Abstract
This Briefing reports on our survey of the political parties’ tax policies. It finds that potentially large income tax reductions for low-income citizens of Aotearoa NZ are being proposed by two parties (Te Pāti Māori and the Greens); as well as compensating forms of wealth taxes.
Although all parties have policies that may make the tax/welfare system fairer for those on low incomes in certain aspects, only the Greens and Te Pāti Māori would make substantive changes towards increasing the fairness of the tax system by ensuring that wealthier citizen
contribute appropriately to the collective good. While all parties support an element of polluter pays for addressing climate change (eg, the Emissions Trading Scheme), there was mixed support for reform around this scheme and very little consideration of other polluter pays taxes
to protect health and the environment.