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School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Chair in Public Finance: Working Paper Series

School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Chair in Public Finance: Working Paper Series

 

The Chair in Public Finance is located in the school of School of Accounting and Commercial Law. The aims of the Chair in Public Finance are to build up expertise in the area of public finance (broadly defined) and to promote research, debate, policy analysis and advice on public finance matters. For further information about the chair please refer to the Chair in Public Finance website.

Recent Submissions

  • Creedy, John; Quy, Ta (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper describes income mobility patterns in New Zealand over the short to medium term. It uses a special dataset which tracks Household Labour Force Surveys over the period from 2007 to 2020, using 2013 census data. ...
  • Creedy, John; Subramanian, S. (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper explores a single-parameter generalization of the Gini inequality measure. Taking the starting point to be the Borda-type social welfare function, which is known to generate the standard Gini measure, in which ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper use administrative, longitudinal data on the New Zealand taxpayer population to examine the nature and extent of positional changes within the income distribution by individuals. It uses recently developed ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper uses administrative, longitudinal data on the New Zealand taxpayer population to examine the nature and extent of income mobility by individuals. It uses recently developed illustrative devices for mobility ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper uses a new longitudinal dataset, containing information about the incomes of New Zealand individuals, to examine the form of cohort age-income profiles. A model of the variation in mean log-earnings with age, ...
  • Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper extends the ‘Three Is of Mobility (TIM) Curve’ framework, developed by Creedy and Gemmell (2019) to produce summary measures of equalising mobility between two periods, based on areas within the diagram. Two ...
  • Creedy, John; Subramanian, S. (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper uses the concept of the M-Curve, which plots the cumulative proportion of deaths against the corresponding cumulative proportion of the population (arranged in ascending order of age), and associated measures, ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper examines the effect on taxable income inequality among New Zealand individuals of extending the accounting period beyond a single year. Typically, inequality comparisons are based on a single year accounting ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper provides an empirical description of the income mobility of individual incomes in New Zealand over the period 2002 to 2017, using information from transition matrices. These capture movements of individual ...
  • Creedy, John; Subramanian, S. (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper introduces a new mortality curve to illustrate and measure mortality and its relation to age. The curve draws on the ‘Lorenz-Gini’ framework of income-inequality measurement. The paper advances the cause of a ...
  • Buckle, Robert A; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2022)
    This paper draws on earlier research by the authors to review changes in research quality in New Zealand universities since the introduction of the Performance Based Research Fund (PBRF) in 2003. The changes are related ...
  • Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2022)
    This working paper provides a review of the activities and achievements of the Chair in Public Finance over the 10 years from its establishment in 2011 until 2021. The review covers Research, Publications, Research Supervision ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2020)
    This paper describes the construction of a unique longitudinal family-level dataset that allows the dynamics of family incomes in New Zealand to be examined over the period, 2000 to 2017. The data are obtained from the New ...
  • Buckle, Robert A; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2017)
    The New Zealand Performance-based Research Fund (PBRF) applies a unique set of metrics to assess researchers and rank disciplines and universities. The process involves giving a ‘raw score’ to individual researchers and ...
  • Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2019)
    This paper examines the potential effects on inequality and poverty of a minimum wage increase, based on a microsimulation model which allows for labour supply responses. It then compares these outcomes with an alternative, ...
  • Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2018)
    Considerable attention is currently being paid to establishing the extent of inequality in New Zealand and whether it has risen in recent years. This paper offers some insights into the inequality measures and interpretations ...
  • Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2017)
    Interest rates are a key component of both user cost and effective tax rate measures of company taxation, and each is regularly used in empirical tests of tax impacts on investment. However, it is shown that when interest ...
  • Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2017)
    Jenkins and Lambert (1997) demonstrated that a number of measures of poverty could be combined and compared using the "Three Is of Poverty" (TIP) curve; the ‘three Is’ being the incidence, intensity and inequality of ...
  • Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2021)
    This paper is aimed at undergraduate and graduate economics students, and public sector economists, who are interested in inequality measurement. It examines the use of the Gini inequality measure to compare income ...
  • Bell, Matthew (Te Herenga Waka—Victoria University of Wellington, 2021)
    The New Zealand Superannuation Fund (NZSF) is one of New Zealand’s largest publicly-owned financial assets. Its primary purpose is to act as an inter-generational tax smoothing vehicle, in order to assist future taxpayers ...

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