Abstract

In his paper Adrian analyses recent developments in New Zealand’s tax policy development framework. Specifically, he contributes to the literature in several ways. First, he adds to the exploration of the tax policy process in New Zealand via the generic tax policy process (GTPP), especially the instances where the GTPP is not being utilised as originally intended. He also seeks to analyse this development in the context of the slippery slope framework (SSF), through extending the model to embrace the power and trust balance as between the government and taxpayers/practitioners in the context of tax policy development. With the ongoing status of the GTPP in doubt at the time of writing the conclusions drawn remain tentative.