“As a small country, we have to do all we can to remain competitive in a global business environment.
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The government has remained focused on taking steps to reduce compliance costs, make our regulations smarter, and to build a fair and simple tax system.
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The World Bank has singled out New Zealand as among a very small number of countries whose business tax systems may be ‘successfully emulated’ by others."

The full text is here: http://www.beehive.govt.nz/release/new+zealand+one+world%E2%80%99s+simplest+tax+systems