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When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax...

When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance Alm, James; Bloomquist, Kim M.; McKee, Michael In this paper, we suggest that individuals’ tax compliance...

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Is Economics Useful for Public Policy?

Is Economics Useful for Public Policy? Alm, James Economists have always played an important role in major public policy debates. Even so, I believe that the role of economists in these public policy...

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Evaluating the Effects of ACE Systems on Multinational Debt Financing and...

Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment Hebous, Shafik; Ruf, Martin Theory recommends aligning the tax treatment of debt and equity. A few countries,...

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The Impact on Research Quality of Performance-Based Funding: The Case of New...

The Impact on Research Quality of Performance-Based Funding: The Case of New Zealand's PBRF Scheme* Buckle, Robert A.; Creedy, John This paper discusses the impact on research quality of New Zealand...

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The Elasticity of Taxable Income of Individuals in Couples

The Elasticity of Taxable Income of Individuals in Couples Creedy, John; Gemmell, Norman This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no...

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Relative Income Dynamics of Individuals in New Zealand: New Regression Estimates

Relative Income Dynamics of Individuals in New Zealand: New Regression Estimates Creedy, John; Gemmell, Norman; Laws, Athene This paper reports new estimates of simple regression models of income...

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Estimating Self-Employment Income-Gaps from Register and Survey Data:...

Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand Cabral, Ana Cinta G.; Gemmell, Norman This paper provides estimates of the income-gap of the self-employed...

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Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New...

Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny This paper examines the optimal direction of marginal...

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Environmental Taxation and Expenditure in New Zealand

Environmental Taxation and Expenditure in New Zealand Tipper, Adam; Harkness, Jane Environmental accounting aims to understand the interactions between the environment and the economy. Environmental...

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Income Inequality in New Zealand: Why Conventional Estimates are Misleading

Income Inequality in New Zealand: Why Conventional Estimates are Misleading Creedy, John; Gemmell, Norman Considerable attention is currently being paid to establishing the extent of inequality in New...

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Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013

Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013 Nolan, Matt Between 1988 and 2013 New Zealand’s tax and welfare systems have experienced a significant period of change,...

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Income Tax and Transfer Policy Changes in New Zealand: 1988-2013

Income Tax and Transfer Policy Changes in New Zealand: 1988-2013 Nolan, Matt The goal of this paper is deliver an outline of the primary income tax and transfer policy settings in New Zealand between...

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New Zealand Wage Equations: 1988-2013

New Zealand Wage Equations: 1988-2013 Nolan, Matt This paper reports estimates for wage equations for New Zealand wage and salary earners for four periods: 1987/88-1990/91, 1991/92-1997/98,...

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Income-leisure preferences in New Zealand: 1988-2013

Income-leisure preferences in New Zealand: 1988-2013 Nolan, Matt This paper reports estimates for discrete choice labour supply models for New Zealand wage and salary earners for four periods:...

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Did tax-transfer policy change New Zealand disposable income inequality...

Did tax-transfer policy change New Zealand disposable income inequality between 1988 and 2013? Nolan, Matt This paper investigates the role tax and transfer policies changes played in the increase in...

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A quarter of a century of fiscal responsibility: The origins and evolution of...

A quarter of a century of fiscal responsibility: The origins and evolution of fiscal policy governance and institutional arrangements in New Zealand, 1994 to 2018. Buckle, Robert A. The foundations for...

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The Atkinson Inequality Measure and Inequality Aversion

The Atkinson Inequality Measure and Inequality Aversion Creedy, John This paper examines the precise way in which the Atkinson inequality measures varies as inequality aversion increases. The aim is to...

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The Redistributive Effects of a Minimum Wage Increase in New Zealand A...

The Redistributive Effects of a Minimum Wage Increase in New Zealand A Microsimulation Analysis Alinaghi, Nazila; Creedy, John; Gemmell, Norman This paper examines the potential effects on inequality...

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The 'Disciplinary Effect' of the Performance-based Research Fund Process in...

The 'Disciplinary Effect' of the Performance-based Research Fund Process in New Zealand Buckle, Robert A.; Creedy, John This paper examines how the research quality of academic disciplines within New...

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Thirty years of inflation targeting in New Zealand: The origins, evolution...

Thirty years of inflation targeting in New Zealand: The origins, evolution and influence of a monetary policy innovation. Buckle, Robert A. Nearly thirty years ago New Zealand ushered in a...

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An Evaluation of Metrics Used by the Performance-Based Research Fund Process...

An Evaluation of Metrics Used by the Performance-Based Research Fund Process in New Zealand Buckle, Robert A.; Creedy, John The New Zealand Performance-based Research Fund (PBRF) applies a unique set...

