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Source: Inland Revenue Department –

Inland Revenue’s long-term insights briefing examines how New Zealand’s tax settings are likely to affect costs of capital (or hurdle rates of return) for investment into New Zealand and the implications for productivity and economic performance. It also considers the pros and cons of a set of policy reform options that could affect costs of capital.

Technical appendices provide further analytical details on the formal models being used, as well as details on the implications of the formal modelling.