The Treaty and the Tax Working Group: Tikanga or Tokenistic Gestures?

Abstract

This paper engages with the Māori perspectives in the Tax Working Group Future of Tax report. It is argued that a Māori worldview can contribute to a more equitable and sustainable tax system, and that engaging with Māori people and worldviews beyond tokenistic and obligatory gestures has the potential to alter/disrupt prevailing systems of public policy in subtle yet commanding ways. Two frameworks informed by Māori knowledge within the report are introduced and evaluated for their ability to inform and enhance policy development. One aspect of these frameworks is explored in detail and it is argued that while this can provide a profound shift in thinking, rights must be acknowledged and addressed to avoid tokenism. We conclude that achievement of genuine government–Māori partnership in policy development requires clear strategies that communicate to the public why Māori engagement in developing tax policy is not only an obligation on the government of New Zealand under the Treaty of Waitangi, but will result in positive outcomes for all New Zealanders.