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Key documents

The Tax Working Group is committed to conducting its work in an open and transparent manner. Documents that have been supplied by officials to help the Group form its recommendations will be released throughout the process.
  • Background Paper: Distributional analysis

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper provides descriptive information about inequality and the distributional impact of taxation.  

  • Background Paper: GST

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper provides a brief summary of New Zealand’s GST system and framework. The paper considers the case for making further exemptions from our GST base and also considers the application of GST to low-value imported goods.

  • Background Paper: Tax and Fairness

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper discusses frameworks for considering the concept of fairness, and in particular the concepts of horizontal equity (the principle that people who are in the same position should pay the same amount of tax) and vertical equity (the princip

  • Background Paper: Taxation of Capital Income and Wealth

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper provides an initial overview of how New Zealand taxes capital income and discusses the role that wealth taxes could play in reducing inequality. 

  • Decision Paper: Tax Working Group Assessment Framework

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper proposes an assessment framework for evaluating tax reform, which combines the Living Standards Framework and the established principles of tax policy design.

  • Discussion Paper: An Introduction to Frameworks for Evaluating Tax Reform

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper discusses frameworks for evaluating tax reform, including the Treasury’s Living Standards Framework and the established principles of tax policy design.

  • Discussion Paper: Preparing the Tax System for the Future

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper identifies a number of future trends that will affect tax policy and administration in New Zealand. It also explores the relationship of the tax system to important policy areas of the Government.

  • Discussion Paper: Tax and Housing

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper explains how the tax system deals with housing and seeks the Group’s preferences regarding the focus of subsequent work on this subject.

  • Discussion Paper: The Future of Work

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper outlines some of the issues in relation to the changing nature of work in New Zealand, and challenges to the tax system that arise as a result of this change in working arrangements.

  • Information Release: High Wealth Individuals – Wealth Accumulation Review

    Officials' advice
    Issue date: 
    Wed 9 May 2018

    This paper was prepared by Inland Revenue in 2016, about the tax that is paid by high wealth individuals.

Last updated: 
Monday, 26 February 2018