Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated 19 July 2018.

Other papers from this meeting: Meeting 14: 19 July 2018.

Other papers on this theme: Revenue Reducing Options.

Copyright: 
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)

This paper provides advice on a range of potential tax changes with a negative fiscal impact. The Group requested analysis of this list of options at its meeting on 29 June. This advice is provided to support consideration of what proposals the Group wishes to recommend in its interim report.

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Potential revenue-reducing options: Position Paper for Session 14 of the Tax Working Group
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Appendix A: Productivity
Appendix B: Changes to tax rates and thresholds: Further information on potential revenue-reducing options
Appendix C: Depreciation on Buildings: Further information on potential revenue reducing options
Appendix D: Changes to loss continuity rules: Further information on potential revenue-reducing options
Appendix E – Inflation indexing the tax system: Further information on specific revenue-reducing options
Appendix F – Compliance cost reductions: Further information on specific revenue-negative proposals
Appendix G: Depreciation and investment incentives: Further information on specific revenue-reducing options
Appendix H – Reducing taxes on future generations: Further information on specific revenue-negative proposals
Appendix I: Changes contingent on a capital gains tax: Further information on specific revenue negative proposals
Last updated: 
Monday, 17 September 2018