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This work evaluates the effectiveness and contributions of nearly 100 years of tax review committees and working groups (including the most recent Tax Working Group 2019). Drawing on the lessons from the past reviews and principles of best practice from overseas experience Sawyer proposes a permanent, or at least a semi-permanent, review body - the New Zealand Taxation Review Commission (NZTRC). Established as a Crown entity, its mission would involve establishing ‘principles of taxation’ and studying, examining and if necessary recommending changes to New Zealand’s tax system. Of the book Professor of Law Shelley Griffiths (University of Otago) in her foreword concludes:

This book makes a valuable contribution to public policy in New Zealand.  It is not just for ‘tax nerds’ (although there is plenty in it for them), but for all interested in New Zealand’s economic and social wellbeing and those concerned about robust policy development. His proposal warrants serious consideration. 

The book retails at NZD$70 (plus NZD15 post and packaging for overseas sales). For orders and any enquiries please contact the Centre Director at andrew.maples@canterbury.ac.nz.