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New Zealand's tax system is regarded as being one of the simplest and most efficient designs amongst OECD nations.
Required:
Problem (a) The design of New Zealand's tax system can be described as "broad-based, low rate" (BBLR). In your own words, explain what BBLR means in the context of a tax system.
Problem (b) New Zealand's tax system comprises different kinds of taxes, including some that are "progressive" and others that are "regressive". In your own words, explain the difference between "progressive" and "regressive" taxes and provide one example of each from the New Zealand tax system.
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