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Wage Equation Estimates for Microsimulation Modelling in New Zealand

Wage Equation Estimates for Microsimulation Modelling in New Zealand Ball, Christopher; Huseynli, Gulnara This paper updates wage equation estimates for New Zealand using pooled annual cross-section...

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Is External Research Assessment Associated with Convergence or Divergence of...

Is External Research Assessment Associated with Convergence or Divergence of Research Quality Across Universities and Disciplines? Evidence from the PBRF Process in New Zealand Buckle, Robert A.;...

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Who Would Win from a Multi-rate GST in New Zealand: Evidence from a QUAIDS Model

Who Would Win from a Multi-rate GST in New Zealand: Evidence from a QUAIDS Model Thomas, Alastair This paper provides the first estimates of a Quadratic Almost Ideal Demand System (QUAIDS) for New...

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Designing Direct Tax Reforms: Alternative Approaches

Designing Direct Tax Reforms: Alternative Approaches Alinaghi, Nazila; Creedy, John; Gemmell, Norman How high should the top personal income tax rate be? Is there an `optimal' structure of tax rates...

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Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New...

Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand Alinaghi, Nazila; Creedy, John; Gemmell, Norman Recent papers hypothesise that estimates of the elasticity of taxable...

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New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour

New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour Gemmell, Norman This paper examines two episodes of tax reform in New Zealand to evaluate the extent of tax sheltering in New Zealand. Tax...

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If Bill Phillips were Governor ...? Some implications of his work for...

If Bill Phillips were Governor ...? Some implications of his work for contemporary macroeconomic policy Scobie, Grant M The purpose of this essay is to address the question: “Are there elements of...

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Constructing a Longitudinal Database for the Analysis of Individual Incomes...

Constructing a Longitudinal Database for the Analysis of Individual Incomes in New Zealand Alinaghi, Nazila; Creedy, John; Gemmell, Norman This paper describes the construction of a unique longitudinal...

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A Longitudinal Database for the Analysis of Family Incomes in New Zealand

A Longitudinal Database for the Analysis of Family Incomes in New Zealand Alinaghi, Nazila; Creedy, John; Gemmell, Norman This paper describes the construction of a unique longitudinal family-level...

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A Schumpeterian Gale: Using Longitudinal Data to Evaluate Responses to...

A Schumpeterian Gale: Using Longitudinal Data to Evaluate Responses to Performance-Based Research Funding Systems Buckle, Robert A.; Creedy, John; Ball, Ashley Performance-based research funding...

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Fifteen Years of a PBRFS in New Zealand: Incentives and Outcomes

Fifteen Years of a PBRFS in New Zealand: Incentives and Outcomes Buckle, Robert A.; Creedy, John; Ball, Ashley This paper examines the transformation of New Zealand universities following the...

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Taxation, user cost of capital and investment behaviour of New Zealand firms

Taxation, user cost of capital and investment behaviour of New Zealand firms Nolan, Gulnara; Nolan, Matt This paper investigates the relationship between the user cost of capital (UCC) and the...

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Economic Lessons for Tax Policy Advisers

Economic Lessons for Tax Policy Advisers Gemmell, Norman This paper aims to provide tax policy advisers with some lessons from the general economics and public economics literatures relevant for the...

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What is happening to tax policy in New Zealand and is it sensible?

What is happening to tax policy in New Zealand and is it sensible? Gemmell, Norman This paper reviews two recent changes to tax policy settings in New Zealand: an increase in the top income tax rate...

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Illustrating Income Mobility and Poverty Persistence

Illustrating Income Mobility and Poverty Persistence Creedy, John; Gemmell, Norman This paper is aimed at graduate and undergraduate economics students interested in income inequality and mobility. It...

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Sources of Convergence and Divergence in University Research Quality:...

Sources of Convergence and Divergence in University Research Quality: Evidence from the Performance-Based Research Funding System in New Zealand Buckle, Robert A; Creedy, John; Gemmell, Norman The...

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Comparing Income Distributions Using Atkinson’s Measure of Inequality

Comparing Income Distributions Using Atkinson’s Measure of Inequality Creedy, John This paper is aimed at undergraduate and graduate economics students, and public sector economists, who are interested...

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Golden Years – Understanding the New Zealand Superannuation Fund

Golden Years – Understanding the New Zealand Superannuation Fund Bell, Matthew The New Zealand Superannuation Fund (NZSF) is one of New Zealand’s largest publicly-owned financial assets. Its primary...

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Distributional Comparisons Using the Gini Inequality Measure

Distributional Comparisons Using the Gini Inequality Measure Creedy, John This paper is aimed at undergraduate and graduate economics students, and public sector economists, who are interested in...

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