This paper investigates the implications of population ageing and changes in labour force participation rates for projections of revenue obtained from personal income taxation and a consumption tax (in the form of a broad-based goods and services tax). A projection model is presented, involving...

This paper presents stochastic projections for 13 categories of social spending in New Zealand over the period 2011-2061. These projections are based on detailed demographic estimates covering fertility, migration and mortality disaggregated by single year of age and gender. Distributional...

Professor John Creedy presents his reflections on the Tax Working Group Report (Report available here.) John presents his findings to a Wellington audience on Tuesday 23 February and in Auckland on Thursday 25 February.

This paper illustrates the effects of using different distributions and summary measures, using New Zealand data for the period 2007 to 2011. Using an annual accounting period, alternative welfare metrics and units of analysis are investigated. In addition, the sensitivity to assumptions about...

This paper presents stochastic projections for 13 categories of social spending in New Zealand over the period 2011-2061. These projections are based on detailed demographic estimates covering fertility, migration and mortality disaggregated by single year of age and gender. Distributional...

It is widely recognised that as the population ages there will be potentially significant implications for a wide range of economic variables, including in particular the fiscal costs of social expenditures. Long term fiscal planning requires estimates of the possible future path of public...

Reductions in carbon dioxide emissions can come from (among other things) changes to the structure of final demands, changes in the use of fossil fuels by industry, and changes to the structure of inter-industry transactions. This paper examines the nature of the least disruptive changes, that...

This paper presents stochastic projections for 13 categories of social spending in New Zealand over the period 2011-2061. These projections are based on detailed demographic estimates covering fertility, migration and mortality disaggregated by single year of age and gender. Distributional...

It is widely recognised that as the population ages there will be potentially significant implications for a wide range of economic variables, including in particular the fiscal costs of social expenditures. Long term fiscal planning requires estimates of the possible future path of public...

Reductions in carbon dioxide emissions can come from (among other things) changes to the structure of final demands, changes in the use of fossil fuels by industry, and changes to the structure of inter-industry transactions. This paper examines the nature of the least disruptive changes, that...