This study has been carried out as part of the government's continuing review of the economy, in particular the levels of assistance provided to various sectors, and examines the levels of assistance given to the tourism sector in New Zealand. The measurement of the effective rates of assistance (as distinct from effective rate of protection) is a relatively new concept but has recently become accepted as a comparative analysis tool. It allows different forms of assistance to be aggregated and for a comparison of the assistance to different sectors of the economy.