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Average Marginal Income Tax Rates in New Zealand, 1907-2009

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dc.contributor.authorBandyopadhyay, Debasis
dc.contributor.authorBarro, Robert
dc.contributor.authorCouchman, Jeremy
dc.contributor.authorGemmell, Norman
dc.contributor.authorLiao, Gordon
dc.contributor.authorMcAlister, Fiona
dc.date.accessioned2012-09-19T02:25:48Z
dc.date.accessioned2022-07-05T02:38:45Z
dc.date.available2012-09-19T02:25:48Z
dc.date.available2022-07-05T02:38:45Z
dc.date.copyright2012
dc.date.issued2012
dc.description.abstractEstimates 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 reports estimates of a number of personal marginal income tax rate measures for New Zealand since 1907, focusing mainly on the aggregate income-weighted average MTRs proposed by Barro and Sahasakul (1983, 1986) and Barro and Redlick (2011). The paper describes the methodology used to derive the various MTRs from original data on incomes and taxes from Statistics New Zealand Official Yearbooks (NZOYB), and discusses the resulting estimates.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18708
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesWorking Papers in Public Finance 2012en_NZ
dc.rights.rightsholderhttp://www.victoria.ac.nz/sacl/about/chair-in-public-financeen_NZ
dc.subjectAverage marginal tax ratesen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectbehavioural responsesen_NZ
dc.titleAverage Marginal Income Tax Rates in New Zealand, 1907-2009en_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.subject.marsden140215 Public Economics - Taxation and Revenueen_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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