This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending … the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the …

This paper considers the implications for personal income tax and Goods and Services Tax (GST) revenues of population … dependence of income tax and GST revenues on pension choices. Without changes in New Zealand Superannuation (NZS), its cost is …