 It also suggested that an additional penalty for underpayments may be required to ensure the right incentives were in place to encourage compliance from taxpayers if the underpayment rate was reduced.In 2001, IRD publicly raised the possibility of having a system that allowed provisional taxpayers to pool their payments through a commercial intermediary so the interest charged on underpayments and paid on overpayments would be closer to normal commercial interest rates, avoiding the current wide differential.Ian Kuperus, an accountant and former IRD employee, is credited with coming up with the idea of tax pooling.