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Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013

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dc.contributor.author Nolan, Matt
dc.date.accessioned 2018-09-05T03:29:16Z
dc.date.accessioned 2022-07-11T23:03:00Z
dc.date.available 2018-09-05T03:29:16Z
dc.date.available 2022-07-11T23:03:00Z
dc.date.copyright 2018
dc.date.issued 2018
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/20838
dc.description.abstract Between 1988 and 2013 New Zealand’s tax and welfare systems have experienced a significant period of change, with real benefit payments and tax rates both declining. When evaluating the perceived fairness of these reforms the focus has predominantly fallen on how average economic activity and income inequality changed. However, such evaluation is partial at best. In this paper I intend to extend the evaluation of tax-transfer policy change during this period by reframing the adjustment in the distribution of income (as proxied by the Gini coefficient) due to policy into “horizontal equity”, “vertical equity”, and “reranking” effects. This decomposition is achieved by applying the observed tax-transfers systems to two sets of pooled years of HES data (1988-1991 and 2011-2013), and then constructing appropriate concentration coefficients to analyse how the tax system transformed pre-tax and transfer family income into disposable family income. Such a decomposition allows us to discuss how the observed changes could be consistent with a change in perceptions of what is fair (eg the importance of treating equals the same vs the importance of redistributing income). en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 1/2018 en_NZ
dc.subject New Zealand en_NZ
dc.subject Taxation en_NZ
dc.subject Welfare system en_NZ
dc.title Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013 en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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