Fair enough? How should New Zealanders be taxed?

This Tax HiveMind is intended to complement and feed into the review being run by the Government-appointed Tax Working Group (TWG), which is looking at the fairness, balance and structure of the tax system with a 10-year time horizon. The TWG has invited the public to send in written submissions, which close on 30 April.

We at Scoop and PEP believe that an issue as important as the fairness of the tax regime should be open for discussion, debate and dialogue. Unfortunately, a written submission process just doesn’t encourage the kind of public exchange we think is necessary in a well-functioning democracy.

Whether you intend to make a written submission or not, taking part in this HiveMind gives you another way to explore tax issues and influence the work of the TWG. We intend to submit the results of this HiveMind to the TWG as a submission. Consequently, this HiveMind will end at 9am on 30 April.

Scoop’s HiveMind is powered by Pol.is, a new type of survey technology that allows you to consider statements about an issue; add your own statements for others to vote on; and to see how your opinions compare with those of other participants. At a time when opinion can seem polarised, Pol.is can also identify areas of common ground.

You might think that tax rates should be kept low so that hard work is fairly rewarded or that the current tax system, which raises most of its revenue from individual income tax, from the goods and services tax (GST) and from company income tax, unfairly affects low and middle income earners who are less able to afford these taxes than high income earners. We hope you will take this opportunity to explore ideas of fairness with others.

Your concern might be about the state of NZ’s public services and infrastructure, and our ability fund and maintain - let alone improve - them when we have an aging population, changing weather patterns, natural disasters, disruptive technologies - and that’s to name just a few of the challenges. If so, how might the tax system need to change, if at all?

You might also want to explore whether a more comprehensive approach to taxing capital gains or more taxes aimed at changing behaviours (e.g. a sugar tax) should be considered.

While the TWG’s Terms of Reference mean that it will not be considering a number of issues, including how abatements makes it difficult for welfare recipients and low-income earners to avoid poverty and debt - you are welcome to raise this issue and any other tax issue as part of this HiveMind.

Original Polis poll: https://pol.is/5sw7wa5dep

Soop article: https://www.scoop.co.nz/stories/HL1804/S00054/fair-enough-how-should-new-zealanders-be-taxed.htm

Summary of the Comment Section

This section highlights various methods for selecting a small set of comments that best capture the broader conversation (see the comment section below).

Each method focuses on a different perspective, emphasizing principles such as popularity, representation, or diversity. This leads to different voices being represented. Explore the section below to get a sense of the impact these approaches have.

Change Selection Methods

Popularity-Based Selection

Selection Method ?
Proportional Trichotomous Voting by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Proportional Trichotomous Voting by Talmon and Page, 2021
Proportional Trichotomous Voting by Hervouin, 2025
Sequential Phragmèn for trichotomous profiles
Taxed Sequential Phragmèn for trichotomous profiles
Taxed Method of Equal Shares by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Maximum Satisfaction for trichotomous profiles
Chamberlin-Courant for trichotomous profiles
Popularity ?
max. achievable is:
Inclusion ?
max. achievable is:

Representation-Based Selection

Selection Method ?
Proportional Trichotomous Voting by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Proportional Trichotomous Voting by Talmon and Page, 2021
Proportional Trichotomous Voting by Hervouin, 2025
Sequential Phragmèn for trichotomous profiles
Taxed Sequential Phragmèn for trichotomous profiles
Taxed Method of Equal Shares by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Maximum Satisfaction for trichotomous profiles
Chamberlin-Courant for trichotomous profiles
Popularity ?
max. achievable is:
Inclusion ?
max. achievable is:

Inclusion-Based Selection

Selection Method ?
Proportional Trichotomous Voting by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Proportional Trichotomous Voting by Talmon and Page, 2021
Proportional Trichotomous Voting by Hervouin, 2025
Sequential Phragmèn for trichotomous profiles
Taxed Sequential Phragmèn for trichotomous profiles
Taxed Method of Equal Shares by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025
Maximum Satisfaction for trichotomous profiles
Chamberlin-Courant for trichotomous profiles
Popularity ?
max. achievable is:
Inclusion ?
max. achievable is:

Highlight Differences

See All 148 Comments

Explanations

Analysis

Popularity measures how popular is a set of comments for the participants. It is equal to the total amount of positive votes (a.k.a. thumbs-up, or approvals) received by the comments in the selection.

Inclusion measures the percentage of participants included in the selection. That is, the percentage of participants who expressed a positive opinion (a.k.a. thumb-up, or approval) about at least one of the selected comments.

For instance, an inclusion of 60% means that 60% of the participants feel positively about at least one comment of the selection.

Selection Methods

A selection method is a procedure that selects a given number of comments based on the votes submitted by the users.

The desired number of comments to select is always given up-front.

Proportional Trichotomous Voting by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025: A trichotomous extension of the PAV rule in which both approved and selected alternatives, as well as disapproved and not selected alternatives, contribute positively to the score.

Proportional Trichotomous Voting by Talmon and Page, 2021: Maximizes the difference between (1) the PAV score based on approved and selected alternatives, and (2) the PAV score based on disapproved but selected alternatives.

Proportional Trichotomous Voting by Hervouin, 2025: Maximizes the sum of (1) the PAV score for approved and selected alternatives, and (2) the PAV score for maximum number of comments to select minus the number of disapproved but selected alternatives.

Sequential Phragmèn for trichotomous profiles: Sequential Phragmén adapted for trichotomous ballots.

Taxed Sequential Phragmèn for trichotomous profiles: Runs Phragmén’s sequential rule on a participatory budgeting instance where each project's cost equals a tax for selecting it. The cost of a project is equal to its approval score divided by its support (the number of approvals minus the number of disapprovals).

Taxed Method of Equal Shares by Kraiczy, Papasotiropoulos, Pierczyński & Skowron, 2025: Applies the Method of Equal Shares (MES) to a participatory budgeting instance where each project's cost equals a tax for selecting it. The cost of a project is equal to its approval score divided by its support (the number of approvals minus the number of disapprovals).

Maximum Satisfaction for trichotomous profiles: Selects the comments so to maximise the total satisfaction of voters. Each voter's satisfaction equals the number of approved and selected alternatives minus the number of disapproved but selected alternatives.

Chamberlin-Courant for trichotomous profiles: Selects the comments so to maximise the number of voters with positive satisfaction.