This paper considers the implications for personal income tax and Goods and Services Tax (GST) revenues of population ageing in New Zealand. It considers 'pure' ageing effects; that is, population size is held constant but its age distribution changes over the next 40 years. With age-earnings...

The redistributive and efficiency aspects of personal taxes are of particular interest to both economists and governments designing tax reforms. Traditionally however, the numerous analytical tools available to calculate distributional and efficiency effects of taxes and transfers are not widely...

"This article examines the redistributive effects of direct taxes and transfers in New Zealand. First, it reports summary measures of the income tax-and-transfer system using the NZ Household Economic Survey. Second, the article examines the characteristics of low-income NZ taxpayers. A...

The redistributive and efficiency aspects of personal taxes are of particular interest to both economists and governments designing tax reforms. Traditionally however, the numerous analytical tools available to calculate distributional and efficiency effects of taxes and transfers are not widely...