Miscellaneous 2022

Tax policy without consultation: is New Zealand on a "slippery slope"?

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2022


This paper analyses recent developments in New Zealand's tax policy development framework. Specififically, it contributes to the literature in several ways. First, it adds to the exploration of the tax policy process in New Zealand via the generic tax policy process (GTPP), especially the instances where the GTPP is not being utilised as originally intended. The paper also seeks to analyse this development in the context of the slippery slope framework (SSF), through extending the model to embrace the power and trust balance between the government and taxpayers/practitioners in the context of tax policy development. These developments should give rise to concern, beyond New Zealand, such as in Australia, that a previously well-regarded process is in a precarious state. With the ongoing status of the GTPP in doubt at the time of writing, the conclusions drawn remain tentative.

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Miscellaneous 2022

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