recently completed research on a secondment to TTPI about penalties for tax fraud. Ms Cath Halbert of DSS will make some remarks. Professor Miranda Stewart, Director of TTPI, will facilitate a discussion of the issues about enforcement, debt and governance of the tax and transfer system.

This workshop series is in partnership with Jobs Australia and is by invite only.

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