The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement

Abstract

To improve the quality of recommendations arising from regular reviews of the tax system, a permanent oversight body that is ‘independent’ of the Government is developed. Drawing from earlier work, as well as considering existing structures that could be modified, this book provides the basis for improving the effectiveness and efficiency of tax reform advice in New Zealand. Its major contribution, other than the historical review, is to reflect on experience, and consequently, propose a new form of independent tax oversight body, established as a Crown entity, to be known as the New Zealand Taxation Review Commission (NZTRC).