Publications by Research Associates (2010 – present)

Publications related to Public Finance, produced and published by Research Associates of New Zealand Public Finance. NZPF Research Associates’ names are in bold and papers are in chronological order, then by author’s last name.

Anghel, B., Cabrales, A., Sainz, J., and Sanz, I., (2015). ‘Publicizing the results of standardized external tests: Does it have an effect on school outcomes?’, IZA Journal of European Labor Studies, 4:7. Published online DOI 10.1186/s40174-014-0029-3

Aziz, O., Carroll, N., and Creedy, J. (2015). ‘An analysis of benefit flows in New Zealand using a social accounting framework’, New Zealand Economic Papers, 49:1, 1-21.

Aziz, O., Gemmell, N. and Laws, A. (2015). ‘Income and fiscal incidence by age and gender: some evidence from New Zealand’, Review of Income and Wealth.

Benbow, J.,Channon, M., Edgar, C., Eriksen, J., Mussett, D., O’Connell, A., Ormrod, C. and Shirley, J. (2015). ‘Income Streaming in Retirement: Options for New Zealand.’ New Zealand Society of Actuaries.

Carey, S., Creedy, J.,Gemmell, N. and Teng, J. (2015). ‘Estimating the elasticity of taxable income in New Zealand’, Economic Record,91, 292, 54-78.

Creedy, J. and Eedrah, J. (2015). ‘Income redistribution and changes in inequality in New Zealand from 2007 to 2011: Alternative distributions and value judgements’, New Zealand Economic Papers, DOI: 10.1080/00779954.2014.997455 

Creedy, J. and Hérault, N. (Forthcoming) ‘Decomposing inequality changes: allowing for leisure in the evaluation of tax and transfer policy effects’, Fiscal Studies.

Creedy, J. and Gemmell, N. (2015). ‘Measuring Revenue-maximizing Elasticities of Taxable Income: Evidence for the US Income Tax’, Public Finance Review, 1-31. Published online, June 2015, DOI: 10.1177/1091142115589970

Creedy, J., Gemmell, N. and Scobie, G. (2015). ‘Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations’, Economic Modelling, 46, 346-357.

Gemmell, N., Kneller, R. and Sanz, I. (2015). ‘The growth effects of tax rates in the OECD’, Canadian Journal of Economics, vol. 47, no. 4. Published online, March 2015, DOI: 10.1111/caje.12105.

Gemmell, N and Morrissey, O., (2015), ‘Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know’, Chapter 16 in J. Alm and J. Martinez-Vazquez (eds.) Tax Reform in Developing Countries, Volume 1. Cheltenham: Edward Elgar.

Marriott, L. and Sim, D., (2015), ‘Indicators of Inequality in Māori and Pacific People’, The Journal of New Zealand Studies, 20, 24-50.

Prebble, J. (2015) ‘New Zealand Taxation and Taxation Law’ in Xavier Cabannes (ed) Issues on Taxation in the South Pacific/Regards sur la Fiscalité dans le Pacifique Sud Comparative Law Journal of the Pacific Hors Série XVIII 99. Available at SSRN: http://ssrn.com/abstract=2586601

White, D. (2015) ‘Personal Capital Gains Taxation: Reflections on the Influence of Economic Theory on Tax Reform Proposals’, New Zealand Journal of Taxation Law and Policy 21(1), 18-50.

Ball, C.,Creedy, J. and Ryan, M. (2014), ‘Food expenditure and GST in New Zealand’, New Zealand Economic Papers, DOI: 10.1080/00779954.2014.971480 

Burguillo, M., Romero, D. and Sanz, J. F. (2014) ‘Is it environmentally desirable to encourage public transport through taxes? Evidence for Spanish households’, Cogent Economics and Finance, 2, pp 1-9.

Kneller, R., Misch,F. and Gemmell, N. (2014) ‘Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms’ Economics of Transition,vol.22 no. 4 pp.683-4725.

Gemmell, N. and Hasseldine, J. (2014), ‘Taxpayers’ behavioural responses and measures of tax compliance ‘gaps’: A critique and a new measure’, Fiscal Studies, vol. 35, no. 3, pp. 275-296.

Creedy, J. and Moslehi, S. (2014), ‘The composition of government expenditure with alternative choice mechanisms’, New Zealand Economic Papers, vol. 48, no. 1, pp. 53-71.

Creedy, J. and Buckle, B. (2014), ‘Population ageing and long-run fiscal sustainability in New Zealand’, New Zealand Economic Papers, vol. 48, no. 2, pp. 105-110.

