The Tax Working Group may consider alternative taxes to shake up the system, without increasing the overall amount of tax paid.
The government has set up the group chaired by former Finance Minister Sir Michael Cullen.
He told Mike Hosking New Zealand has a narrow range of taxes compared to other countries.
"There is increasing questions about whether we should make greater use of taxes designed to alter behaviour and obviously environmental taxes, there's been a bit of talk about a sugar tax, whether that would help obesity."
He says while there some exclusions including income tax and GST, it's a comprehensive look at where we can improve.
"Basically what we have go to think about is how do we have a tax system which is both fairer and capable of flexing one way or another, according to democratic choices of what size of government people want to have."
The Tax Working Group will start taking submissions from the end of next month before reporting back to government.
LISTEN ABOVE AS SIR MICHAEL CULLEN SPEAKS WITH MIKE HOSKING