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Inland Revenue

Tax Policy

PUBLISHED 25 November 2009

Tax Working Group: session 5 papers

Papers prepared for the consideration at the fifth session of the Tax Working Group, held on 9 November, were released today. They include "The Distortionary Costs of Taxation" and "The Elasticity of Taxable Income", both by Prof John Creedy of the University of Melbourne, and "The Tax System and Housing Demand in New Zealand" by the Reserve Bank. The papers are available at