Creedy, J. and Ball, C. (2014), ‘Population ageing and the growth of income and consumption tax revenue’, New Zealand Economic Papers, vol. 48 ,no. 2, pp. 169-182.

Creedy, J. and Gemmell, N. (2014), ‘Can fiscal drag pay for the public spending effects of population ageing in New Zealand?’, New Zealand Economic Papers, vol. 48, no. 2, pp. 183-195.

Creedy, J. and Makale, K. (2014), ‘Social expenditure in New Zealand: stochastic projections’, New Zealand Economic Papers, vol. 48no. 2, pp. 196-208.

Creedy, J. and Ball, C. (2014), ‘Tax policy with uncertain future costs: some simple models’, New Zealand Economic Papers, vol. 48 no. 2, pp. 240.

Creedy, J. and Gemmell, N. (2014), ‘Revenue-Maximising Tax rates and elasticities of taxable income in New Zealand’, New Zealand Economic Papers. DOI: 10.1080/00779954.2014.893860.

Aziz, O., Ball, C., Creedy, J. and Eedrah, J. (2014), ‘The distributional impact of population ageing in New Zealand’, New Zealand Economic Papers. DOI: 10.1080/00779954.2014.890023.

Creedy, J. (2014), ‘The elasticity of taxable income, welfare changes and optimal tax rates’, New Zealand Economic Papers. DOI: 10.1080/00779954.2014.923087 .

Creedy, J., Halvorsen, E. and Thoresen, T.O. (2013), ‘Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics’, Review of Income and Wealth, 59, no. 2, pp.235-249. Working Paper Version: Working Papers in Public Finance Series WP08/2012.

Gemmell, N. and Au, J. (2013), ‘Do Smaller Governments Raise the Level or Growth of Output? A Review of Recent Evidence’Review of Economics, vol 64, issue 2, 85-116

Gemmell, N. and Au, J. (2013), ‘Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence’, Journal of the Asia Pacific Economy, 18, Apr, 203-209.

Gemmell, N., Kneller, R. and Sanz, I. (2013), ‘Fiscal Decentralization and Economic Growth: Spending Versus Revenue Decentralization’, Economic Inquiry, vol. 51, issue 4, 1915-1931. Published on-line, January 2013.

Marriott, L. (2013), Partnerships and Trusts, In New Zealand Taxation: Principles, Cases and Questions, Thomson Reuters, Wellington, pp.633-666.

Misch, F.Gemmell, N. and Kneller, R. (2013), ‘Growth and Welfare Maximization in Models of Public Finance and Endogenous Growth’Journal of Public Economic Theory, 15 (6), 939-967.

O’Connell, A. (2013). “Longevity trends and their implications for the age of eligibility for New Zealand Superannuation.” Wellington: Commission for Financial Literacy and Retirement Income.

O’Connell, A. (2013). “Submission in response to Discussion Document “Flexible Superannuation”” to the New Zealand Treasury.

Aziz, O., Carroll, N., and Creedy, J. . (2013), ‘An analysis of benefit flows in New Zealand using a social accounting framework’, New Zealand Economic Papers. Published on-line, October 2013.

Burns-Grant, J. and Marriott, L. (2012) ‘An Institutional Perspective on Fighting Obesity via the GST System: A New Zealand Case Study’. New Zealand Journal of Taxation Law and Policy, 18(2), 190-214.

Creedy, J., Claus, I. and Teng, J. (2012), ‘The Elasticity of Taxable Income in New Zealand’, Fiscal Studies, 33, no. 3, pp. 287-303. Working Paper Version: Working Papers in Public Finance Series, WP02/2012.

Creedy, J. and Gemmell, N. (2012), ‘Measuring Revenue Responses to Tax Rate Changes in Multi-rate Income Tax Systems: Behavioural and Structural Factors’, International Tax and Public Finance. Published online October, 2012. DOI 10.1007/s10797-012-9255-7. Working Paper Versions: New Zealand Treasury Working Paper No. 05/11 and Working Papers in Public Finance Series WP04/2012.

Creedy, J. and Hérault, N. (2012), Welfare-improving income tax reforms: a microsimulation analysis. Oxford Economic Papers, 64, no. 150, pp. 128-150.

Gemmell, N. and Hasseldine, J. (2012), ‘The Tax Gap: a Methodological Review’, Advances in Taxation, 20, December, pp.203-231.

