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Subjective wellbeing impacts of national and subnational fiscal policies

Fiscal policy    balances growth, wellbeing.    What is best for whom?    We study the association between fiscal policy and subjective wellbeing using fiscal data on 35 countries and 130 country-years, combined with over...

The Impact of Tax Changes on the Short-Run Investment Behaviour of New Zealand Firms

This paper examines firm-level investment responses to exogenous changes in the forward looking user cost of capital associated with reforms to the corporate and personal tax system over the last decade.
Adjustments to personal tax rates and fiscal...

Living Arrangements for the Tasman Currencies: De Facto Partners, Legal Marriage or Just Good Friends

The result of an interdisciplinary conference of the same name that was hosted by the Stout Research Centre and the Institute of Policy Studies, Victoria University of Wellington. This is a chapter in a physical...

Tax, Credit Constraints, and the Big Costs of Small Inflation

This paper develops an overlapping generations model incorporating credit constraints, owner-occupier and rental sectors, and detailed tax regulations to examine how the interaction of inflation and the tax system affect the housing market.
It shows that...

Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand

Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and...

PAYGO v SAYGO: Prefunding Government-Provided Pensions

In 2001, the New Zealand Superannuation Fund was created to partially prefund the future cost of New Zealand’s pay-as-you-go superannuation scheme. In 2009, in response to worsening government finances, additional contributions to the Fund ceased.
This...

Behavioural Economics: Implications for the Savings Literature

In the last two decades, economics rediscovered its psychological roots. It now imports insights about the way people act from psychology at an enormous rate. The economics based on these insights, which is known as...

Mandatory Retirement Income Schemes, Saving Incentives, and KiwiSaver

All OECD countries have schemes that help people manage their retirement. Some of these schemes are mandatory, and are implemented through the tax system; others are voluntary but receive substantial subsidies. There is considerable variety...

Betterment Taxes, Capital Gains and Benefit Cost Ratios

"Betterment" taxes can be used to fund infrastructure investments. We relate betterment taxes to the benefit: cost ratio, deriving conditions under which a project can be funded by such taxes, and relate betterment taxes also...

Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes

Land taxes are known to be among the most efficient forms of taxation since land is an immobile factor; property (capital value) taxes are less efficient owing to the tax on improvements. However there is...

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