Income Inequality and the Accounting Period in New Zealand: Evidence from Administrative Data
| dc.contributor.author | Alinaghi, Nazila | |
| dc.contributor.author | Creedy, John | |
| dc.contributor.author | Gemmell, Norman | |
| dc.date.accessioned | 2022-10-13T00:38:12Z | |
| dc.date.available | 2022-10-13T00:38:12Z | |
| dc.date.copyright | 2022 | |
| dc.date.issued | 2022 | |
| dc.description.abstract | 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 period and involve cross-sectional measures, ignoring the role of income dynamics. The paper uses a specially constructed dataset of the New Zealand taxpayer population since 2000. Results are reported for the population as a whole and for groups distinguished by age, gender, ethnicity and educational qualifications. | en_NZ |
| dc.format | en_NZ | |
| dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/21899 | |
| dc.language.iso | en_NZ | |
| dc.publisher | Te Herenga Waka—Victoria University of Wellington | en_NZ |
| dc.relation.ispartofseries | Working Papers in Public Finance ; 05/2022 | en_NZ |
| dc.rights.holder | www.victoria.ac.nz/sacl/about/cpf | en_NZ |
| dc.subject | Income inequality | en_NZ |
| dc.subject | Accounting period | en_NZ |
| dc.subject | Gini coefficient | en_NZ |
| dc.subject | Atkinson Index | en_NZ |
| dc.subject | New Zealand | en_NZ |
| dc.title | Income Inequality and the Accounting Period in New Zealand: Evidence from Administrative Data | en_NZ |
| dc.type | Text | en_NZ |
| vuwschema.contributor.unit | School of Accounting and Commercial Law | en_NZ |
| vuwschema.subject.anzsrcforV2 | 380119 Welfare economics | en_NZ |
| vuwschema.type.vuw | Working or Occasional Paper | en_NZ |