Gemmell, N., Misch, F. and Moreno-Dodson, B. (2012), ‘Public Spending and Long-Run Growth in Practice: Concepts, Tools, and Evidence’, Chapter 2 in B. Moreno-Dodson (ed.) Is Fiscal Policy the Answer? ADevelopingCountry Perspective, Washington, DC: World Bank. pp. 69-108. Available at http://www.scribd.com/doc/111543659/Is-Fiscal-Policy-the-Answer

Gemmell, N., Misch, F. and Moreno-Dodson, B. (2012) ‘Public Spending for Long-Run Growth: A Practitioner’s View’, World Bank Economic Premise, 99 (December), 1-4.

Gemmell, N. and Ratto, M. (2012), ‘Behavioural Responses to Taxpayer Audits: Evidence from Random Enquiries of UK Self-Assessed Taxpayers’, National Tax Journal, 65, March, 33-58.

Marriott, L. (2012), ‘Tax Crime and Punishment in New Zealand’, British Tax Review, Issue 5, pp.623-656.

Marriott, L. (2012). Policy Making in Action: Tax and Retirement. In L. Oats (Ed.), Taxation: A Fieldwork Handbook. Abingdon: Routledge, 220-228.

O’Connell, A. (2012). “Underestimating lifespans? Why longevity risk exists in retirement planning and superannuation policy.” PhD thesis.  Victoria University of Wellington.

O’Connell, A. (2012). “Variation in longevity.” In Longevity Bulletin 03. London: Institute and Faculty of Actuaries.

Prebble, J. (2012), ‘Jurisprudential Perspectives of Taxation Law: Manifesto’, Working Paper Series.

Creedy, J. (2011), ‘Reflections on “Tax by Design”‘, Fiscal Studies, 32, no. 3, pp. 361-373.

Creedy, J. (2011), Tax and Transfer Tensions: Designing Direct Tax Structures. Cheltenham: Edward Elgar, pp. xvi+377.

Creedy, J. and Gemmell, N. (2011), ‘Corporate Tax Asymmetries: Effective Tax Rates and Profit Shifting’, International Tax and Public Finance, 18, March, 422-435.

Creedy, J., Hérault, N. and Kalb, G. (2011), ‘Measuring Welfare Changes in Behavioural Microsimulation Modelling: Accounting for the Random Utility Component’, Journal of Applied Economics, 14, no. 1, pp. 5-34.

Creedy, J., Hérault, N. and Kalb, G. (2011), ‘Tax Policy Design and the Role of a Tax-Free Threshold’. Public Finance and Management, 11, pp. 338-364.

Creedy, J., Li., S. M. and Moslehi, S. (2011), ‘The Composition of Government Expenditure: Economic Conditions and Preferences’. Economic Inquiry, 49, no. 1, pp. 94-107.

Creedy, J. and Moslehi, S. (2011), ‘A Loglinear Tax and Transfer Function: Majority Voting and Optimal Rates’, Australian Journal of Labour Economics, 14, no. 1, pp. 1-14.

Creedy, J. and Moslehi, S. (2011), Modelling the Composition of Government Expenditure. Cheltenham: Edward Elgar, pp. xiii+239.

Creedy, J. and Sanz-Sanz, J.F. (2011), ‘Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures’, Economic Modelling, 28, pp. 2589-2595.

Elliffe, C., Prebble, J. and Russ, N. (2011), ‘Key Practical Issues to Eliminate Double Taxation of Business Income–New Zealand: Report to the International Fiscal Association in Paris 2011’, Working Paper Series.

Gemmell, N. (2011), ‘Can a Fiscal Stimulus Boost Economic Growth Rates?: Introduction’, Economic Journal, 121, February, F1–F3.

Gemmell, N., Kneller, R. and Sanz, I. (2011), ‘The Timing and Persistence of Fiscal Policy Impacts on Growth: Evidence from OECD Countries’, Economic Journal, 121, February, F33–F58.

Marriott, L. (2011). New Zealand and Retirement Savings Taxation: Where are we now? In A. Maples and A. Sawyer (Eds.), Taxation Issues: Existing and Emerging, Christchurch: The Centre for Commercial and Corporate Law Inc, 25-43.

O’Connell, A. (2011). “How Long Do We Expect to Live?  A Review of the Evidence.” Journal of Population Ageing 4 (3), pp 185-201.  doi 10.1007/s12062-011-9049-1.

O’Connell, A. (2011). “International forecasts of future longevity.” In Longevity Bulletin 01. London: Institute and Faculty of Actuaries.

O’Connell, A. (2011). “Is life expectancy the lifespan we should expect?” In Longevity Bulletin 02. London: Institute and Faculty of Actuaries.

