title: Response to Martin Barker's 'Rise of the Qualiguants'

authors: Michelle, Carolyn

abstract: In what follows, we respond to Martin Barker’s (2018a) review essay entitled ‘Rise of the Qualiquants,’ published in the previous issue of this journal (15:1). In his review, Barker offers an admittedly not disinterested assessment of our recent book Fans, Blockbusterisation, and the Transformation of Cinematic Desire: Global Receptions of The Hobbit Film Trilogy (Michelle, Davis, Hardy and Hight, 2017), and raises a number of questions relating to our ontological commitments and methodological approach, along with a critique of Q methodology more generally. We wish to express our sincere thanks to Martin for such a detailed and thoughtful review – evidently the first in what is to become a new section in Participations dedicated to much-needed debates on methodological, epistemological, and ontological issues in audience research. His essay generously draws attention to the contribution and significance of our project, and introduces our theoretical and methodological approach to a wider audience. The issues and questions he raises are certainly worthy of further clarification, discussion, and debate, and we are fortunate to have access to a highly suitable forum for this in Participations. We also fully share his commitment to the advancement of audience and reception research.

text: Response to Martin Barker's 'Rise of the Qualiguants' In what follows, we respond to Martin Barker’s (2018a) review essay entitled ‘Rise of the Qualiquants,’ published in the previous issue of this journal (15:1). In his review, Barker offers an admittedly not disinterested assessment of our recent book Fans, Blockbusterisation, and the Transformation of Cinematic Desire: Global Receptions of The Hobbit Film Trilogy (Michelle, Davis, Hardy and Hight, 2017), and raises a number of questions relating to our ontological commitments and methodological approach, along with a critique of Q methodology more generally. We wish to express our sincere thanks to Martin for such a detailed and thoughtful review – evidently the first in what is to become a new section in Participations dedicated to much-needed debates on methodological, epistemological, and ontological issues in audience research. His essay generously draws attention to the contribution and significance of our project, and introduces our theoretical and methodological approach to a wider audience. The issues and questions he raises are certainly worthy of further clarification, discussion, and debate, and we are fortunate to have access to a highly suitable forum for this in Participations. We also fully share his commitment to the advancement of audience and reception research.

year: 2018

title: Explorations of structure and choice in taxing capital gains: New Zealand tax experts' perspectives

authors: Cheng, Alvin Man Hung

subjects: Capital gains tax

abstract: This study explores the key issues, aspects, and attributes concerning capital gains tax (CGT) to enable the formulation of policy guidelines that might be used if a CGT were considered in New Zealand. It contends that the development of the New Zealand’s policy on taxing capital gains has continued in a somewhat ad hoc and inconsistent fashion. The lack of a uniform approach to capital gains taxation has resulted in detailed, but complex, legislation which leads to “policy inconsistencies and unintended incentives built into the tax structure” (Oliver, 2001, pp. 80 – 81). The study bridges the divide between theoretical analysis of CGT and implementation issues on operating a CGT. It attempts to address one primary research question and an associated secondary question. The primary research question is: should capital gains be taxed more comprehensively than at present? As a start, it examines the two important issues surrounding income definition and the capital/income distinction. In this regard, the research first attempts to identify the definition(s) of capital gains from the New Zealand perspective(s). This is followed by investigating the key areas of the tax system in order to seek the best way of taxing capital gains. This study also attempts to address the secondary research question, i.e., why (or why not) do the tax experts favour (or oppose) a comprehensive CGT? In this respect, this study identifies 23 factors/issues that are related to the tax experts’ attitudes towards a particular form of a CGT model (i.e., current hybrid approach, a realisation-based CGT or an accrual-based CGT). A mixed-methods design has been adopted in this study involving both a quantitative (survey) and a qualitative (interview) method in analysing the data to determine the tax experts’ overall perceptions of a CGT in New Zealand and the CGT adoption factors which influenced them. One important finding of the comparative analyses was that all tax experts generally agreed that the lack of a comprehensive CGT could provide more significant tax planning opportunities. However, many tax experts did not support the comprehensive income concept as they disagreed with the benefits derived from the gains in horizontal equity through adopting a CGT. This study has identified several important policy issues and reviewed their implication for the adoption of a CGT in New Zealand. The finding of the study revealed that the tax experts strongly supported the exemption of the gains on disposal of a taxpayer’s main residence and the tax preference for inflation adjustment. Another important policy issue is the implementation of an accrual-based CGT. Most tax experts considered a realisation-based CGT would be better than an accrual one. In particular, they were concerned about the liquidity problems and the compliance costs involved in an accrual-based CGT regime i.e., the annual valuation of all assets. These findings represent a first step towards a theoretical CGT framework. It is hoped that the knowledge gained in this study would give a greater understanding into the practical decision-making process that could result in a better public acceptance for a tax reform.

