Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated August 2018.

Other papers from this meeting: Meeting 15: 3 August 2018.

Other papers on this theme: Capital.

This background paper is for the Group’s information. It provides:

• descriptive information on household income and wealth by age, gender and ethnicity at the individual and group level,
• information on the potential direct (legislative) incidence of extending the taxation of capital income, and
• a discussion on how the potential distributional impact of extending the taxation of capital income will depend on the economic incidence.

Last updated: 
Monday, 17 September 2018