Carey, Simon; Creedy, John; Gemmell, Norman; Teng, Josh - 2015
This paper produces regression estimates of the elasticity of taxable income in New Zealand using two new instruments … tax rate and taxable income in a non‐linear tax structure. However, in the New Zealand context, the ‘standard’ regression …. Applying these instruments to the 2001 New Zealand tax changes yields plausible estimates of the elasticity of taxable income …