School of Accounting and Commercial Law

Publications

On this page is a list of Professor Gemmell’s publications from 2011-2013 inclusive. For quicker search, please click on links below for a shortcut to the relevant section on this page.

For earlier publications (2010 and prior), please view here.


 

Annual Report

2012/2013 Annual Report
Web Version                           High Resolution

2011/2012 Annual Report
Web Version                           High Resolution

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Academic Publications

2013

Gemmell, N., Kneller, R. and Sanz, I. (2013), 'Fiscal decentralization and economic growth: spending versus revenue decentralization’, Economic Inquiry, vol. 51, issue 4, 1915-1931. Published on-line, January 2013.

Gemmell, N. and Au, J. (2013), ‘Do Smaller Governments Raise the Level or Growth of Output? A Review of Recent Evidence’, Review of Economics, vol 64, issue 2, 85-116 

Gemmell, N. and Au, J. (2013), 'Government size, fiscal policy and the level and growth of output: A review of recent evidence', Journal of the Asia Pacific Economy, 18, Apr, 203-229.

Misch, F., Gemmell, N. and Kneller, R. (2013), ‘Growth and welfare maximization in models of public finance and endogenous growth’, Journal of Public Economic Theory, 15 (6), 939-967. 

2012

Gemmell, N., Misch, F. and Moreno-Dodson, B. (2012), 'Public Spending for Long-Run Growth: A Practitioner's View', World Bank Economic Premise, 99 (December), 1-4.

Gemmell, N. and Hasseldine, J. (2012), ‘The tax gap: a methodological review’ Advances in Taxation, 20, December, pp.203-231.

Creedy, J. and Gemmell, N. (2012), ‘Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors’, International Tax and Public Finance. Published online October, 2012. DOI 10.1007/s10797-012-9255-7.

Gemmell, N. and Ratto, M. (2012), ‘Behavioural responses to taxpayer audits: Evidence from random enquiries of UK self-assessed taxpayers’, National Tax Journal, 65, March, 33-58.

2011

Creedy, J. and Gemmell, N. (2011), ‘Corporate tax asymmetries: effective tax rates and profit shifting’, International Tax and Public Finance, 18, March, 422-435.

Gemmell, N. (2011), ‘Can a fiscal stimulus boost economic growth rates?: Introduction’, Economic Journal, 121, February, F1–F3.

Gemmell, N., Kneller, R. and Sanz, I. (2011), ‘The timing and persistence of fiscal policy impacts on growth: Evidence from OECD countries, Economic Journal, 121, February, F33–F58.

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Book

Books and Book Chapters

2012

Gemmell, N., Misch, F. and Moreno-Dodson, B. (2012), ‘Public spending and long-run growth in practice: concepts, tools, and evidence’, Chapter 2 in B. Moreno-Dodson (ed.) Is Fiscal Policy the Answer? A Developing Country Perspective, Washington, DC: World Bank. pp. 69-108. Available at http://www.scribd.com/doc/111543659/Is-Fiscal-Policy-the-Answer

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Conference & Seminar Presentations/Papers

Conference

2013

Gemmell, N. (2013), 'Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand', presented to the New Zealand Association of Economists Annual Conference, Amora Hotel, Wellington, July 

Gemmell, N. (2013), 'Could Fiscal Drag Pay for the Public Spending Effects of Ageing?', presented to the Treasury’s Long-Term Fiscal External Panel at Victoria University, Wellington, New Zealand (March)

Gemmell, N. (2013), 'Behavioural Responses to Taxes and Measures of the Tax Gap', presented to Inland Revenue Department, Wellington, New Zealand (February) 


2012

Gemmell, N. (2012), 'Can Tax Rises Pay for the Public Spending Effects of Ageing?', invited presentation to the N.Z. Treasury and Victoria University of Wellington, Affording Our Future Conference, VUW Business School, Wellington, December 2012. 

Gemmell, N. (2012), ‘The top tax rate in New Zealand. How high is too high?’, invited presentation to the New Zealand Government Economics Network Annual Conference, Wellington, December 2012.

Gemmell, N. (2012), ‘Can tax rises pay for the public spending effects of ageing?’, invited presentation to the N.Z. Treasury and Victoria University of Wellington, Affording Our Future Conference, VUW Business School, Wellington, December 2012.

Creedy, J. and Gemmell, N. (2012), ‘Taxpayers’ behavioural responses and the Laffer effect’, paper presented to the 11th Annual LAGV Conference on Public Economics, University of Marseilles, June 2012 (With J. Creedy).

Carey, S., Creedy, J., Gemmell, N. and Teng, J. (2012), ‘Regression estimates of the elasticity of taxable income and the choice of instrument’, paper presented to the New Zealand Association of Economists Annual Conference, Massey University, Palmerston North, June 2012.

 

2011

Gemmell, N. (2011), ‘Taxes, growth and fiscal stimulus’, Keynote Address presented at the Globalisation & Development Centre, Bond University, Australia and Economic Growth Centre, Nanyang Technical University, Singapore, First Annual Workshop on Economic and Policy Developments in East Asia, Gold Coast, Australia, October.

Creedy, J. and Gemmell, N. (2011), ‘Tax rates and revenue changes: behavioural and structural factors’, paper presented to the New Zealand Association of Economists Annual Conference, Wellington, July.

Bandyopadhyay, D., Barro, R., Couchman, J., Gemmell, N., Liao, G. and McAlister, F. (2011), ‘Calculating Average Marginal Tax Rates for New Zealand, 1907-2009’slides presented to the New Zealand Association of Economists Annual Conference, Wellington, July.

Misch, F., Gemmell, N. and Kneller, R. (2011), ‘Growth and welfare maximisation in models of public finance and endogenous growth’, paper presented to the N.Z. Macroeconomic dynamics Workshop, Victoria University of Wellington, School of Economics & Finance, Wellington, April.

Seminar

2012

'Taxpayers' responses to income tax rate increases. Do they reduce revenue?', presented to Department of Economics, Otago University, Dunedin, New Zealand (March)

"Taxpayers' behavioural responses and the 'Laffer Effect'", presented to MOTU Public Policy Research Seminar Series (April)

'Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures', presented to School of Economics & Finance, Victoria University, Wellington, New Zealand (May & September)

 

2011

'New Zealan Tax Reform' presented to Department of Economics, University of Tasmania, Hobart, Australia (June)

Department of Economics, Deakin University, Melbourne, Australia (June)

'Taxes, Growth and Fiscal Stimulus: What Does the Evidence Say' presented to Globablisation & Development Centre, Faculty of Business, Bond University, Australia (June)

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Other Papers

Gemmell, N., Kneller, R. and Sanz, I. (2011), 'The growth effects of corporate and personal income taxes in the OECD'. Globalisation and Development Centre, Bond University, Australia, Working Paper No. 49.

Gemmell, N., Kneller, R. and Sanz, I. (2011), ‘The composition of public expenditure and economic growth’.

Gemmell, N., and Creedy, J. (2011), ‘Tax rates and revenue changes: behavioural and structural factors’, New Zealand Treasury Working Paper No. 05/11.

Gemmell, N., Kneller, R. and Misch, F. (2011), ‘Fiscal policy and growth with complementarities and constraints on government’, Centre for European Economic Research (ZEW) Discussion Paper No. 11-018. Mannheim: ZEW.

Gemmell, N., Kneller, R. and Misch, F. (2008), ‘Business perceptions, fiscal policy and growth’, University of Nottingham, Centre for Research in Economic Development and International Trade, CREDIT Research Paper 08/10.