ResearchArchive–Te Puna Rangahau: Recent submissions

  • The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of ...
  • Partners in Pathways to Success: Subject Librarian Support to the University Learning, Teaching and Research at Victoria University of Wellington 
    Biradavolu, Rohini; Cargill, Justin (Te Herenga Waka—Victoria University of Wellington, 2012)
    Research and ‘learning and teaching’ form two of the eight key goals of Victoria University of Wellington, New Zealand. To align the Library services with the University’s core values and future directions, a Library ...
  • Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand 
    Fabling, Richard; Gemmell, Norman; Kneller, Richard; Sanderson, Lynda (Te Herenga Waka—Victoria University of Wellington, 2013)
    Effective marginal tax rates can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, ...
  • Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique 
    Gemmell, Norman; Hasseldine, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    The work of Feldstein (1995, 1999) has stimulated substantial conceptual and empirical advances in economists’ approaches to analysing taxpayers’ behavioural responses to changes in tax rates. Meanwhile, a largely independent ...
  • The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand 
    Aziz, Omar; Gemmell, Norman; Laws, Athene (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper examines the age and gender dimensions of income distribution and fiscal incidence in New Zealand using Household Expenditure Survey (HES) data for 2010 and a non-behavioural micro-simulation model. Since many ...
  • Alternative Distributions for Inequality and Poverty Comparisons 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper provides an introductory review of the alternative possible income distributions which can be used when making cross-sectional evaluations of the effects of taxes and transfers using a household economic survey. ...
  • Mixed Material: Investigating the Management of Archives in New Zealand Museums 
    Jehly, Catherine (Te Herenga Waka—Victoria University of Wellington, 2013)
    Research problem: With a third of New Zealand archives collections held in museums, this study is concerned with the way in which archives are managed in a museum setting, particularly with regard to the convergence of ...
  • An Analysis of Benefit Flows in New Zealand using a Social Accounting Framework 
    Aziz, Omar; Carroll, Nick; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper presents a social accounting model to examine the entrants, exits and transitions of individuals among a wide range of benefit categories in New Zealand. Transition rates and flows are estimated separately for ...
  • Tax Policy with Uncertain Future Costs: Some Simple Models 
    Ball, Christopher; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper considers the extent to which the standard argument, that the disproportionate excess burden of taxation suggests the use of tax-smoothing in the face of future cost increases, is modified by uncertainty regarding ...
  • Social Expenditure in New Zealand: Stochastic Projections 
    Creedy, John; Makale, Kathleen (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper presents stochastic projections for 13 categories of social spending in New Zealand over the period 2011-2061. These projections are based on detailed demographic estimates covering fertility, migration and ...
  • Population Ageing and the Growth of Income and Consumption Tax Revenue 
    Ball, Christopher; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper investigates the implications of population ageing and changes in labour force participation rates for projections of revenue obtained from personal income taxation and a consumption tax (in the form of a ...
  • Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand? 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2013)
    This paper examines the extent to which projected aggregate tax revenue changes, association with population ageing over the next 50 years, can be expected to finance expected increases in social welfare expenditures. ...
  • Regional Effects of Natural Disasters in China 
    Vu, Tam Bang; Noy, Ilan (Te Herenga Waka—Victoria University of Wellington, 2013)
    We examine the effects of natural disasters on income and investment in China. Using detailed macroeconomic province-level data and their history of disaster exposure over the past two decades, and after accounting for ...
  • A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold 
    Steel, William; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, Bronwyn (Te Herenga Waka—Victoria University of Wellington, 2013)
    Imports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We ...
  • Competition and Regulation Policy in Antipodean Government-Funded UltraFast Fibre Broadband Markets 
    Howell, Bronwyn (Te Herenga Waka—Victoria University of Wellington, 2012)
    Both the Australian and New Zealand governments have committed to spend substantial sums in order to bring forward the nationwide deployment of ultra-fast fibre-to-the-home (FTTH) broadband networks. With deployment ...
  • Public and private saving and the long shadow of macroeconomic shocks 
    Aizenman, Joshua; Noy, Ilan (Te Herenga Waka—Victoria University of Wellington, 2013)
    The global crisis of 2008-9 and the ongoing Euro crisis raise many questions regarding the long-term response to crises. We know that households that lost access to credit, for example, were forced to adjust and increase ...
  • The Growth Effects of Tax Rates in the OECD 
    Gemmell, Norman; Kneller, Richard; Sanz, Ismael (Te Herenga Waka—Victoria University of Wellington, 2013)
    The literature testing for aggregate impacts of taxes on long-run growth rates in the OECD has generally used tax rate measures constructed from macroeconomic aggregates such as tax revenues. These have a number of advantages ...
  • Corporate Taxation and Productivity Catch-Up: Evidence from European firms 
    Gemmell, Norman; Kneller, Richard; McGowan, Danny; Sanz, Ismael; Sanz-Sanz, José F. (Te Herenga Waka—Victoria University of Wellington, 2013)
    Firms that lie far behind the technological frontier have the most to gain from imitating the technology or management practices of others. That some firms converge relatively slowly to the productivity frontier suggests ...
  • How Do Business People Rank Requirements Representations for Information Systems? 
    Kenny, Des (Te Herenga Waka—Victoria University of Wellington, 2013)
    The research question that summarises the primary research goals is: How do business people rank their intentions to use different requirements representations for information systems? An additional goal of the research ...
  • Business strategy and earnings quality 
    Houqe, Muhammad Nurul; Kerr, Ryan; Monem, Reza (Te Herenga Waka—Victoria University of Wellington, 2013)
    Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S. listed firms, we predict and find that ...

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