Rural Income Tax Reform: The New Zealand Experience 1985-1994
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This paper outlines the New Zealand experience in reforming primary sector income tax regimes in 1987 and the subsequent review in the 1991-93 period. The reforms were undertaken to remove tax concessions to primary producers, and to thereby improve tax neutrality with other sectors. This was achieved, but not without considerable opposition and resistance from the industry. The reforms, the processes of development and implementation together with the industry reaction are discussed with a minimum of technical detail.