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Economic Lessons for Tax Policy Advisers

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dc.contributor.author Gemmell, Norman
dc.date.accessioned 2021-06-08T02:16:58Z
dc.date.accessioned 2022-07-12T02:55:39Z
dc.date.available 2021-06-08T02:16:58Z
dc.date.available 2022-07-12T02:55:39Z
dc.date.copyright 2021
dc.date.issued 2021
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/21109
dc.description.abstract This paper aims to provide tax policy advisers with some lessons from the general economics and public economics literatures relevant for the design of ‘good tax policy’ in relatively developed OECD economies such as New Zealand. It is aimed at those with limited or no background in economics (in general or in the economics of taxation in particular) who are tasked with understanding, devising or advising on, tax policy in practice. In addition to focusing on general lessons from the economics and tax theory literatures, it highlights some specific lessons for particular taxes, including personal income and indirect taxes. The paper is not intended as a guide for the design of specific tax policies, but rather provides some first-principles background, supported by examples, of how to think about setting tax policy in economically sensible ways (and avoid common pitfalls). More detailed background literature is also sign-posted. 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 ; 02/2021 en_NZ
dc.subject Tax policy en_NZ
dc.subject Economics en_NZ
dc.subject Tax policy advisory en_NZ
dc.title Economic Lessons for Tax Policy Advisers 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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