Business people on Niue say the island needs a new approach to taxation if it wants to boost the flagging economy.
The Niue Business Roundtable group says it is suggesting to candidates in next week's election that the abolition of income tax would attract businesses and people to the island.
This comes amid efforts by the Niue Government to bring in a consumption tax and to improve the collection of income tax.
Spokeperson Mark Cross says Niue needs to have a more favourable tax environment than New Zealand.
"When we say no tax, we are talking about no income tax, but that would obviously have to be compensated in other ways, but it is just the principle of the non-income tax that we think will excite a lot of interest in investment in Niue and stop the migration."