-year period from the early 1980s. The extent of redistribution through the tax and benefit system is also explored. Household …

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand … taxpayers. The relative stability of the New Zealand personal income tax system, in terms of marginal rates, thresholds and the … tax base, provides helpful conditions for deriving these estimates. The elasticity of taxable income was estimated to be …

paper are obtained using the behavioural microsimulation model for New Zealand, TAXMOD-B. We used the Household Economic … simulation are in the same direction and of similar magnitudes as the ex-post results from the WfF evaluation reports. Our … for sole parents. These changes in labour supply are reflected in the tax revenue, family payment and benefit income …

This paper examines the simulated labour supply responses to the personal tax and transfer policy changes introduced in … in the GST rate from 12.5 to 15 per cent, along with reductions in personal income tax rates and increases in the main … responses were obtained using the Treasury's behavioural microsimulation model, TaxWell-B. The 2009/10 Household Economic Survey …