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Spending through the Tax System: Tax Expenditures TPP 09/01

Publication Details

  • Spending through the Tax System: Tax Expenditures
  • Published: 12 Aug 2009
  • Status: Current
  • Author: Fookes, Craig
  • Copyright: © Crown Copyright
    • Hard copy: Available on website only (HTML and PDF formats).

    Spending through the Tax System: Tax Expenditures

    New Zealand Policy Perspectives Paper 09/01

    Published 12 August 2009

    Author: Craig Fookes

    Table of Contents

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    Transparency and accountability

    What are tax expenditures?

    Tax expenditure analysis

    Implementation challenges

    Debate and criticism

    New Zealand objectives

    A New Zealand approach

    Definition and criteria

    Invitation for comment

    Annex One: possible tax expenditures


    tpp09-01.pdf (266 KB) pp. 26


    The author would like to thank Nick King and Peter O'Connor for their input and assistance with researching this paper. For helpful comments and suggestions I would also like to thank Rienk Asscher, Paul Rodway, David Snell, and Colin Brown. 


    The views, opinions, findings, and conclusions or recommendations expressed in this Policy Perspectives Paper are strictly those of the author. They do not necessarily reflect the views of the New Zealand Treasury.  The Treasury takes no responsibility for any errors or omissions in, or for the correctness of, the information contained in these Policy Perspectives Papers. The paper is presented not as policy, but to inform and stimulate wider debate.


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