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 … reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation model is used, in … details of the highly complex income tax and transfer system. The implications of the results for specific combinations of tax …