From time to time advocates of forcing people to pay more taxes say that they would be happy to pay more themselves. Well, why would the state not give those who want to pay more the opportunity to do so? There is no provision in New Zealand’s tax law for people to voluntarily pay more tax than that required. The issue is currently a live one in the United States given Warren Buffett’s recent declaration. The promoters of this proposal reckon that it could clear both Congressional Houses. If it does, there will be considerable interest in the level of voluntary payments of tax.