A report is out next week from the Government's tax working group, and virtually all options are on the table.
Terry Baucher, an independent tax consultant, told Larry Williams they should be considering everything and looking at the structure of the system.
Sir Michael Cullen, who is chairing the group, said that New Zealand has a narrow range of taxes.
Baucher says that many other jurisdictions have a wider range of taxes.
"We've basically stuck with income tax, GST and indirect taxations such as excise duties and the like."
He says that a land tax would bring in a number of people who are not currently taxed, such as foreign land owners.
LISTEN TO TERRY BAUCHER TALK WITH LARRY WILLIAMS