Enhancing well-being and broadening the scope of consultation in tax policy design: A cast study of Wales

One of the recognised hallmarks of best practice tax policy development is public consultation with those affected by, and those that facilitate compliance with, the tax. Wales, to varying degrees, incorporates consultation into its tax policymaking processes. Wales also develops and incorporates measures of well-being into tax policymaking engagement. However, in this conceptual paper, we review tax policymaking processes in Wales , emphasising the role of public consultation and engagement. We argue that the rest of the United Kingdom would do well to look to Wales, which has shown enthusiasm to consult widely as it broadens its fiscal independence, for guidance in increasing the scope of engagement in consultation. This paper not only offers practical recommendations to both nations, and worldwide, but offers a conceptual contribution by demonstrating how tax policy can integrate well-being initiatives.