Reflections on 'A Tax System for New Zealand's Future'

Abstract

'A Tax System for New Zealand's Future', the Report of the Tax Working Group, is reviewed. The Report is judged a model of rational policy analysis, explaining the need for reform, the basic principles used to consider alternative policies, and the advantages and disadvantages of a range of reform proposals. A number of aspects concerning the evaluation of tax structures are considered, and some arguments which not stated explicitly in the Report are clarified.