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.

As KiwiSaver's fifth birthday approaches, Tamsyn Parker checks what it has achieved, the arguments it sparks, and the changes still to come.

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.