This paper examines the conditions under which a partial shift from a multi-step personal income tax structure towards a general consumption tax can be both revenueneutraland distribution-neutral, in a cross-sectional context. In the absence of a taxfree- threshold, this can be achieved with a...

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...

This paper examines the conditions under which a partial shift from a multi-step personal income tax structure towards a general consumption tax can be both revenue-neutral and distribution-neutral, in a cross-sectional context. In the absence of a tax-free-threshold, this can be achieved with a...