Tax policy brief to incoming government released

Two volumes of briefing papers that supplement Inland Revenue's brief to the incoming Government are now available. Volume 1: Tax Policy, deals with the policy process, tax design issues, and the tax policy work programme, and presents an overview of the New Zealand tax system. Volume 2: Report On Research Commissioned By Inland Revenue, sets out our response to research on the economic effects of taxation that appeared in 38 working papers circulated for public comment in 1997 and 1998.