Government departments which have spent millions in laying off staff are responsible for nearly $1 billion in consultants' fees and $114.1 million in redundancies.

NZ's highest earners have paid less tax overall since 2001 tax changes that raised the top personal income tax rate.

BAT's excise tax last year was worth as much as the government reaped from all 16 state-owned enterprises.

IRD's clampdown on tax avoidance and loopholes will bridge the gap left by the planned sell-down of the SOE energy companies, says Peter Dunne.