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Income Tax and Transfer Policy Changes in New Zealand: 1988-2013

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dc.contributor.author Nolan, Matt
dc.date.accessioned 2018-09-06T02:30:47Z
dc.date.accessioned 2022-07-11T23:03:15Z
dc.date.available 2018-09-06T02:30:47Z
dc.date.available 2022-07-11T23:03:15Z
dc.date.copyright 2018
dc.date.issued 2018
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/20839
dc.description.abstract The goal of this paper is deliver an outline of the primary income tax and transfer policy settings in New Zealand between 1988 and 2013. The 1988-2013 period saw significant change in the tax and benefit systems, as the dual principles of a broad-base low rate tax system and increased targeting and work testing of benefits were implemented. By outlining the ways the tax and transfer structure changed in terms of thresholds, rates, and eligibility criteria this paper allows for structural modelling of tax and transfer payments. Furthermore, it provides a resource that lists policy changes with reference to the initial legislation which can be used to inform discussion of the tax-transfer changes of this period. 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 ; 2/2018 en_NZ
dc.subject Income tax en_NZ
dc.subject New Zealand en_NZ
dc.subject Transfer policy en_NZ
dc.subject Benefits en_NZ
dc.title Income Tax and Transfer Policy Changes in New Zealand: 1988-2013 en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140219 Welfare Economics en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380119 Welfare economics en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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