Statement:
In New Zealand, the tax system is simpler than in Luxembourg

In the Tax Competitiveness Index rating New Zealand holds position #3 ²⁰²¹ out of 37 and Luxembourg is #6 out of 37 ²⁰²¹.
Position of New Zealand is better than position of Luxembourg.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Luxembourg	'Overall Score' value is	76.5
   New Zealand	'Overall Score' value is	81.3