title: The international law gaze: Marshall Island v United Kingdom

authors: Alvarez-Jimenez, Alberto

abstract: The International Court of Justice recently bowed to nuclear weapons States and disappointed the rest of the international community. Forty-two years after the Court’s astonishing decision in declaring the dispute on nuclear tests between New Zealand and France terminated (Nuclear Test Case (New Zealand v. France), [1974] I.C.J. Rep. 458, at [54]), a new chapter on the reluctance of the Court to deal with nuclear weapons took place in its judgment of 5 October 2016 on Preliminary Objections in Obligations Concerning Negotiations Relating to Cessation of the Nuclear Arms Race and to Nuclear Disarmament (Marshall Islands v United Kingdom). There, the Court declared that it lacked jurisdiction, since there was no dispute between the parties. (Marshall Islands v UK, at [59]).

text: The international law gaze: Marshall Island v United Kingdom The International Court of Justice recently bowed to nuclear weapons States and disappointed the rest of the international community. Forty-two years after the Court’s astonishing decision in declaring the dispute on nuclear tests between New Zealand and France terminated (Nuclear Test Case (New Zealand v. France), [1974] I.C.J. Rep. 458, at [54]), a new chapter on the reluctance of the Court to deal with nuclear weapons took place in its judgment of 5 October 2016 on Preliminary Objections in Obligations Concerning Negotiations Relating to Cessation of the Nuclear Arms Race and to Nuclear Disarmament (Marshall Islands v United Kingdom). There, the Court declared that it lacked jurisdiction, since there was no dispute between the parties. (Marshall Islands v UK, at [59]).

year: 2017

title: Fiscal, distributional and efficiency impacts of land and property taxes

authors: Coleman, Andrew

subjects: land tax

abstract: Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of land and property taxes. Nor is there much New Zealand evidence on their potential fiscal implications or about the taxes' impacts on asset values and debt positions. Using both partial and general equilibrium models, we explore impacts that may arise from the imposition of land and property taxes in New Zealand.

text: Fiscal, distributional and efficiency impacts of land and property taxes Land taxes are known to be amongst the most efficient forms of taxation, as land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is little international (or New Zealand) evidence regarding the distributional impacts of land and property taxes. Nor is there much New Zealand evidence on their potential fiscal implications or about the taxes' impacts on asset values and debt positions. Using both partial and general equilibrium models, we explore impacts that may arise from the imposition of land and property taxes in New Zealand.

year: 2010

title: Te Kauwhanganui o Tāwhiao

authors: Teinakore, Tiare Kata

abstract: Wiremu Tarapīpipi Te Waharoa Tamihana: Kaiwhakawahi Kīngi

I te tau 1892 i kite a Tāwhiao i te hinga mai o te iwi Māori i te rau o te patu a te Pākehā, ka whakatūngia mai ko tōna whare pāremata a Te Kauwhanganui hei pīkau i ēnei taumahatanga. He whare pāremata tēnei i whakatūngia mai i te rohe tonu o Ngāti Hauā, he whare pāremata mō ngā iwi Māori puta noa i Aotearoa, he whare whakatau nawe, he whare whakature kaupapa, he punanga tēnei mō te iwi Māori. Ko Te Kauwhanganui te tāhuhu o tēnei tuhinga whakapae, engari, ko te aronga nui, ko te takenga mai o Te Kauwhanganui i tēwhea ao, te ao Māori, te ao Pākehā rānei? I konei mahuta mai ai ko te kaupapa matua o tēnei tuhinga.
“I pūtake mai Te Kauwhanganui o Tāwhiao i te ao Māori tūturu, i ngā whakaaweawe rānei o te mana whakahaere o te Pākehā?”
Ko tēnei kaupapa ka rukuhia atu mā te huri kōaro ki te rangahau i te mana whakahaere o te ao Māori tūturu. Ka rangahautia ko te mana whakahaere o te iwi Māori i mua i te taenga mai o te Pākehā, kia mahea ai te kite he aha rā ngā tikanga o te ao Māori tūturu. Ka hūpeke atu ki te taenga mai o te Pākehā ki Aotearoa, ka whakaatu i ngā whakaaweawe mana whakahaere o te Pākehā i tōia mai e te Pākehā, ko Te Tiriti o Waitangi, ko Te Kawenata motuhake o Aotearoa ēnei. Ka whakaatu hoki i te pānga o ēnei whakaaweawe ki ngā kōkiritanga, ki ngā whakahoki a te Māori ki Te Tiriti o Waitangi me Te Kawenata motuhake o Aotearoa. Kātahi ka whakamāramahia ngā tikanga o Te Kauwhanganui me te tautoko o ngā pou kōrero i ēnei whakamārama. Ka whakamutua ake me te tātari i ngā hua o ēnei kimihanga, kia taea te kite ko tēwhea te ao ka pūtake mai Te Kauwhanganui, mai i te ao Māori tūturu, mai i ngā whakaaweawe rānei o te mana whakahaere o te Pākehā.

text: Te Kauwhanganui o Tāwhiao Wiremu Tarapīpipi Te Waharoa Tamihana: Kaiwhakawahi Kīngi

I te tau 1892 i kite a Tāwhiao i te hinga mai o te iwi Māori i te rau o te patu a te Pākehā, ka whakatūngia mai ko tōna whare pāremata a Te Kauwhanganui hei pīkau i ēnei taumahatanga. He whare pāremata tēnei i whakatūngia mai i te rohe tonu o Ngāti Hauā, he whare pāremata mō ngā iwi Māori puta noa i Aotearoa, he whare whakatau nawe, he whare whakature kaupapa, he punanga tēnei mō te iwi Māori. Ko Te Kauwhanganui te tāhuhu o tēnei tuhinga whakapae, engari, ko te aronga nui, ko te takenga mai o Te Kauwhanganui i tēwhea ao, te ao Māori, te ao Pākehā rānei? I konei mahuta mai ai ko te kaupapa matua o tēnei tuhinga.
“I pūtake mai Te Kauwhanganui o Tāwhiao i te ao Māori tūturu, i ngā whakaaweawe rānei o te mana whakahaere o te Pākehā?”
Ko tēnei kaupapa ka rukuhia atu mā te huri kōaro ki te rangahau i te mana whakahaere o te ao Māori tūturu. Ka rangahautia ko te mana whakahaere o te iwi Māori i mua i te taenga mai o te Pākehā, kia mahea ai te kite he aha rā ngā tikanga o te ao Māori tūturu. Ka hūpeke atu ki te taenga mai o te Pākehā ki Aotearoa, ka whakaatu i ngā whakaaweawe mana whakahaere o te Pākehā i tōia mai e te Pākehā, ko Te Tiriti o Waitangi, ko Te Kawenata motuhake o Aotearoa ēnei. Ka whakaatu hoki i te pānga o ēnei whakaaweawe ki ngā kōkiritanga, ki ngā whakahoki a te Māori ki Te Tiriti o Waitangi me Te Kawenata motuhake o Aotearoa. Kātahi ka whakamāramahia ngā tikanga o Te Kauwhanganui me te tautoko o ngā pou kōrero i ēnei whakamārama. Ka whakamutua ake me te tātari i ngā hua o ēnei kimihanga, kia taea te kite ko tēwhea te ao ka pūtake mai Te Kauwhanganui, mai i te ao Māori tūturu, mai i ngā whakaaweawe rānei o te mana whakahaere o te Pākehā.

year: 2013