Working Papers in Public Finance Series ISSN 2350-2754

The Chair in Public Finance, Victoria University of Wellington, in collaboration with researchers in New Zealand and overseas, has published Working Papers in Public Finance which are also available on RePEc (Research Papers in Economics).

Research Associates in bold. 

WP01/2016

Creedy, J. ‘The Optimal Threshold for GST on Imported Goods’.

WP02/2016

Gemmell, N., Kneller, R., McGowan, D., Sanz, I. and Sanz-Sanz, J. F. ‘Corporate Taxation and Productivity Catch-Up: Evidence from European Firms’.

WP03/2016

Creedy, J., Gemmell, N. and Teng, J. ‘The Elasticity of Taxable Income: Allowing for Endogeneity and Income Effects’.

WP04/2016

Gemmell, N., Gill, D. and Nguyen, L. ‘The Changing Size of the State in New Zealand, 1900-2015’.

WP05/2016

Creedy, J. and Gemmell, N. ‘Types of Income Mobility: Insights from TIM Curves’.


WP01/2015

Creedy, J., Gemmell, N. and Scobie, G. ‘Pensions, Savings and Housing: A Life-Cycle Framework with Policy Simulations’

WP02/2015

Creedy, J. ‘The Welfare Gain from a New Good: An Introduction’

WP03/2015

Creedy, J. ‘A Note on Computing the Gini Inequality Measure with Weighted Data’

WP04/2015

Creedy, J., and Gemmell, N. ‘Taxation and the User Cost of Capital: An Introduction’

WP05/2015

White, D. ‘Personal Capital Gains or Rate of Return Taxation? A Survey of Theory in Reform Proposals’
*Contact author for further information on this paper.

WP06/2015

Sanz-Sanz, J.F. ‘Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A Note’

WP07/2015

Ball, C. and Creedy, J. ‘Inequality in New Zealand 1983/84 to 2013/14’

WP08/2015

Thomas, A. ‘The distributional effects of consumption taxes in New Zealand’

WP09/2015

Buckle, R.A. and Creedy, J. ‘Fifty Years of New Zealand Economic Papers: 1966-2015’

WP10/2015

Creedy, J. and Scobie, G. ‘Debt Projections and Fiscal Sustainability with Feedback Effects’.

WP11/2015

Creedy, J. and Mok, P. ‘Labour Supply in New Zealand and the 2010 Tax and Transfer Changes’

WP12/2015

Ball, C., Creedy, J. and Scobie, G. ‘Long-run Fiscal Projections under Uncertainty: The Case of New Zealand’


WP01/2014

Misch, F., Gemmell, N. and Kneller, R., ‘Complementarity in Models of Public Finance and Endogenous Growth’

WP02/2014

Creedy, J. and Gemmell, N.‘Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax’

WP03/2014

O’Connell, A., ‘Longevity Trends and their Implications for the Age of Eligibility for New Zealand Superannuation’

WP04/2014

Misch, F., Gemmell, N. and Kneller, R., ‘Using Surveys of Business Perceptions as a Guide to Growth-Enhancing Fiscal Reforms’

WP05/2014

Alm, J., Hodge, T. R., Sands, G. and Skidmore, M., ‘Property Tax Delinquency – Social Contract in Crisis: The Case of Detroit’

WP06/2014

Gemmell, N., ‘The Prices of Goods and Services in New Zealand: An International Comparison’

WP07/2014

Skidmore, M., ‘Housing Affordability:Lessons from the United States’

WP08/2014

Falvey, F., Gemmell, N., Chang, C., and Zheng, G., ‘Explaining International Differences in the Prices of Tradables and Non-Tradables (with a New Zealand Perspective)’

WP09/2014

Marriott, L., and Sim, D.,’Indicators of Inequality for Māori and Pacific People’
*This article has been published in The Journal of New Zealand Studies, 20, pp. 24-50.

