This article examines, using a behavioural microsimulation model for New Zealand, the impact of the major package of welfare reforms collectively referred to as ‘Working for Families’ (WfF). These reforms were announced in May 2004 and involved a phased introduction of changes, with annual...

This paper compares a stylised version of a basic income flat tax system (BI/FT) with a means tested graduated tax system (MT/GT), with particular attention paid to potential labour supply effects of taxes. A highly simplified simulation model is developed in which individuals are homogeneous...