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Inland Revenue

Tax Policy

PUBLISHED 24 February 2022

Consultation on draft Long-term Insights Briefing

The Public Service Act 2020 requires public service agencies to publish a Long-term Insights Briefing at least once every three years. These aim to provide information on medium- and long-term trends, risks and opportunities and provide impartial analysis on possible policy responses.

Inland Revenue is seeking feedback on its draft long-term insights briefing, Tax, foreign investment and productivity - draft long-term insights briefing. The briefing, released today, examines how New Zealand’s tax settings are likely to affect costs of capital (or hurdle rates of return) for investment into New Zealand and the consequent implications for inbound investment, productivity and economic performance.

The analysis in the draft briefing is supported by a set of technical appendices, also released today, that provide further analytical detail on the formal models being used, as well as details on the implications of the formal modelling.

Consultation on the draft briefing closes on 14 April 2022.