Working Papers in Public Finance Series

ISSN 2350-2754

The Chair in Public Finance, in collaboration with research associates in New Zealand and around the world, have published Working Papers in Public Finance which are also available on RePEc (Research Papers in Economics).

2018

WP14/2018

Buckle, R. Thirty years of inflation targeting in New Zealand: The origins, evolution and influence of a monetary policy innovation.

WP13/2018

Buckle, R. A quarter of a century of fiscal responsibility: The origins and evolution of fiscal policy governance and institutional arrangements in New Zealand, 1994 to 2018.

WP12/2018

Nolan, M. Did tax-transfer policy change New Zealand disposable income inequality between 1988 and 2013?

WP11/2018

Creedy, J. and Gemmell, N. Income Inequality in New Zealand: Why Conventional Estimates are Misleading

WP10/2018

Harkness, J. and Tipper, A. Environmental Taxation and Expenditure in New Zealand.

WP09/2018

Nolan, M. Income-leisure preferences in New Zealand: 1988-2013.

WP08/2018

Creedy, J., Gemmell, N., Hérault, N. and Mok, P. Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand.

WP07/2018

Cabral, A., Gemmell, N. Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand.

WP06/2018

Creedy, J., Gemmell, N. and Laws, A. Relative Income Dynamics of Individuals in New Zealand: New Regression Estimates

WP05/2018

Nolan, M. New Zealand Wage Equations: 1988-2013

WP04/2018

Creedy, J., Gemmell, N. The Elasticity of Taxable Income of Individuals in Couples

WP03/2018

Buckle, R., Creedy, J. The Impact on Research Quality of Performance-Based Funding: The Case of New Zealand's PBRF Scheme.

WP02/2018

Nolan, M. Income Tax and Transfer Policy Changes in New Zealand: 1988-2013

WP01/2018

Nolan, M. Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013

2017

WP17/2017

Gemmell, N., Nolan, P. and Scobie,G. Estimating Quality-Adjusted Productivity in Tertiary Education: Methods and Evidence for New Zealand

WP16/2017

Buckle, R., Creedy, J. An Evaluation of Metrics Used by the Performance-Based Research Fund Process in New Zealand.

WP15/2017

Alinaghi, N., Reed, W.R Taxes and Economic Growth in OECD Countries: A Meta-Regression Analysis

WP14/2017

Alinaghi, N., Reed, W.R Meta-Analysis and Publication Bias: How Well does the Fat-Pet-Peese Procedure Work?

WP13/2017

Creedy, J., Gemmell, N. Income Dynamics, Pro-Poor Mobility and Poverty Persistence Curves

WP12/2017

Creedy, J., Gemmell, N. Illustrating Income Mobility: Two New Measures

WP11/2017

Buckle, R., Creedy, J.The Evolution of Research Quality in New Zealand Universities as Measured by the Performance-Based Research Fund Process.

WP10/2017

Creedy, J., Mok,P. Labour Supply Elasticities in New Zealand

WP09/2017

Creedy, J., Mok,P. The Marginal Welfare Cost of Personal Income Taxation in New Zealand.

WP08/2017

Gemmell, N. Reforms to New Zealand Superannuation Eligibility: Are They a Good Idea?

WP07/2017

Creedy, J., Gemmell, N. and Loc Nguyen. Income Inequality in New Zealand, 1935-2014.

WP06/2017

Hebous, S., Ruf, M. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment.

WP05/2017

Alm, J. Is Economics Useful for Public Policy?

WP04/2017

Alm, J., Bloomquist, Kim M., McKee, M. When you Know your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance.

WP03/2017

Gemmell, N., Ratto, Marisa. The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment.

WP02/2017

Creedy, J., Gemmell, N. Effective Tax Rates and the User Cost of Capital when Interest Rates are Low.

WP01/2017

Adhikari, B., Alm, J. Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods.

2016

WP10/2016

Gemmell, N., Gill, D. and Nguyen, L. ‘Explaining the Size of the State in New Zealand, 1972-2014’.

