School of Accounting and Commercial Law


New Zealand Public Finance Newsletter, Issue 7

The most recent issue of the New Zealand Public Finance Newsletter is available to read now. This issue includes a report on the economic effect of the most recent NZ Budget, a review of the 2015 Public Finance Debate series and a brief survey of the new capital gains tax. This issue also begins our profile series, public finance people, introducing Dr Grant Scobie.


Measuring Revenue-maximizing Elasticities of Taxable Income: Evidence for the US Income Tax

In a paper recently published in the Public Finance Review, Professor Norman Gemmell and Professor John Creedy, discuss the realtionship between marginal tax rates in the US income tax system and their respective Laffer curves. Read article now.


Tax to stop 'bad' behaviour dents level playing field

Professor Norman Gemmell discusses the new capital gains tax in the Dominion Post.


2015 Budget Commentary

Professor Norman Gemmel comments on what the 2015 Budget means for New Zealand's economy.




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