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Designing Direct Tax Reforms: Alternative Approaches

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dc.contributor.author Alinaghi, Nazila
dc.contributor.author Creedy, John
dc.contributor.author Gemmell, Norman
dc.date.accessioned 2020-11-05T00:07:18Z
dc.date.accessioned 2022-07-12T02:54:06Z
dc.date.available 2020-11-05T00:07:18Z
dc.date.available 2022-07-12T02:54:06Z
dc.date.copyright 2020
dc.date.issued 2020
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/21093
dc.description.abstract How high should the top personal income tax rate be? Is there an `optimal' structure of tax rates and thresholds? Despite numerous value judgements being required to answer such questions, this paper suggests that 'rational policy analysis' principles can nevertheless be applied to support policy advice on these and other direct tax design questions. It is argued that the economic models thought suitable as the basis for tax analysis vary according to the precise ways in which the policy question is formulated; the underlying behavioural responses to taxation expected across the taxpaying population; the precise definitions of key variables such as income inequality; and the specification of policy objectives such as redistribution, revenue-raising or tax efficiency. 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 ; 01/2020 en_NZ
dc.subject Tax policy en_NZ
dc.subject Tax reform en_NZ
dc.subject Tax rates en_NZ
dc.title Designing Direct Tax Reforms: Alternative Approaches 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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