School of Accounting and Commercial Law


The New Zealand Dividend Psyche: Dividend policies and imputation

Tax has a major impact on corporate dividend policy. In-depth interviews with 25 New Zealand corporates and 12 investor groups underpin EY’s report Imputation and the New Zealand Dividend Psyche. Join us for this session covering the report’s major findings on corporate behaviours.

The Chair in Public Finance and EY invite you to join them for this seminar on Monday 23 November.
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Tax Reform in Developing Countries

A recent publication which combines three decades of research on tax reform in developing countries. Edited by James Alm and Jorge Martinez-Vazquez, the collection includes works from Michalel Keen, Thomas Piketty, Joseph Stiglitz and our own Norman Gemmell.

New Working Papers in Public Finance

Professor John Creedy and various collaborators have produced a number of new working papers for September, including Debt Projections and Fiscal Sustainability with Feedback Effect, Labour Supply in New Zealand and the 2010 Tax and Transfer Changes and Long-run Fiscal Projections under Uncertainty: The Case of New Zealand.

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.



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