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Officials' advice

Appendix 6: Measures to improve efficiency: Background Paper for Sessions 6 and 7 of the Tax Working Group

Issue date: 
Monday, 2 July 2018
Version note: 

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

Other papers from this meeting: Meeting 6: 6 April 2018.

Other papers on this theme: Business.

The paper briefly outlines several potential revenue-negative policy changes for business income taxation that would improve the efficiency of the tax system.  Topics include: indexing the tax base for inflation, reinstating building depreciation deductions, allowing greater loss continuity, and greater deductions for black hole expenditure.

Last updated: 
Friday, 29 June 2018