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Chair in Public Finance: Working Paper Series
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Browsing Chair in Public Finance: Working Paper Series by Issue Date

Browsing Chair in Public Finance: Working Paper Series by Issue Date

Now showing items 1-20 of 99

Taxation, user cost of capital and investment behaviour of New Zealand firms

Nolan, Gulnara; Nolan, Matt (2021)

This paper investigates the relationship between the user cost of capital (UCC) and the investment behaviour of New Zealand firms both in the short and long run. The key goal is to understand how policy changes that influence ...
What is happening to tax policy in New Zealand and is it sensible?

Gemmell, Norman (2021)

This paper reviews two recent changes to tax policy settings in New Zealand: an increase in the top income tax rate and a ‘housing package’. It argues that both represent ad hoc responses without a coherent strategy. ...
Sources of Convergence and Divergence in University Research Quality: Evidence from the Performance-Based Research Funding System in New Zealand

Buckle, Robert A; Creedy, John; Gemmell, Norman (2021)

The introduction of performance-based research funding systems (PBRFS) in many countries has generated new information on the impact of these systems. Recent research has considered whether such systems generate convergence ...
Illustrating Income Mobility and Poverty Persistence

Creedy, John; Gemmell, Norman (2021)

This paper is aimed at graduate and undergraduate economics students interested in income inequality and mobility. It summarises several diagrams introduced in recent literature to illustrate income mobility. The ...
Distributional Comparisons Using the Gini Inequality Measure

Creedy, John (2021)

This paper is aimed at undergraduate and graduate economics students, and public sector economists, who are interested in inequality measurement. It examines the use of the Gini inequality measure to compare income ...
Golden Years – Understanding the New Zealand Superannuation Fund

Bell, Matthew (2021)

The New Zealand Superannuation Fund (NZSF) is one of New Zealand’s largest publicly-owned financial assets. Its primary purpose is to act as an inter-generational tax smoothing vehicle, in order to assist future taxpayers ...
Comparing Income Distributions Using Atkinson’s Measure of Inequality

Creedy, John (2021)

This paper is aimed at undergraduate and graduate economics students, and public sector economists, who are interested in inequality measurement. It examines the use of the Atkinson inequality measure to compare income ...
Fifteen Years of a PBRFS in New Zealand: Incentives and Outcomes

Buckle, Robert A.; Creedy, John; Ball, Ashley (2021)

This paper examines the transformation of New Zealand universities following the introduction in 2003 of the Performance-Based Research Fund System (PBRFS), which assesses performance quality using a peer-review process, ...
Economic Lessons for Tax Policy Advisers

Gemmell, Norman (2021)

This paper aims to provide tax policy advisers with some lessons from the general economics and public economics literatures relevant for the design of ‘good tax policy’ in relatively developed OECD economies such as New ...
Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (2020)

Recent papers hypothesise that estimates of the elasticity of taxable income (ETI) for individuals may be biased where those individuals are taxed separately but are part of a couple family. This paper investigates that ...
A Longitudinal Database for the Analysis of Family Incomes in New Zealand

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (2020)

This paper describes the construction of a unique longitudinal family-level dataset that allows the dynamics of family incomes in New Zealand to be examined over the period, 2000 to 2017. The data are obtained from the New ...
Constructing a Longitudinal Database for the Analysis of Individual Incomes in New Zealand

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (2020)

This paper describes the construction of a unique longitudinal individual-level dataset that allows the dynamics of individual incomes in New Zealand to be examined. The data are obtained from the New Zealand Integrated ...
A Schumpeterian Gale: Using Longitudinal Data to Evaluate Responses to Performance-Based Research Funding Systems

Buckle, Robert A.; Creedy, John; Ball, Ashley (2020)

Performance-based research funding systems (PBRFS) have been introduced in many countries for allocating funding to research institutions. There continues to be considerable debate about the effectiveness and consequences ...
Designing Direct Tax Reforms: Alternative Approaches

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (2020)

How high should the top personal income tax rate be? Is there an `optimal' structure of tax rates and thresholds? Despite numerous value judgements being required to answer such questions, this paper suggests that 'rational ...
New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour

Gemmell, Norman (2020)

This paper examines two episodes of tax reform in New Zealand to evaluate the extent of tax sheltering in New Zealand. Tax sheltering refers to activities undertaken by taxpayers to earn income in forms that allow this ...
If Bill Phillips were Governor ...? Some implications of his work for contemporary macroeconomic policy

Scobie, Grant M (2020)

The purpose of this essay is to address the question: “Are there elements of Phillip's work that are still relevant today for macroeconomic policymaking today?” In undertaking this task, I will draw on the summary of his ...
The Redistributive Effects of a Minimum Wage Increase in New Zealand A Microsimulation Analysis

Alinaghi, Nazila; Creedy, John; Gemmell, Norman (2019)

This paper examines the potential effects on inequality and poverty of a minimum wage increase, based on a microsimulation model which allows for labour supply responses. It then compares these outcomes with an alternative, ...
The 'Disciplinary Effect' of the Performance-based Research Fund Process in New Zealand

Buckle, Robert A.; Creedy, John (2019)

This paper examines how the research quality of academic disciplines within New Zealand universities has evolved since the first Performance-based Research Fund (PBRF) assessment in 2003. The analysis uses a database ...
The Atkinson Inequality Measure and Inequality Aversion

Creedy, John (2019)

This paper examines the precise way in which the Atkinson inequality measures varies as inequality aversion increases. The aim is to investigate whether precise conditions can be obtained under which a tax reform might be ...
Is External Research Assessment Associated with Convergence or Divergence of Research Quality Across Universities and Disciplines? Evidence from the PBRF Process in New Zealand

Buckle, Robert A.; Creedy, John; Gemmell, Norman (2019)

Performance-based research quality measures have been adopted in many countries as a basis for allocating funding to universities. The question arises of whether this produces a divergence of research quality across ...