Lisa Marriott
Biographic Data
| ID | 4198534 |
|---|---|
| NAME | Lisa Marriott |
| GIVEN NAMES | Lisa |
| FAMILY NAME | Marriott |
| SIGNATURE | MARRIOTT L |
| AFFILIATIONS | Victoria University of Wellington |
| ORCID | 0000-0003-1099-6326 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 6 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2009 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
Motivations for political donations in Aotearoa New Zealand
This research explores motivations for political party donations in Aotearoa New Zealand (NZ). Drawing on interview data from 29 political ‘insiders,’ we utilize McMenamin and Power’s theoretical framework to assess the pragmatic, partisan and social motivations for donations. We extend the original framework beyond business donations, incorporating a broader range of donor and non-donor insights. We observe strong social motivations for donating…
Tax credits as a mechanism for political party funding in Aotearoa New Zealand
This article explores tax credits for political party funding in Aotearoa New Zealand (NZ). Participation in the democratic process is low and declining in NZ, as political party membership drops and parties increasingly focus their attention on small numbers of large donors. Advantages of tax credits include incentivising parties to engage with society to attract donations, encouraging individuals to participate in the democratic process and pot…
Tax Evasion and Benefit Fraud
No description supplied
Discrimination by definition
This article examines whether the social policies manifest in different statutory definitions of ‘income’ in New Zealand discriminate against the poor. We adopt a benchmark of fundamental human rights to assess discrimination. Specifically, we examine definitions of income under income tax, welfare, accident compensation, legal aid, and student allowance legislation. We categorise income tax, accident compensation and student allowance as ‘deserv…
White-Collar Crime
Bagaric and Alexander ( 2014 ) argue for fundamental reform of the sentencing process for white-collar offenders in Australia and other jurisdictions. This study has two objectives. First, it challenges Bagaric and Alexander’s proposals. Second, using data from cases prosecuted by the New Zealand Serious Fraud Office, it instead proposes that white-collar offenders should not receive more lenient treatment in the justice system due to the privile…
The Construction of Crime
This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of finan…
Justice and the Justice System
This article investigates the extent to which conceptually similar financial offending (tax evasion and welfare fraud) is treated differently in the New Zealand and Australian justice systems. The study finds that welfare fraud is significantly more likely to be prosecuted than tax evasion. Furthermore, prosecuted welfare fraud is likely to receive a harsher penalty than financially equivalent tax evasion. Several theoretical approaches are inves…
Using student subjects in experimental research
The tax discipline has accepted the practice adopted in the economics and psychology disciplines of using student subjects for experimental research purposes. However, in other social science disciplines (e.g. accounting, management or consumer research), experimental research that uses students as a substitute for another group has been widely criticised as having little external validity. In this research, data are compiled from journal article…
Power and ideas
Innovation in Retirement Savings Policy
New Zealand has adopted a unique approach among OECD countries to the policy issue of retirement savings. New Zealand has no compulsion for retirement savings and, for the 20 years prior to 2007, has also had no tax incentives for retirement savings. In 2007, the KiwiSaver scheme was implemented: a unique compulsory “opt-in”, voluntary “opt-out” scheme, with financial incentives for participation. The reduction of the incentive to 2 per cent of s…
The Politics of Superannuation in Australasia
Support for retired individuals is one of the key policy issues facing governments throughout the OECD. The need for a long-term approach to the issue of retirement saving is well established. New Zealand and Australia have adopted different approaches to retirement saving. Two primary differences exist in retirement saving policy – New Zealand offers little in the way of incentives and there is no compulsion; conversely, Australia provides highl…
Tax credits as a mechanism for political party funding in Aotearoa New Zealand
This article explores tax credits for political party funding in Aotearoa New Zealand (NZ). Participation in the democratic process is low and declining in NZ, as political party membership drops and parties increasingly focus their attention on small numbers of large donors. Advantages of tax credits include incentivising parties to engage with society to attract donations, encouraging individuals to participate in the democratic process and pot…
Tax Evasion and Benefit Fraud
No description supplied
White-Collar Crime
Bagaric and Alexander ( 2014 ) argue for fundamental reform of the sentencing process for white-collar offenders in Australia and other jurisdictions. This study has two objectives. First, it challenges Bagaric and Alexander’s proposals. Second, using data from cases prosecuted by the New Zealand Serious Fraud Office, it instead proposes that white-collar offenders should not receive more lenient treatment in the justice system due to the privile…
Using student subjects in experimental research
