Failed NZ businesses leave a trail of destruction. Here are 3 things Inland Revenue could do to minimise damage
- Written by Lisa Marriott, Professor of Taxation, Te Herenga Waka — Victoria University of Wellington

It feels like there is a high-profile liquidation every other week. Media coverage has included stories on the collapse of tiny homecompanies, construction firms and homeware retailers, among many others. In just the past week, a failed pool company was under the spotlight.
When businesses enter liquidation they usually leave a trail of...