Income Redistribution and Direct Taxes and Transfers in New Zealand |
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Authors: | John Creedy Jamas Enright Norman Gemmell Nick McNabb |
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Institution: | Department of Economics, The University of Melbourne;The Treasury, New Zealand |
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Abstract: | This article examines the redistributive effects of direct taxes and transfers in New Zealand. First, it reports summary measures of the income tax-and-transfer system using the NZ Household Economic Survey. Second, the article examines the characteristics of low-income NZ taxpayers. A decomposition by individual and household characteristics shows that different groups of low-income taxpayers can be affected quite differently by various aspects of the tax-and-transfer system. In particular, reforms involving tax-free zones do not appear to be well targeted to help those most in need. |
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