Ball, ChristopherCreedy, John2013-07-052022-07-052013-07-052022-07-0520132013https://ir.wgtn.ac.nz/handle/123456789/18778This paper investigates the implications of population ageing and changes in labour force participation rates for projections of revenue obtained from personal income taxation and a consumption tax (in the form of a broad-based goods and services tax). A projection model is presented, involving changing age-income profiles over time for males and females. The model is estimated and applied to New Zealand over the period 2011-2062.pdfen-NZAgeing populationTaxationNew ZealandPopulation Ageing and the Growth of Income and Consumption Tax RevenueTextwww.victoria.ac.nz/sacl/about/cpf