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

  • Corporate Taxation and Productivity Catch-Up: Evidence from European firms 
    Gemmell, Norman; Kneller, Richard; McGowan, Danny; Sanz, Ismael; Sanz-Sanz, José F. (Te Herenga Waka—Victoria University of Wellington, 2013)
    Firms that lie far behind the technological frontier have the most to gain from imitating the technology or management practices of others. That some firms converge relatively slowly to the productivity frontier suggests ...
  • Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence 
    Gemmell, Norman; Au, Joey (Te Herenga Waka—Victoria University of Wellington, 2012)
    Theoretical developments, improved methodologies and more extensive data have helped generate a dramatic increase in the literature testing for the impact of government size and fiscal policy on economic growth in recent ...
  • The Tax Gap: A Methodological Review 
    Gemmell, Norman; Hasseldine, John (Te Herenga Waka—Victoria University of Wellington, 2012)
    The global economic crisis has highlighted the continuing problem of tax evasion. For tax agencies to respond, an important antecedent necessitates knowing the extent of the problem. This study is the first to comprehensively ...
  • Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics 
    Creedy, John; Halvorsen, Elin; Thoresen, Thor (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper considers the use of alternative welfare metrics in evaluations of income inequality in a multi-period context. Using Norwegian longitudinal income data, it is found, as in many studies, that inequality is lower ...
  • The Composition of Government Expenditure with Alternative Choice Mechanisms 
    Creedy, John; Moslehi, Solmaz (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper investigates the choice of the composition of government expenditure using both positive and normative approaches. The former involves aggregation over selfish voters (simple majority voting and stochastic voting ...
  • Decomposing Inequality and Social Welfare Changes: The Use of Alternative Welfare Metrics 
    Creedy, John; Hérault, Nicolas (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper presents two ‘non-welfarist’ approaches and one ‘welfarist’ approach to decompose changes in inequality and social welfare into three components: population, tax policy and labour supply effects. As an illustration, ...
  • Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2012)
    The empirical literature on the elasticity of taxable income (ETI) sometimes questions whether estimated values are consistent with being on the revenueincreasing section of the Laffer curve, usually in the context of a ...
  • Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper shows how income changes in response to changes in marginal income tax rates (MTRs) translate into tax revenue changes for the familiar multi-step income tax function used in many countries. Previous literature ...
  • Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument 
    Carey, Simon; Creedy, John; Gemmell, Norman; Teng, Josh (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper examines estimation of the elasticity of taxable income using instrumental variable regression methods. It is argued that the ‘standard instrument’ for the net-of-tax rate − the rate that would be applicable ...
  • The Elasticity of Taxable Income in New Zealand 
    Claus, Iris; Creedy, John; Teng, Josh (Te Herenga Waka—Victoria University of Wellington, 2012)
    This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand taxpayers. The relative stability of the New Zealand personal income tax system, in terms of marginal ...
  • Average Marginal Income Tax Rates in New Zealand, 1907-2009 
    Bandyopadhyay, Debasis; Barro, Robert; Couchman, Jeremy; Gemmell, Norman; Liao, Gordon; McAlister, Fiona (Te Herenga Waka—Victoria University of Wellington, 2012)
    Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper ...

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