Prebble, J. (2011), ‘Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I–Tax Evasion and General Doctrines of Criminal Law’, New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996, Victoria University of Wellington Legal Research Paper No. 12/2012.

Prebble, J. (2011), ‘Exploiting Form in Avoidance by International Tax Arbitrage–Arguments Towards a Unifying Hypothesis of Taxation Law’, Asia-Pacific Tax Bulletin Volume 17, No. 1, pp8-14.

Prebble, J. (2011), ‘Fictions of Income Tax’, Victoria University of Wellington Legal Research Paper, Issue 29.

Prebble, J. (2011), ‘Justice Hill and the Autopoiesis of Income Tax Law’, Victoria University of Wellington Legal Research Paper.

Claus, I., Gemmell, N., Harding, M. and White, D. (2010), ‘Introduction’, Chapter 1 in Tax Reform in Open Economies: International and Country Perspectives. Cheltenham, UK and Northampton, Mass., USA: Edward Elgar Publishing, pp.ix, 1-12, 329.

Creedy, J. (2010), ‘Education Vouchers and Labour Supply’, Australian Journal of Labour Economics, 13, no. 2, pp. 155-173.

Creedy, J. (2010), ‘Reflections on “A Tax System for New Zealand’s Future”‘. Agenda, 17, no. 1, pp. 63-73.

Creedy, J. (2010), ‘The Elasticity of Taxable Income: an Introduction and Some Basic Analytics’, Public Finance and Management, 10, no. 4 pp. 556-589.

Creedy, J. (2010), ‘Tax and Transfer Tensions: Designing Direct Tax Structures’, Australian Economic Review, 43, no. 2, pp. 103-113.

Creedy, J. (2010), Tax Reform in Open Economies: International and Country Perspectives, Cheltenham, UK and Northampton, Mass., USA: Edward Elgar Publishing.

Creedy, J., Enright, J., Gemmell, N. and McNabb, N. (2010), ‘Income Redistribution and Taxes and Transfers in New Zealand’, Australian Economic Review, 43, 1, 2010, 39-51.

Creedy, J., Enright, J., Gemmell, N. and Mellish, A. (2010), ‘Population Ageing and Taxation in New Zealand’, New Zealand Economic Papers, 44, 2, 2010, 137-158.

Creedy, J. and Gemmell, N. (2010), ‘Behavioural Responses to Corporate Taxation’, Hacienda Pública Española, 193, 2, 2010, 109-130.

Creedy, J. and Gemmell, N. (2010), Modelling Corporation Tax Revenue. Cheltenham, UK: Edward Elgar Publishing, October 2010, pp. xiii + 267.

Creedy, J. and Gemmell, N. (2010), ‘Modelling Responses to Profit Taxation. The Case of UK Corporation Tax’, FinanzArchiv, 66, 3, 2010, 207-235.

Creedy, J., Li, S.M and Moslehi, S. (2010), ‘Inequality Aversion and the Optimal Composition of Government Expenditure’, Macroeconomic Dynamics, 14, pp. 290-306.

Creedy, J. and Moslehi, S. (2010), ‘The Optimal Composition of Government Expenditure Among Transfers, Education and Public Goods’. Hacienda Pública Española, 194, no. 3, pp. 41-64.

Creedy, J. and Moslehi, S. (2010), ‘The Optimal Division of Government Expenditure Between Public Goods and Transfer Payments’. Australian Economic Papers, 49, no. 2, pp. 87-100.

Creedy, J. and Moslehi, S. (2010), ‘The Role of Home Production in Voting over Taxes and Expenditure’. Australian Journal of Labour Economics, 13, no. 1, pp. 81-97.

Creedy, J. and Sanz-Sanz, J.F. (2010), ‘Revenue Elasticities in Complex Income Tax Structures: an Application to Spain’. Fiscal Studies, 31, no. 4, pp. 535-561.

Fritsch, N., Prebble, J. and Prebble, R. (2010), ‘A Comparison of Selected Features of Real Estate Investment Trust Regimes in the United States, the United Kingdom and Germany’, Bulletin for International Taxation, pp320-329; Victoria University of Wellington Legal Research Paper No. 14/2013.

Fritsch, N., Prebble, J. and Prebble, R. (2010), ‘Real Estate Investment Trust Regimes Viewed Through the Lens of the US Paradigm’, Bulletin for International Taxation, Volume 64, Issue 4, pp 211-213 Oxford University Press; Victoria University of Wellington Legal Research Paper No. 11/2013.

