Proving the wealthiest New Zealanders pay low tax rates is a good start – now comes the hard part
- Written by Craig Elliffe, Professor of Law, University of Auckland

If nothing else, the just released Inland Revenue study of the tax rates paid by the wealthiest New Zealanders should put to rest the notion we have a progressive tax system. We don’t.
A progressive system is one where higher earners pay more as their income grows. The report, commissioned by Minister of Revenue and...