• Masako Tanaka Project Research Associate, Graduate School of Arts and Sciences, The University of Tokyo

• Kenneth Mori McElwain Professor, Institute of Social Science, The University of Tokyo

Tax reform is rare because it is hard. To cope with tax protest movement, government officials tend to establish tax commission, consisting of experts, academics, and business people. In this presentation, she compares Japan and NZ to examine how experts play a role in tax reform. Experts of both countries review the problem of current taxation system and make proposals or recommendations to the Minister. Some proposals are accepted, but others are not. Focusing on the institutionalization of economic knowledge within the state, she explores what determine the difference.