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Inland Revenue

Tax Policy

PUBLISHED 20 March 2013

Savings and investment report released

This report sets out the findings of the Taxation of Savings and Investment Review, which forms part of the Government’s 2012-13 tax policy work programme. The Review examined the impacts of a number of different tax changes – including tax reforms recommended by recent international tax reviews – in order to consider whether such reforms could lead to a material improvement in economic performance, and to inform the direction of medium-term tax reform priorities.

The report concluded that no further work should take place in the medium term on major changes to our current BBLR (broad-base, low-rate) tax settings. Future work should concentrate on changes within the current BBLR framework. For more information, see the report.