QUESTION ONE: TAX POLICY (GST) The Tax Working Group outlined the following seven criteria for assessing tax policy in their 2019 report: Equity and Fairness, Efficiency, Certainty and Predictability, Compliance and Administration, Revenue Integrity, Fiscal Adequacy, and Coherence. Required: Use the criteria of: (1) Equity and fairness AND (2) Efficiency AND (3) Fiscal Adequacy AND (4) Revenue Integrity AND (5) ONE other (of your choosing) as a framework to analyse New Zealand's GST system. [TOTAL OF 30 MARKS QUESTION ONE: TAX POLICY (GST) The Tax Working Group outlined the following seven criteria for assessing tax policy in their 2019 report: Equity and Fairness, Efficiency, Certainty and Predictability, Compliance and Administration, Revenue Integrity, Fiscal Adequacy, and Coherence. Required: Use the criteria of: (1) Equity and fairness AND (2) Efficiency AND (3) Fiscal Adequacy AND (4) Revenue Integrity AND (5) ONE other (of your choosing) as a framework to analyse New Zealand's GST system. [TOTAL OF 30 MARKS