Average Marginal Income Tax Rates in New Zealand, 1907-2009

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dc.contributor.author	Bandyopadhyay, Debasis
dc.contributor.author	Barro, Robert
dc.contributor.author	Couchman, Jeremy
dc.contributor.author	Gemmell, Norman
dc.contributor.author	Liao, Gordon
dc.contributor.author	McAlister, Fiona
dc.date.accessioned	2012-09-19T02:25:48Z
dc.date.available	2012-09-19T02:25:48Z
dc.date.copyright	2012
dc.date.issued	2012
dc.identifier.uri	http://researcharchive.vuw.ac.nz/handle/10063/2423
dc.description.abstract	Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number of personal marginal income tax rate measures for New Zealand since 1907, focusing mainly on the aggregate income-weighted average MTRs proposed by Barro and Sahasakul (1983, 1986) and Barro and Redlick (2011). The paper describes the methodology used to derive the various MTRs from original data on incomes and taxes from Statistics New Zealand Official Yearbooks (NZOYB), and discusses the resulting estimates.	en_NZ
dc.language.iso	en_NZ
dc.relation.ispartofseries	Working Papers in Public Finance 2012	en_NZ
dc.subject	Average marginal tax rates	en_NZ
dc.subject	New Zealand	en_NZ
dc.subject	behavioural responses	en_NZ
dc.title	Average Marginal Income Tax Rates in New Zealand, 1907-2009	en_NZ
dc.type	Text	en_NZ
vuwschema.contributor.unit	School of Accounting and Commercial Law	en_NZ
vuwschema.subject.marsden	140215 Public Economics - Taxation and Revenue	en_NZ
vuwschema.type.vuw	Working or Occasional Paper	en_NZ
dc.rights.rightsholder	http://www.victoria.ac.nz/sacl/about/chair-in-public-finance	en_NZ