We've risen in the rankings when it comes to ease of paying tax.
New Zealand is up one place to 22 in the annual PwC World Bank index of the simplicity, fairness and affordability of business tax.
PwC's Geof Nightingale says our tax burden is spread out.
He says tax needs to be fair, and needs to be collected in the least painful way possible.
He says our tax rates are relatively low, and they're spread across a relatively wide base.
Geof Nightingale says the Government's proposed shake-up of the tax system could push us even further up the chart.
He says that could see New Zealand attracting more trade and more foreign investment.
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