The tax discipline has accepted the practice adopted in the economics and psychology disciplines of using student subjects for experimental research purposes. However, in other social science disciplines (e.g. accounting, management or consumer research), experimental research that uses students as a substitute for another group has been widely criticised as having little external validity. In this research, data are compiled from journal article…
Innovation in Retirement Savings Policy
New Zealand has adopted a unique approach among OECD countries to the policy issue of retirement savings. New Zealand has no compulsion for retirement savings and, for the 20 years prior to 2007, has also had no tax incentives for retirement savings. In 2007, the KiwiSaver scheme was implemented: a unique compulsory “opt-in”, voluntary “opt-out” scheme, with financial incentives for participation. The reduction of the incentive to 2 per cent of s…
The Politics of Superannuation in Australasia
Support for retired individuals is one of the key policy issues facing governments throughout the OECD. The need for a long-term approach to the issue of retirement saving is well established. New Zealand and Australia have adopted different approaches to retirement saving. Two primary differences exist in retirement saving policy – New Zealand offers little in the way of incentives and there is no compulsion; conversely, Australia provides highl…
The Politics of Superannuation in Australasia
Support for retired individuals is one of the key policy issues facing governments throughout the OECD. The need for a long-term approach to the issue of retirement saving is well established. New Zealand and Australia have adopted different approaches to retirement saving. Two primary differences exist in retirement saving policy – New Zealand offers little in the way of incentives and there is no compulsion; conversely, Australia provides highl…
Power and ideas
Innovation in Retirement Savings Policy
New Zealand has adopted a unique approach among OECD countries to the policy issue of retirement savings. New Zealand has no compulsion for retirement savings and, for the 20 years prior to 2007, has also had no tax incentives for retirement savings. In 2007, the KiwiSaver scheme was implemented: a unique compulsory “opt-in”, voluntary “opt-out” scheme, with financial incentives for participation. The reduction of the incentive to 2 per cent of s…
Justice and the Justice System
This article investigates the extent to which conceptually similar financial offending (tax evasion and welfare fraud) is treated differently in the New Zealand and Australian justice systems. The study finds that welfare fraud is significantly more likely to be prosecuted than tax evasion. Furthermore, prosecuted welfare fraud is likely to receive a harsher penalty than financially equivalent tax evasion. Several theoretical approaches are inves…
Using student subjects in experimental research
The tax discipline has accepted the practice adopted in the economics and psychology disciplines of using student subjects for experimental research purposes. However, in other social science disciplines (e.g. accounting, management or consumer research), experimental research that uses students as a substitute for another group has been widely criticised as having little external validity. In this research, data are compiled from journal article…
The Construction of Crime
This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of finan…
White-Collar Crime
Bagaric and Alexander ( 2014 ) argue for fundamental reform of the sentencing process for white-collar offenders in Australia and other jurisdictions. This study has two objectives. First, it challenges Bagaric and Alexander’s proposals. Second, using data from cases prosecuted by the New Zealand Serious Fraud Office, it instead proposes that white-collar offenders should not receive more lenient treatment in the justice system due to the privile…
Discrimination by definition
This article examines whether the social policies manifest in different statutory definitions of ‘income’ in New Zealand discriminate against the poor. We adopt a benchmark of fundamental human rights to assess discrimination. Specifically, we examine definitions of income under income tax, welfare, accident compensation, legal aid, and student allowance legislation. We categorise income tax, accident compensation and student allowance as ‘deserv…
Tax credits as a mechanism for political party funding in Aotearoa New Zealand
This article explores tax credits for political party funding in Aotearoa New Zealand (NZ). Participation in the democratic process is low and declining in NZ, as political party membership drops and parties increasingly focus their attention on small numbers of large donors. Advantages of tax credits include incentivising parties to engage with society to attract donations, encouraging individuals to participate in the democratic process and pot…
Tax Evasion and Benefit Fraud
No description supplied
Motivations for political donations in Aotearoa New Zealand
This research explores motivations for political party donations in Aotearoa New Zealand (NZ). Drawing on interview data from 29 political ‘insiders,’ we utilize McMenamin and Power’s theoretical framework to assess the pragmatic, partisan and social motivations for donations. We extend the original framework beyond business donations, incorporating a broader range of donor and non-donor insights. We observe strong social motivations for donating…
Political science (10 works) · Law (9 works) · Economics (8 works) · Law (8 works) · Public economics (7 works) · Business (6 works) · Politics (5 works) · Sociology (5 works) · Criminal Justice and Corrections Analysis (4 works) · Criminology (4 works)