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Inland Revenue

Tax Policy

Published 31 August 2022

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

Inland Revenue’s long-term insights briefing 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 implications for productivity and economic performance. It also considers the pros and cons of a set of policy reform options that could affect costs of capital.

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