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 ...

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 ...

We examine the value of GLWB options embedded in variable annuities in two different tax regimes. The New Zealand system taxes investment income when it is earned whereas the system in the US defers taxes on annuity ...