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

Now showing items 21-40 of 111

Comparing Income Distributions Using Atkinson’s Measure of Inequality

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 Atkinson inequality measure to compare income ...
Sources of Convergence and Divergence in University Research Quality: Evidence from the Performance-Based Research Funding System in New Zealand

Buckle, Robert A; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2021)

The introduction of performance-based research funding systems (PBRFS) in many countries has generated new information on the impact of these systems. Recent research has considered whether such systems generate convergence ...
Illustrating Income Mobility and Poverty Persistence

Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2021)

This paper is aimed at graduate and undergraduate economics students interested in income inequality and mobility. It summarises several diagrams introduced in recent literature to illustrate income mobility. The illustrations ...
What is happening to tax policy in New Zealand and is it sensible?

Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2021)

This paper reviews two recent changes to tax policy settings in New Zealand: an increase in the top income tax rate and a ‘housing package’. It argues that both represent ad hoc responses without a coherent strategy. ...
Economic Lessons for Tax Policy Advisers

Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2021)

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 ...
Taxation, user cost of capital and investment behaviour of New Zealand firms

Nolan, Gulnara; Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2021)

This paper investigates the relationship between the user cost of capital (UCC) and the investment behaviour of New Zealand firms both in the short and long run. The key goal is to understand how policy changes that influence ...
Fifteen Years of a PBRFS in New Zealand: Incentives and Outcomes

Buckle, Robert A.; Creedy, John; Ball, Ashley (Te Herenga Waka—Victoria University of Wellington, 2021)

This paper examines the transformation of New Zealand universities following the introduction in 2003 of the Performance-Based Research Fund System (PBRFS), which assesses performance quality using a peer-review process, ...
A Schumpeterian Gale: Using Longitudinal Data to Evaluate Responses to Performance-Based Research Funding Systems

Buckle, Robert A.; Creedy, John; Ball, Ashley (Te Herenga Waka—Victoria University of Wellington, 2020)

Performance-based research funding systems (PBRFS) have been introduced in many countries for allocating funding to research institutions. There continues to be considerable debate about the effectiveness and consequences ...
Constructing a Longitudinal Database for the Analysis of Individual Incomes in New Zealand

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2020)

This paper describes the construction of a unique longitudinal individual-level dataset that allows the dynamics of individual incomes in New Zealand to be examined. The data are obtained from the New Zealand Integrated ...
If Bill Phillips were Governor ...? Some implications of his work for contemporary macroeconomic policy

Scobie, Grant M (Te Herenga Waka—Victoria University of Wellington, 2020)

The purpose of this essay is to address the question: “Are there elements of Phillip's work that are still relevant today for macroeconomic policymaking today?” In undertaking this task, I will draw on the summary of his ...
New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour

Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2020)

This paper examines two episodes of tax reform in New Zealand to evaluate the extent of tax sheltering in New Zealand. Tax sheltering refers to activities undertaken by taxpayers to earn income in forms that allow this ...
Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2020)

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 ...
Designing Direct Tax Reforms: Alternative Approaches

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2020)

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 ...
Who Would Win from a Multi-rate GST in New Zealand: Evidence from a QUAIDS Model

Thomas, Alastair (Te Herenga Waka—Victoria University of Wellington, 2019)

This paper provides the first estimates of a Quadratic Almost Ideal Demand System (QUAIDS) for New Zealand and uses this model to investigate the distributional effects of a move to a multi-rate GST system. The estimated ...
Is External Research Assessment Associated with Convergence or Divergence of Research Quality Across Universities and Disciplines? Evidence from the PBRF Process in New Zealand

Buckle, Robert A.; Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2019)

Performance-based research quality measures have been adopted in many countries as a basis for allocating funding to universities. The question arises of whether this produces a divergence of research quality across ...
Wage Equation Estimates for Microsimulation Modelling in New Zealand

Ball, Christopher; Huseynli, Gulnara (Te Herenga Waka—Victoria University of Wellington, 2019)

This paper updates wage equation estimates for New Zealand using pooled annual cross-section data from 2006/07 to 2016/17. Building on previous work estimating wage equations for New Zealand we improve the wage measure and ...
Thirty years of inflation targeting in New Zealand: The origins, evolution and influence of a monetary policy innovation.

Buckle, Robert A. (Te Herenga Waka—Victoria University of Wellington, 2018)

Nearly thirty years ago New Zealand ushered in a revolutionary approach to monetary policy. This was formalised by the Reserve Bank of New Zealand Act 1989 which specified price stability as the primary function of monetary ...
The 'Disciplinary Effect' of the Performance-based Research Fund Process in New Zealand

Buckle, Robert A; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2019)

This paper examines how the research quality of academic disciplines within New Zealand universities has evolved since the first Performance-based Research Fund (PBRF) assessment in 2003. The analysis uses a database ...
The Atkinson Inequality Measure and Inequality Aversion

Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2019)

This paper examines the precise way in which the Atkinson inequality measures varies as inequality aversion increases. The aim is to investigate whether precise conditions can be obtained under which a tax reform might be ...
A quarter of a century of fiscal responsibility: The origins and evolution of fiscal policy governance and institutional arrangements in New Zealand, 1994 to 2018.

Buckle, Robert A. (Te Herenga Waka—Victoria University of Wellington, 2018)

The foundations for New Zealand’s current fiscal policy governance and institutional arrangements were established nearly 25 years ago by the Fiscal Responsibility Act 1994 (FRA). This Act placed an emphasis on fiscal ...

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