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Inland Revenue

Tax Policy

Published 24 February 2022

Tax, foreign investment and productivity - draft long-term insights briefing

Inland Revenue's draft long-term insights briefing on tax, foreign investment and productivity. It 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.

Technical appendices provide further analytical detail on the formal models being used, as well as details on the implications of the formal modelling.