Enhancing wellbeing in New Zealand and Wales through broadening the scope of consultation in tax policy design

Sara Closs-Davies, Adrian Sawyer

Research output: Contribution to journalArticlepeer-review

Abstract

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. New Zealand and Wales, to varying degrees, incorporate consultation into their tax policymaking processes. Both jurisdictions also develop and incorporate measures of well-being into tax policymaking engagement However, in this conceptual paper, we review tax policymaking processes in these two jurisdictions, emphasising the role of public consultation and engagement. New Zealand with its extensive experience of fiscal independence compared to Wales has been held up to be a model of best practice with its generic tax policy process (GTPP). However, recent erosion in implementing the GTPP and narrow scope of engagement cause serious concern. The authors argue that New Zealand 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.
Original languageEnglish
JournalBritish Tax Review
Publication statusSubmitted - 5 Dec 2023

Fingerprint

Dive into the research topics of 'Enhancing wellbeing in New Zealand and Wales through broadening the scope of consultation in tax policy design'. Together they form a unique fingerprint.

Cite this