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

  • Labour Supply Elasticities in New Zealand 
    Creedy, John; Mok, Penny (Te Herenga Waka—Victoria University of Wellington, 2017)
    The aim of this paper is to explore alternative labour supply elasticity concepts in cross-sectional contexts and to present estimates for New Zealand. Emphasis is placed on the elasticity of hours worked with respect to ...
  • The Marginal welfare cost of personal income taxation in New Zealand 
    Creedy, John; Mok, Penny (Te Herenga Waka—Victoria University of Wellington, 2017)
    This present paper reports estimates of welfare changes and the marginal welfare cost of income taxation for a wide range of income and demographic groups in New Zealand, in the context of a uniform increase in all marginal ...
  • Reforms to New Zealand Superannuation Eligibility: Are They a Good Idea? 
    Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2017)
    This paper examines the recently announced (March 2017) reforms to New Zealand Superannuation (NZS), raising the age of eligibility to 67 from 2037 and changing eligibility rules. With an ageing population, pensions that ...
  • Income inequality in New Zealand, 1935 – 2014 
    Creedy, John; Gemmell, Norman; Nguyen, Loc (Te Herenga Waka—Victoria University of Wellington, 2017)
    Trends in income inequality are increasingly being examined and discussed by economists and policy makers both in New Zealand and globally. In the case of New Zealand, it is known that income inequality indices, such as ...
  • Long-run Fiscal Projections under Uncertainty: The Case of New Zealand 
    Ball, Christopher; Creedy, John; Scobie, Grant (Te Herenga Waka—Victoria University of Wellington, 2015)
    This paper introduces uncertainty into a fiscal projection model which incorporates population ageing along with a number of feedback effects. When fiscal policy responds in order to achieve a target debt ratio, feedback ...
  • Labour Supply in New Zealand and the 2010 Tax and Transfer Changes 
    Creedy, John; Mok, Penny (Te Herenga Waka—Victoria University of Wellington, 2015)
    This paper examines the simulated labour supply responses to the personal tax and transfer policy changes introduced in New Zealand in 2010, and the implications for revenue and income distribution. The main changes examined ...
  • Debt Projections and Fiscal Sustainability with Feedback Effects 
    Creedy, John; Scobie, Grant (Te Herenga Waka—Victoria University of Wellington, 2015)
    This paper analyses long-term fiscal sustainability with a model which incorporates a number of feedback effects. When fiscal policy responds to ensure long-term sustainability, these feedback effects can potentially modify ...
  • The Distributional Effects of Consumption Taxes in New Zealand 
    Thomas, Alastair (Te Herenga Waka—Victoria University of Wellington, 2015)
    This paper investigates the distributional effects of the GST in New Zealand, and the case for the introduction of reduced rates to address distributional concerns. The analysis is based on a consumption tax micro-simulation ...
  • Inequality in New Zealand 1983/84 to 2013/14* 
    Ball, Christopher; Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2015)
    This paper provides an empirical analysis of annual income and expenditure inequality in New Zealand over a thirty-year period from the early 1980s. The extent of redistribution through the tax and benefit system is also ...
  • Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A note 
    Sanz-Sanz, José Félix (Te Herenga Waka—Victoria University of Wellington, 2015)
    This note computes revenue-maximising tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, ...
  • Taxation and the User Cost of Capital : An Introduction 
    Creedy, John; Gemmell, Norman (Te Herenga Waka—Victoria University of Wellington, 2015)
    The aim of this paper is to provide an introduction to the concept of user cost and its determinants. Particular attention is given to the influence of taxation. The concept of user cost relates to the rental, the rate of ...
  • A Note on Computing the Gini Inequality Measure with Weighted Data 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2015)
    This note sets out some basic results regarding calculation of the Gini measure and its standard error in the context of cross-sectional micro-datasets where sample weights are provided for aggregation from sample to ...
  • The Welfare Gain from a New Good: An Introduction 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2015)
    This note provides an elementary introduction to the measurement of welfare gains from the introduction of a new good, based on the concept of the ‘virtual price’ and standard expressions for welfare changes arising from ...
  • Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations 
    Creedy, John; Gemmell, Norman; Scobie, Grant (Te Herenga Waka—Victoria University of Wellington, 2015)
    The objective of the paper is to explore the saving and consumption responses of a representative household to a range of policy interventions such as changes in taxes and pension settings. To achieve this, it develops a ...
  • Income redistribution and changes in inequality in New Zealand from 2007 to 2011: Alternative distributions and value judgements 
    Creedy, John; Eedrah, Jesse (Te Herenga Waka—Victoria University of Wellington, 2014)
    This paper illustrates the effects of using different distributions and summary measures, using New Zealand data for the period 2007 to 2011. Using an annual accounting period, alternative welfare metrics and units of ...
  • 'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters 
    Palmer, Carolyn (Te Herenga Waka—Victoria University of Wellington, 2014)
    Recent years have seen a series of natural disasters place significant social and fiscal strain on a number of economies. Determining the appropriate tax response to a natural disaster involves multiple complex decisions ...
  • A note on Inequality-Preserving Distributional Changes 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2014)
    This note considers the problem of distributing a fixed amount of money (‘income’) among a given number of people, such that inequality (measured by either the Gini or Atkinson measure) takes a specified value. It is well ...
  • Determinants of the Spanish housing market over three decades and three booms: Long run supply and demand elasticities 
    Arrazola, María; de Hevia, José; Romero, Desiderio; Sanz-Sanz, José Félix (Te Herenga Waka—Victoria University of Wellington, 2014)
    This paper offers a quantitative analysis of housing supply and demand in Spain. To this end, it formulates a model in line with the traditional models of the literature. Using Spanish data for the period 1975 to 2009, ...
  • Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain 
    Arrazola, María; de Hevia, José; Romero, Desiderio; Sanz-Sanz, José Félix (Te Herenga Waka—Victoria University of Wellington, 2014)
    This paper shows the utility of the elasticity of reported income to assess tax reforms in detail from the perspectives of tax revenue and well-being. We provide evidence of the value of the elasticity of reported income ...
  • Interpreting Inequality Measures and Changes in Inequality 
    Creedy, John (Te Herenga Waka—Victoria University of Wellington, 2014)
    This paper explores, in the context of the Atkinson inequality measure, attempts to make interpretations of orders of magnitude transparent. One suggestion is that the analogy of sharing a cake among a very small number ...

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