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Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

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dc.contributor.author Alinaghi, Nazila
dc.contributor.author Creedy, John
dc.contributor.author Gemmell, Norman
dc.date.accessioned 2020-11-18T20:36:28Z
dc.date.accessioned 2022-07-12T02:54:12Z
dc.date.available 2020-11-18T20:36:28Z
dc.date.available 2022-07-12T02:54:12Z
dc.date.copyright 2020
dc.date.issued 2020
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/21094
dc.description.abstract Recent papers hypothesise that estimates of the elasticity of taxable income (ETI) for individuals may be biased where those individuals are taxed separately but are part of a couple family. This paper investigates that issue by applying the 'bunching at tax kinks' approach to estimate separate ETIs for partnered and single individuals. It shows that there are opportunities for, and constraints on, bunching specific to partnered individuals. Using administrative taxable income data for the New Zealand taxpayer population over the period, 2000 to 2017, individual taxpayers are matched to their partners using population census data. Results provide strong support for the hypotheses that ETIs are larger for individuals in couples than for single individuals, and for couples where both partners are located in the same income tax bracket. Self-employed individuals in couple families reveal especially large ETIs. 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 ; 02/2020 en_NZ
dc.subject Elasticity of taxable income en_NZ
dc.subject Bunching estimates en_NZ
dc.subject Couples en_NZ
dc.subject New Zealand en_NZ
dc.title Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand 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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