text: Explorations of structure and choice in taxing capital gains: New Zealand tax experts' perspectives This study explores the key issues, aspects, and attributes concerning capital gains tax (CGT) to enable the formulation of policy guidelines that might be used if a CGT were considered in New Zealand. It contends that the development of the New Zealand’s policy on taxing capital gains has continued in a somewhat ad hoc and inconsistent fashion. The lack of a uniform approach to capital gains taxation has resulted in detailed, but complex, legislation which leads to “policy inconsistencies and unintended incentives built into the tax structure” (Oliver, 2001, pp. 80 – 81). The study bridges the divide between theoretical analysis of CGT and implementation issues on operating a CGT. It attempts to address one primary research question and an associated secondary question. The primary research question is: should capital gains be taxed more comprehensively than at present? As a start, it examines the two important issues surrounding income definition and the capital/income distinction. In this regard, the research first attempts to identify the definition(s) of capital gains from the New Zealand perspective(s). This is followed by investigating the key areas of the tax system in order to seek the best way of taxing capital gains. This study also attempts to address the secondary research question, i.e., why (or why not) do the tax experts favour (or oppose) a comprehensive CGT? In this respect, this study identifies 23 factors/issues that are related to the tax experts’ attitudes towards a particular form of a CGT model (i.e., current hybrid approach, a realisation-based CGT or an accrual-based CGT). A mixed-methods design has been adopted in this study involving both a quantitative (survey) and a qualitative (interview) method in analysing the data to determine the tax experts’ overall perceptions of a CGT in New Zealand and the CGT adoption factors which influenced them. One important finding of the comparative analyses was that all tax experts generally agreed that the lack of a comprehensive CGT could provide more significant tax planning opportunities. However, many tax experts did not support the comprehensive income concept as they disagreed with the benefits derived from the gains in horizontal equity through adopting a CGT. This study has identified several important policy issues and reviewed their implication for the adoption of a CGT in New Zealand. The finding of the study revealed that the tax experts strongly supported the exemption of the gains on disposal of a taxpayer’s main residence and the tax preference for inflation adjustment. Another important policy issue is the implementation of an accrual-based CGT. Most tax experts considered a realisation-based CGT would be better than an accrual one. In particular, they were concerned about the liquidity problems and the compliance costs involved in an accrual-based CGT regime i.e., the annual valuation of all assets. These findings represent a first step towards a theoretical CGT framework. It is hoped that the knowledge gained in this study would give a greater understanding into the practical decision-making process that could result in a better public acceptance for a tax reform.

year: 2010

title: Wāhine Māori engagement with literacies

authors: Masters-Awatere, Bridgette

subjects: Literacy

abstract: Wāhine Māori engagement with literacies (2023) is a case study report in collaboration with Te Whakaruruhau. It has been undertaken as part of a larger project, The expression, experience and transcendence of low skills in Aotearoa New Zealand (2019–2024), the aim of which is to provide policy recommendations to improve life-course trajectories and socio-economic outcomes for adults with low literacy and numeracy skills in Aotearoa New Zealand. Broadly speaking, Wāhine Māori engagement with literacy examines the framing and application of literacy measures in contemporary New Zealand culture. More specifically, it is about the lives and learning of wāhine (women) Māori (the indigenous peoples of Aotearoa New Zealand) within that culture and their attitudes towards, and complex relationships with, literacy as it is defined in their own lives and in the current setting. The study aims for a holistic understanding of lived literacies in driving the development of educational policies by public institutions and private groups. Reframing literacy as literacies is posited as a means to empower marginalised groups and to challenge the dominance of the Eurocentric education paradigm. Formal learning in English-language schools cannot be the extent of national literacy standards as it disregards Māori epistemological and ontological realities and can discount wāhine, many of whom may prioritise other modes of literacy. Centring their perspectives will bring about a more culturally inclusive future, one that makes space for the development of emotional and cultural literacies—as well as other forms such as digital, media, visual, financial, and health literacies—alongside the conventional version of literacy that has a monopoly in the present system.

text: Wāhine Māori engagement with literacies Wāhine Māori engagement with literacies (2023) is a case study report in collaboration with Te Whakaruruhau. It has been undertaken as part of a larger project, The expression, experience and transcendence of low skills in Aotearoa New Zealand (2019–2024), the aim of which is to provide policy recommendations to improve life-course trajectories and socio-economic outcomes for adults with low literacy and numeracy skills in Aotearoa New Zealand. Broadly speaking, Wāhine Māori engagement with literacy examines the framing and application of literacy measures in contemporary New Zealand culture. More specifically, it is about the lives and learning of wāhine (women) Māori (the indigenous peoples of Aotearoa New Zealand) within that culture and their attitudes towards, and complex relationships with, literacy as it is defined in their own lives and in the current setting. The study aims for a holistic understanding of lived literacies in driving the development of educational policies by public institutions and private groups. Reframing literacy as literacies is posited as a means to empower marginalised groups and to challenge the dominance of the Eurocentric education paradigm. Formal learning in English-language schools cannot be the extent of national literacy standards as it disregards Māori epistemological and ontological realities and can discount wāhine, many of whom may prioritise other modes of literacy. Centring their perspectives will bring about a more culturally inclusive future, one that makes space for the development of emotional and cultural literacies—as well as other forms such as digital, media, visual, financial, and health literacies—alongside the conventional version of literacy that has a monopoly in the present system.

year: 2023-09-28