WP010/2014

Gemmell, N., Kneller, R., and Sanz, I.,‘Does the Composition of Government Expenditure Matter to Long-run GDP Levels’

WP011/2014

Creedy, J.,‘Interpreting Inequality Measures and Changes in Inequality’

WP012/2014

Arrazola, M., de Hevia, J. Romera, D. and Sanz-Sanz, J.F., ‘Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain’

WP013/2014

Arrazola, M., de Hevia, J. Romera, D. and Sanz-Sanz, J.F.‘Determinants of the Spanish Housing Market over Three Decades and Three Booms: Long Run Supply and Demand Elasticities’

WP014/2014

Creedy, J.‘ A note on Inequality-Preserving Distributional Changes’

WP015/2014

Palmer, C. ‘Flood and Fire And Famine: Tax Policy Lessons from the Australian Response to Natural Disasters’

WP016/2014

Creedy, J., Eedrah, J.‘Income Redistribution and Changes in Inequality in New Zealand from 2007 to 2011: Alternative Distributions and Value Judgements’

 


WP01/2013

Gemmell, N., Kneller, R., McGowan, D., Sanz, I. and Sanz-Sanz, J. F., ‘Corporate Taxation and Productivity Catch-Up: Evidence from European Firms’

WP02/2013

Gemmell, N., Kneller, R. and Sanz, I., ‘The Growth Effects of Tax Rates in the OECD’ *Listed on SSRN’s Top Ten download list for: ERN: Economic Growth (Econometrics) – 23/06/13

WP03/2013

Creedy, J. and Gemmell, N., ‘Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand?

WP04/2013

Creedy, J., ‘The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates’

WP05/2013

Ball, C. and Creedy, J., ‘Population Ageing and the Growth of Income and Consumption of Tax Revenue’

WP06/2013

Ball, C. and Creedy, J., ‘Tax Policy with Uncertain Future Costs: Some Simple Models’

WP07/2013

Creedy, J. and Makale, K., ‘Social Expenditure in New Zealand: Stochastic Projections’

WP08/2013

Aziz, O., Carroll, N. and Creedy, J., ‘An Analysis of Benefit Flows in New Zealand using a Social Accounting Framework’.

WP09/2013

Creedy, J., ‘Alternative Distributions for Inequality and Poverty Comparisons’

WP10/2013

Aziz, O., Gemmell, N. and Laws, A., ‘The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand’

WP11/2013

Gemmell, N. and Hasseldine, J., “Taxpayers’ Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique”

WP12/2013

Fabling, R., Gemmell, N., Kneller, R. and Sanderson, L., ‘Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand’


WP01/2012

Bandyopadhyay, D., Barro. R., Couchman, J., Gemmell. N., Liao, G. and McAlister, F., ‘Average Marginal Income Tax Rates in New Zealand, 1907-2009’

WP02/2012

Claus, I., Creedy, J., and Teng, J., ‘The Elasticity of Taxable Income in New Zealand’

WP03/2012

Carey, S., Creedy, J., Gemmell, N. and Teng, J., ‘Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument’

WP04/2012

Creedy, J. and Gemmell, N., ‘Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors’

WP05/2012

Creedy, J. and Gemmell, N., ‘Revenue-Maximising Elasticities of Taxable Income in Multi-Rates Income Tax Structures’

WP06/2012

Creedy, J. and Hérault, N., ‘Decomposing Inequality and Social Welfare Changes: The Use of Alternative Welfare Metrics’

WP07/2012

Creedy, J. and Moslehi, S., ‘The Composition of Government Expenditure with Alternative Choice Mechanisms’

WP08/2012

Creedy, J., Halvorsen, E. and Thoresen, T. O., ‘Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics’

WP09/2012

Gemmell, N. and Hasseldine, J., ‘The Tax Gap: A Methodological Review’

WP10/2012

Gemmell, N. and Au, J., ‘Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence’

*This has now been published as ‘Do Smaller Governments Raise the Level or Growth of Output? A Review of Recent Evidence’Review of Economics, vol 64, issue 2, 85-116 and ‘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.

 

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