Population Ageing and the Growth of Income and Consumption Tax Revenue

This 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.

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Year of publication:	2013-07
Authors:	Ball, Christopher ; Creedy, John
Institutions:	Treasury, Government of New Zealand

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Extent:	application/pdf
Series:	Treasury Working Paper Series.
Type of publication:	Book / Working Paper
Notes:	Number 13/09 3 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010678045