Issue date: 
Monday, 6 August 2018
Version note: 

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

Other papers from this meeting: Meeting 8: 4 May 2018.

Other papers on this theme: Environment.

This paper introduces frameworks for taxing negative externalities and taxing resource rents. It also considers the use of tax concessions and hypothecation for environmental reasons.

13 August 2018: Correction notice – The original uploaded version of this paper stated that the OECD estimated environmental taxes to make up 5.2 percent of New Zealand’s total tax revenue in 2013 (page 32). The paper has been updated to show the correct figure, which is 4.2 percent.

Last updated: 
Monday, 6 August 2018