WP09/2016

Gemmell, N. 'An Allingham-Sandmo Tax Compliance with Imperfect Enforcement.'

WP08/2016

Grimes, A., Gemmell, N., Skidmore, M. ‘Do Local Property Taxes Affect New Building Development? Results from a Quasi-Natural Experiment in New Zealand.'

WP07/2016

Creedy, J. 'Optimal Tax Enforcement: Keen and Slemrod Explored*.'

WP06/2016

Ball, C. 'Estimating Income Dynamics from Cross-Sectional Data using Matching Techniques.'

WP05/2016

Creedy, J. and Gemmell, N. 'Types of Income Mobility: Insights from TIM Curves'.

WP04/2016

Gemmell, N., Gill, D. and Nguyen, L. 'The Changing Size of the State in New Zealand, 1900-2015'.

WP03/2016

Creedy, J., Gemmell, N. and Teng, J. 'The Elasticity of Taxable Income: Allowing for Endogeneity and Income Effects'.

WP02/2016

Gemmell, N., Kneller, R., McGowan, D., Sanz, I. and Sanz-Sanz, J. F. 'Corporate Taxation and Productivity Catch-Up: Evidence from European Firms'.

WP01/2016

Creedy, J. 'The Optimal Threshold for GST on Imported Goods'.

2015

WP12/2015

Ball, C., Creedy, J. and Scobie, G. 'Long-run Fiscal Projections under Uncertainty: The Case of New Zealand'.

WP11/2015

Creedy, J. and Mok, P. 'Labour Supply in New Zealand and the 2010 Tax and Transfer Changes'.

WP10/2015

Creedy, J. and Scobie, G. 'Debt Projections and Fiscal Sustainability with Feedback Effects'.

WP09/2015

Buckle, R.A. and Creedy, J. 'Fifty Years of New Zealand Economic Papers: 1966-2015'.

WP08/2015

Thomas, A. 'The distributional effects of consumption taxes in New Zealand'.

WP07/2015

Ball, C. and Creedy, J. 'Inequality in New Zealand 1983/84 to 2013/14'.

WP06/2015

Sanz Sanz, J.F. 'Revenue-Maximising Tax Rates in Personal Income Taxation  in the Presence of ConsumptionTaxes: A Note'.

WP05/2015

White, D. 'Personal Capital Gains of Rate of Return Taxation? A Survey in Theory in Reform Proposals'.

WP04/2015

Creedy, J. and Gemmell, N. 'Taxation and the User Cost of Capital: An Introduction'.

WP03/2015

Creedy, J. 'A Note on Computing the Gini Inequality Measure with Weighted Data'.

WP02/2015

Creedy, J. 'The Welfare Gain from a New Good: An Introduction'.

WP01/2015

Creedy, J., Gemmell, N. and Scobie, G. 'Pensions, Savings and Housing: A Life-Cycle Framework with Policy Simulations'.

2014

WP16/2014

Creedy, J. and Eedrah, J. 'Income Redistribution and Changes in Inequality in New Zealand from 2007 to 2011: Alternative Distributions and Value Judgements'.

WP15/2014

Palmer, C. 'Flood and Fire and Famine': Tax Policy Lessons from the Australian Responses to Natural Disasters'.

WP14/2014

Creedy, J. 'A note on Inequality-Preserving Distributional Changes'.

WP13/2014

Arrazola, M., de Hevia, J. Romera, D. and Sanz-Sanz, J.F. 'Determinants of the Spanish Housing Market over Three Decades and Three Booms: Long Run Supply and Demand Elasticities'.

WP12/2014

Arrazola, M., de Hevia, J. Romera, D. and Sanz-Sanz, J.F. 'Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain'.

WP11/2014

Creedy, J., 'Interpreting Inequality Measures and Changes in Inequality'.

WP10/2014

Gemmell, N., Kneller, R., and Sanz, I., 'Does the Composition of Government Expenditure Matter for Long-run GDP Levels'.

