School of Accounting and Commercial Law

Publications

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Working Papers in Public Finance Series

The Chair in Public Finance, in collaboration with researchers in New Zealand and overseas, has published Working Papers in Public Finance (ISSN 2350-2754) which are also available on RePEc (Research Papers in Economics).
 

Annual Report

The Annual Report provides an overview of the performance of the chair, an insight into current research and a review of highlights of the year. The report for 2013-2014 will be published early 2015.

View previous annual reports.

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Academic Publications (2011-2014 Inclusive)

View earlier publications (2010 and prior).

2014

Gemmell, N., Kneller, R., and Sanz, I. (2014) 'The growth effects of tax rates in the OECD', Canadian Journal of Economics, vol. 47, no. 4. Forthcoming November 2014.

Carey, S., Creedy, J., Gemmell, N. and Teng, J. (2014) ‘Estimating the elasticity of taxable income in New Zealand’, Economic Record. Forthcoming 2014.

Gemmell, N., Kneller, R. and Misch, F. (2014) Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms’, Economics of Transition, vol. 22, No. 4, pp. 683-4725.

 Gemmell, N., and Hasseldine, J. (2014) 'Taxpayers' behavioural responses and measures of tax compliance 'gaps': A critique and a new measure', Fiscal Studies, vol. 35, no. 3, pp. 275-296.

Creedy, J. and Gemmell, N. (2014) 'Can fiscal drag pay for the public spending effects of the population aging in New Zealand', New Zealand Economic Papers, vol. 48, no. 2, pp. 169-182.

Creedy, J. and Gemmell, N. (2014) 'Revenue-maximising tax rates and elasticities of taxable income in New Zealand', New Zealand Economic Papers, Published on-line, March 2014.

2013

Gemmell, N., Kneller, R. and Sanz, I. (2013), 'Fiscal decentralization and economic growth: spending versus revenue decentralization’, Economic Inquiry, vol. 51, issue 4, pp. 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, pp. 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, pp. 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), pp. 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), pp. 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, pp. 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, pp. 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

2014

Gemmell, N. (2014), 'The Growth Challenge: Sustainable Fiscal Policy' presented to ANZSOG Annual Conference, Canberra, Australia (August).

Gemmell, N. (2014), 'Discussants Comments on 'Tax-Loss Mechanisms' by Jacob
Nussin and Avraham Tabbach'
presented to the Oxford University Centre for Business
Taxation
Summer Symposium
, Saϊd Business School, Oxford, United Kingdom (June).

Gemmell, N. (2014), 'Tax (Non-) Compliance Research: A New Zealand Perspective' presented to the Cash and Hidden Economy International Revenue Conference, Auckland, New Zealand (April).

Gemmell, N. (2014),'Revenue-Maximising Estimates of the Elasticity of Taxable Income: Evidence for the US Income Tax' presented  to the 2nd annual TARC workshop at University of Exeter Business School, Exeter, United Kingdom (March). 

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

2014

'Are prices high in New Zealand? If so, why?', presented to the public and sponsored by the New Zealand Productivity Commission at Victoria University of Wellington, Wellington, New Zealand (May).

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 Zealand 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.

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