Showing 1 - 10 of 132
This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently … role of distributional value judgements in determining an optimal reform.The potential impact of additional income … parameter values and assumptions, that raising the highest income tax rate and/or threshold, would be part of an optimal reform …
Persistent link: https://www.econbiz.de/10012131230
This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently … role of distributional value judgements in determining an optimal reform. The potential impact of additional income … parameter values and assumptions, that raising the highest income tax rate and/or threshold, would be part of an optimal reform …
Persistent link: https://www.econbiz.de/10012918323
Persistent link: https://www.econbiz.de/10012159579
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...
Persistent link: https://www.econbiz.de/10014113599
This paper examines the simulated labour supply responses to the personal tax and transfer policy changes introduced in New Zealand in 2010, and the implications for revenue and income distribution. The main changes examined are the increase in the GST rate from 12.5 to 15 per cent, along with...
Persistent link: https://www.econbiz.de/10012115703
"Combining theoretical and practical aspects of policy analysis, this book evaluates actual and proposed policy reforms to income tax and transfer systems, using a behavioural tax microsimulation model. It highlights how these models allow for the full details of tax systems and the considerable...
Persistent link: https://www.econbiz.de/10013331161
This paper presents stochastic projections for 13 categories of social spending in New Zealand over the period 2011-2061. These projections are based on detailed demographic estimates covering fertility, migration and mortality disaggregated by single year of age and gender. Distributional...
Persistent link: https://www.econbiz.de/10012115642
Persistent link: https://www.econbiz.de/10000935601
Persistent link: https://www.econbiz.de/10000941660
Persistent link: https://www.econbiz.de/10000959393