Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/205623
Authors: 
McAlister, Fiona
Bandyopadhyay, Debasis
Barro, Robert
Couchman, Jeremy
Gemmell, Norman
Liao, Gordon
Year of Publication: 
2012
Series/Report no.: 
New Zealand Treasury Working Paper No. 12/04
Publisher: 
New Zealand Government, The Treasury, Wellington
Abstract: 
Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various ggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number of personal marginal income tax rate measures for New Zealand since 1907, focusing mainly on the aggregate income-weighted average MTRs proposed by Barro and Sahasakul (1983, 1986) and Barro and Redlick (2011). The paper describes the methodology used to derive the various MTRs from original data on incomes and taxes from Statistics New Zealand Official Yearbooks (NZOYB), and discusses the resulting estimates.
Subjects: 
Average marginal tax rates
New Zealand
JEL: 
H20
H24
ISBN: 
978-0-478-39672-0
Creative Commons License: 
https://creativecommons.org/licenses/by/4.0/
Document Type: 
Working Paper

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