Branson, Johannah; Lovell, C. - In: International Tax and Public Finance 8 (2001) 2, pp. 129-146
Annual growth rates of real GDP in New Zealand have varied widely, from 18% to −8%, since World War II. During this period the tax burden (the ratio of tax revenue to GDP) has trended upward from 23% to 35%. The tax mix (the ratio of indirect taxes to direct taxes) has varied between 0.31 and...