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Average Marginal Income Tax Rates for New Zealand, 1907-2009

McAlister, Fiona; Bandyopadhyay, Debasis; Barro, Robert; … - 2012

Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various ggregates of taxpayers, are … important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number …

Persistent link: https://www.econbiz.de/10012115635

Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand

Fabling, Richard; Gemmell, Norman; Kneller, Richard; … - 2013

Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting … debt/equity financing. We estimate firm-specific EMTRs and related user cost of capital (UCC) measures allowing for …

Persistent link: https://www.econbiz.de/10012115665

Microsimulation analysis of optimal income tax reforms : an application to New Zealand

Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - 2018

This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation model is used, in which social welfare functions are defined in terms of...

Persistent link: https://www.econbiz.de/10012131230

Income and fiscal incidence by age and gender : some evidence from New Zealand

Aziz, Omar; Gemmell, Norman; Laws, Athene - In: The review of income and wealth : journal of the … 62 (2016) 3, pp. 534-558

Persistent link: https://www.econbiz.de/10011626682

Income inequality in New Zealand, 1935-2014

Creedy, John; Gemmell, Norman; Nguyen, Loc - In: The Australian economic review 51 (2018) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10012159662

Illustrating income mobility : new measures

Creedy, John; Gemmell, Norman - In: Oxford economic papers 71 (2019) 3, pp. 733-755

Persistent link: https://www.econbiz.de/10012163100

A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand

Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - In: International tax and public finance 27 (2020) 2, pp. 409-434

Persistent link: https://www.econbiz.de/10012226566

Do local property taxes affect new building development? : results from a quasi-natural experiment in New Zealand

Gemmell, Norman; Grimes, Arthur L.; Skidmore, Mark - In: The journal of real estate finance and economics 58 (2019) 2, pp. 310-333

Persistent link: https://www.econbiz.de/10012151944

Quality adjusting sector-level data on New Zealand schools

Gemmell, Norman; Nolan, Patrick; Scobie, Grant McDonald - 2017

Persistent link: https://www.econbiz.de/10011747615

The effects of penalty information on tax compliance : evidence from a New Zealand field experiment

Gemmell, Norman; Ratto, Marisa - In: National tax journal 71 (2018) 3, pp. 547-588

Persistent link: https://www.econbiz.de/10011928103