Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand |
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Authors: | Omar Aziz Norman Gemmell Athene Laws |
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Institution: | 1. New Zealand Treasury and Harvard University;2. Victoria Business School, Victoria University of Wellington, New Zealand |
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Abstract: | With many fiscal policies likely to have quite different age/gender incidences, this paper examines age and gender dimensions of income distribution and fiscal incidence in New Zealand using Household Economic Survey data for 2010. Applying, and testing, an intra‐household income sharing rule, our evidence suggests strong life‐cycle and gender aspects to fiscal incidence. Net tax liabilities are found to be low and negative, at younger and older ages but positive during much of the “working age.” Notwithstanding considerable within‐gender heterogeneity, women are found on average to have systematically and persistently lower net fiscal liabilities than men, especially at older ages. |
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Keywords: | H22 H23 age fiscal incidence gender income redistribution New Zealand |
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