New Zealand Property Investors' Federation

The NZPIF is the umbrella body for 20 local Property Investors' Associations throughout New Zealand.

(027) 357 9243

www@nzpif.org.nz

Tax Working Group – Future of Tax Submissions Background Paper – Marginal Effective Tax Rates

Bevan Wallace, Executive Director, wrote as follows.

Pursuant to your instruction to review the analysis of Marginal Effective Tax Rates ("METRs") on Savings presented in Figure 21 of the Future of Tax Submissions Background Paper ("TWG Paper") we present our observations based on our analysis of the framework, methodology and calculations, whilst we also offer various assessments of the METRs based on a more rigorous analytical framework. Full paper by Morgan Wallace can be found here