The Contributions of Tax Committees: A New Zealand Perspective
Tax committees are integral to a number of jurisdictions in terms of undertaking an extensive review of the tax system, undertaking consultation with the private sector over proposed tax policychanges, and more generally, having an influence on the tax policy framework as a jurisdiction reviews the appropriateness of its tax system. This paper takes an exploratory case study approach reviewing the role of tax committees in New Zealand (NZ) over the ninety five years from the early 1920s to early 2018. The analysis reveals two major types of tax committees: those set up to review the tax system as a whole (a minority by number), and those established principally to be the interface between policy proposals and their implementation through receiving submissions and making recommendations. With the advent of the generic tax policy process (GTPP) in 1994, these tax committees have formed an integral part of the policy development process that feeds into the legislative phase. The impact of most of these tax committees is identifiable in terms of subsequent policy and legislative reform.