School of Accounting and Commercial Law


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 realtionahip 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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