What evidence, if any, does she have to support her claim that "There are more jobs in this country than would have been the case without the introduction of the Investment Boost policy"?

Answer

The Inland Revenue regulatory impact statement, published in April 2025, states that Investment Boost is expected to increase Gross Domestic Product, or the amount of production in the economy. This, in turn, is expected to lead to an increase in wages and employment (https://www.taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2025/ris-investment-boost.pdf). This analysis was based on international evidence and Inland Revenue’s economic model. Since that time, Inland Revenue has undertaken a survey of firms which showed that around half of plausibly affected firms have changed their forward investment plans due to Investment Boost.