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

  • Did tax-transfer policy change New Zealand disposable income inequality between 1988 and 2013? 
    Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper investigates the role tax and transfer policies changes played in the increase in disposable income inequality over the 1988-2013 period. Utilising the Household Economic Survey (HES) and a behavioural microsimulation ...
  • Income-leisure preferences in New Zealand: 1988-2013 
    Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper reports estimates for discrete choice labour supply models for New Zealand wage and salary earners for four periods: 1988/89-1992/93, 1993/94-1997/98, 2000/01-2007/08, and 2008/09-2012/13. Utilizing data from ...
  • New Zealand Wage Equations: 1988-2013 
    Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper reports estimates for wage equations for New Zealand wage and salary earners for four periods: 1987/88-1990/91, 1991/92-1997/98, 2000/01-2007/08, and 2008/09-2012/13. Utilizing data from the Household Economic ...
  • Income Tax and Transfer Policy Changes in New Zealand: 1988-2013 
    Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2018)
    The goal of this paper is deliver an outline of the primary income tax and transfer policy settings in New Zealand between 1988 and 2013. The 1988-2013 period saw significant change in the tax and benefit systems, as the ...
  • Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013 
    Nolan, Matt (Te Herenga Waka—Victoria University of Wellington, 2018)
    Between 1988 and 2013 New Zealand’s tax and welfare systems have experienced a significant period of change, with real benefit payments and tax rates both declining. When evaluating the perceived fairness of these reforms ...
  • Environmental Taxation and Expenditure in New Zealand 
    Tipper, Adam; Harkness, Jane (Te Herenga Waka—Victoria University of Wellington, 2018)
    Environmental accounting aims to understand the interactions between the environment and the economy. Environmental protection expenditure and taxes are two key environmental accounts that shed light on society’s economic ...
  • Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand 
    Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation ...
  • Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand 
    Cabral, Ana Cinta G.; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper provides estimates of the income-gap of the self-employed – defined as the proportion of undeclared to true income – in New Zealand using traces of expenditure to infer true income holdings following the approach ...
  • Relative Income Dynamics of Individuals in New Zealand: New Regression Estimates 
    Creedy, John; Gemmell, Norman; Laws, Athene (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper reports new estimates of simple regression models of income dynamics, using a special New Zealand anonymous dataset compiled from Inland Revenue data. The pattern of relative income changes, despite being subject ...
  • The Elasticity of Taxable Income of Individuals in Couples 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no income splitting for tax purposes but joint decisions are taken regarding taxable incomes. Two approaches are ...
  • The Impact on Research Quality of Performance-Based Funding: The Case of New Zealand's PBRF Scheme* 
    Buckle, Robert A; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2018)
    This paper discusses the impact on research quality of New Zealand universities of the Performance-Based Research Fund from 2003 to 2012. This is a peer-review process involving assessment of individual researchers. The ...
  • Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment 
    Hebous, Shafik; Ruf, Martin (Te Herenga Waka—Victoria University of Wellington, 2018)
    Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an allowance for corporate equity (ACE) to achieve tax neutrality. We study the effects of adopting an ACE ...
  • Is Economics Useful for Public Policy? 
    Alm, James (Te Herenga Waka—Victoria University of Wellington, 2018)
    Economists have always played an important role in major public policy debates. Even so, I believe that the role of economists in these public policy discussions has often been misguided because it has typically relied ...
  • When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 
    Alm, James; Bloomquist, Kim M.; McKee, Michael (Te Herenga Waka—Victoria University of Wellington, 2017)
    In this paper, we suggest that individuals’ tax compliance behaviours are affected by the behaviour of their “neighbours”, or those about whom they may have information, whom they may know, or with whom they may interact ...
  • Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 
    Adhikari, Bibek; Alm, James (Te Herenga Waka—Victoria University of Wellington, 2017)
    Tax reforms are often motivated by their potential to improve economic performance. However,their actual impacts are difficult to quantify. We analyze the impact of flat tax reform on incomes using “synthetic control” ...
  • The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment 
    Gemmell, Norman; Ratto, Marisa (Te Herenga Waka—Victoria University of Wellington, 2017)
    The ‘standard’ Allingham-Sandmo-Yitzhaki (ASY) model of tax evasion predicts effects on compliance which depend on the perceived probability of detection, tax rate and penalty for evasion. Compliance effects of detection ...
  • Meta-Analysis and Publication Bias: How Well Does the Fat-Pet-Peese Procedure Work? 
    Alinaghi, Nazila; Reed, W. Robert (Te Herenga Waka—Victoria University of Wellington, 2017)
    This paper studies the performance of the FAT-PET-PEESE (FPP) procedure, a commonly employed approach for addressing publication bias in the economics and business meta-analysis literature. The FPP procedure is generally ...
  • Taxes and Economic Growth in OECD Countries: A Meta-Regression Analysis 
    Alinaghi, Nazila; Reed, W. Robert (Te Herenga Waka—Victoria University of Wellington, 2017)
    This paper uses meta-analysis to evaluate the results of 42 studies and 641 individual estimates of the effect of taxes on economic growth in OECD countries. Our analysis addresses a number of difficult coding issues such ...
  • Income Dynamics, Pro-Poor Mobility And Poverty Persistence Curves* 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2017)
    This paper explores poverty income dynamics in the form of income mobility by the poor and poverty persistence, making use of simple diagrams. It seeks to illustrate (a) the extent to which income mobility is pro-poor; and ...
  • The Evolution of Research Quality in New Zealand Universities as Measured by the Performance-Based Research Fund Process 
    Buckle, Robert A; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2017)
    This paper examines how the research quality of staff within New Zealand universities has evolved since the introduction in 2003 of the Performance-based Research Fund (PBRF). The analysis uses a database consisting of an ...

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