Fritsch, N., Prebble, J. and Prebble, R. (2010), ‘Real Estate INvestment Trusts in the United Kingdom’, Bulletin for International Taxation, 5, pp259-270.

Gemmell, N. (2010), ‘Tax Reform in New Zealand: Current Developments’, Chapter 3 in C. Evans, R. Krever, and P. Mellor (eds) Australia’s Future Tax System: The Prospects After Henry. Essays in Honour of John W. Freebairn. Sydney, Australia: Thomson Reuters, October 2010, pp. 63-92.

Hikaka, G. and Prebble, J. (2010), ‘Autopoiesis and General Anti-Avoidance Rules’, Critical Perspectives on Accounting Volume 21, Issue 7, 545-559.

Marriott, L. (2010),The Politics of Retirement Savings: A Trans-Tasman Comparison. Sydney: CCH Publishing, 260pp.

Marriott, L. (2010), ‘Innovation in Retirement Savings Policy: The New Zealand Experience’, Journal of Comparative Policy Analysis: Research and Practice, 12, 1 and 2, pp197-212.

Marriott, L. (2010), ‘Power and Ideas: The development of retirement savings taxation in Australasia’, Critical Perspectives on Accounting, 21, 7, pp. 597-610.

Marriott, L. (2010), ‘The Science of Taxing the Arts’,  Journal of the Australasian Tax Teachers’ Association, 5, 1, pp. 187-233.

Marriott, L. and Mackenzie, G. (2010), ‘New Zealand Retirement Saving and Taxation: Lessons from Australia’, Australian Tax Forum, 26, pp683-707.

Misch, F., Gemmell, N. and Kneller, R. (2010), ‘Binding Constraints and Second-Best Strategies in Endogenous Growth Models with Public Finance’, Journal of Globalization and Development, 1(2).

O’Connell, A. (2010). “Retirement Expectations: How long do we expect retirement to last?” In Retirement Income and Intergenerational Equity, eds. Judith Davey, Geoff Rashbrooke and Robert Stephens. Wellington: Institute of Policy Studies.

Prebble, J. (2010), ‘Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part II–Criminal Law Consequences of Categories of Evasion and Avoidance’, New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 59-74, 1996; Victoria University of Wellington Legal Research Paper No. 13/2012.

Prebble, J. (2010), ‘Ectopia, Tax Law and International Taxation’, British Tax Review, No. 5, pp. 383-403, 1997; Victoria University of Wellington Legal Research Paper No. 28/2011.

Prebble, J. (2010), ‘Income Tax-Charity-Land and Income Tax Act 1954, S 84b’, Recent Law, p.12, Febuary 1978.

Prebble, J. (2010), ‘International Taxation-Conference Report’, (1989) 19 Institute of Policy Studies Newsletter, p. 13.

Prebble, J. (2010), ‘New Zealand’s 1988 International Tax Regime for Trusts’, Australian Tax Forum, Vol. 6, pp. 65-87, 1989; Victoria University of Wellington Legal Research Paper No. 29/2012

Prebble, J. (2010), ‘New Zealand Trusts in International Tax Planning’, British Tax Review, No. 5, pp. 554-564, 2000; Victoria University of Wellington Legal Research Paper No. 27/2012.

Prebble, J. (2010), ‘The New Zealand Trust as a Vehicle for Foreign Investment’, Offshore Tax Planning Review, Vol. 6, pp. 47-56, 1996; Victoria University of Wellington Legal Research Paper No. 32/2012.

Prebble, J. (2010), ‘The Peterson Case and its Impact on the Rules in BNZ Investments Ltd. and Cecil Bros.’, Taxation Issues in the Twenty-First Century, Adrian Sawyer, ed., Christchurch, 2006; Victoria University of Wellington Legal Research Paper No. 43/2011.

Prebble, J. (2010), ‘A Tax System for New Zealand’s Future’, Report of the Victoria University of Wellington Tax Working Group, January 2010.

Prebble, J., Prebble, R. and Vidler Smith, C. (2010), ‘Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance’, New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006; Victoria University of Wellington Legal Research Paper No. 10/2012

Prebble, R. and Prebble, J. (2010), ‘Critical Issues in Comparative & International Taxation: Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law? A Comparative Study‘, Saint Louis University Law Journal, 55 St. Louis L.J. 21, pp21-1501.

Prebble, R. and Prebble, J. (2010), ‘Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law-A Comparative Study’, Saint. Louis University Law Journal, 55 St. Louis L.J. 21.

Prebble, Z. and Prebble, J. (2010), ‘The Morality of Tax Avoidance’Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012.

 

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