WP09/2014

Marriott, L., and Sim, D., 'Indicators of Inequality for Māori and Pacific People'.

WP08/2014

Falvey, R., Gemmell, N., Chang, C. and Zheng, G., ‘Explaining International Differences in the Prices of Tradables and Non-Tradables (with a New Zealand Perspective)’.

WP07/2014

Skidmore, M.,’Housing Affordability: Lessons from the United States'

WP06/2014

Gemmell, N., 'The Prices of Goods and Services in New Zealand: An International Comparison'

WP05/2014

Alm, J., Hodge, T.R., Sands, G. and Skidmore, M., 'Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit'

WP04/2014

Misch, F., Gemmell, N. and Kneller, R., 'Using Surveys of Business Perceptions as a Guide to Growth-Enhancing Fiscal Reform'

WP03/2014

O'Connell, A., 'Longevity Trends and their Implications for the Age of Elibility for New Zealand Superannuation'

WP02/2014

Creedy, J. and Gemmell, N., 'Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax'.

WP01/2014

Misch, F., Gemmell, N. and Kneller, R., 'Complementarity in Models of Public Finance and Endogenous Growth'.

2013

WP12/2013

Fabling, R., Gemmell, N., Kneller, R. and Sanderson, L., 'Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand'. Revised September 2014.

WP11/2013

Gemmell, N. and Hasseldine, J., 'Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique'.

WP10/2013

Aziz, O., Gemmell, N. and Laws, A., 'The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand'.

WP09/2013

Creedy, J., 'Alternative Distributions for Inequality and Poverty Comparisons'.

WP08/2013

Aziz, O., Carroll, N. and Creedy, J., 'An Analysis of Benefit Flows in New Zealand using a Social Accounting Framework'.

WP07/2013

Creedy, J. and Makale, K., 'Social Expenditure in New Zealand: Stochastic Projections'.

WP06/2013

Ball, C. and Creedy, J., 'Tax Policy with Uncertain Future Costs: Some Simple Models'.

WP05/2013

Ball, C. and Creedy, J., 'Population Ageing and the Growth of Income and Consumption of Tax Revenue'.

WP04/2013

Creedy, J., 'The Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates'.

WP03/2013

Creedy, J. and Gemmell, N., 'Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand?'

WP02/2013

Gemmell, N., Kneller, R. and Sanz, I., 'The Growth Effects of Tax Rates in the OECD'.
*Recently listed on SSRN's Top Ten download list for: ERN: Economic Growth (Econometrics) - 23/06/13

WP01/2013

Gemmell, N., Kneller, R., McGowan, D., Sanz, I. and Sanz-Sanz, J. F., 'Corporate Taxation and Productivity Catch-Up: Evidence from European Firms'.

2012

WP10/2012

Gemmell, N. and Au, J., ‘Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence’.

WP09/2012

Gemmell, N. and Hasseldine, J., ‘The Tax Gap: A Methodological Review’.

WP08/2012

Creedy, J., Halvorsen, E. and Thoresen, T. O., ‘Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics’.

WP07/2012

Creedy, J. and Moslehi, S., ‘The Composition of Government Expenditure with Alternative Choice Mechanisms’.

WP06/2012

Creedy, J. and Hérault, N., ‘Decomposing Inequality and Social Welfare Changes: The Use of Alternative Welfare Metrics’.

WP05/2012

Creedy, J. and Gemmell, N., ‘Revenue-Maximising Elasticities of Taxable Income in Multi-Rates Income Tax Structures’.

WP04/2012

Creedy, J. and Gemmell, N., ‘Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors’.

WP03/2012

Carey, S., Creedy, J., Gemmell, N. and Teng, J., ‘Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument’.

WP02/2012

Claus, I., Creedy, J., and Teng, J., ‘The Elasticity of Taxable Income in New Zealand’.

WP01/2012

Bandyopadhyay, D., Barro. R., Couchman, J., Gemmell. N., Liao, G. and McAlister, F., ‘Average Marginal Income Tax Rates in New Zealand, 1907-2009’.