School of Accounting and Commercial Law


2015 Public Finance Christmas Debate

On 9 December 2015, the Chair in Public Finance and Government Economics Network hosted the (now) annual Public Finance Christmas debate.

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 held a seminar on this subject 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 Michael Keen, Thomas Piketty, Joseph Stiglitz and our own Norman Gemmell.

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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