Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - 2018
This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently … role of distributional value judgements in determining an optimal reform.The potential impact of additional income … parameter values and assumptions, that raising the highest income tax rate and/or threshold, would be part of an optimal reform …