Preparing the Tax System for the Future: Discussion Paper for Session 4 of the Tax Working Group

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.

_{The advice represents the preliminary advice of the Secretariat to assist the Group in its initial consideration of the relevant topics.  The advice does not represent the views of the Group or the Government.  The Secretariat is refining the views contained in these documents following consideration of public submissions and discussion with the Group.  The Secretariat would welcome any feedback on the documents at: secretariat@taxworkinggroup.govt.nz}