Submitted February 2011.
The Elasticity of Taxable Income in New Zealand*
Article first published online: 17 SEP 2012
© 2012 The Authors Fiscal Studies © 2012 Institute for Fiscal Studies
Volume 33, Issue 3, pages 287–303, September 2012
How to Cite
Claus, I., Creedy, J. and Teng, J. (2012), The Elasticity of Taxable Income in New Zealand. Fiscal Studies, 33: 287–303. doi: 10.1111/j.1475-5890.2012.00162.x
The authors are grateful to the Royal Society of New Zealand for funding support from the Cross Departmental Research Pool from Government, and to Matt Benge, Viv Hall, Leo Krippner, Wayne Tan and Sandra Watson for valuable comments. They have also benefited from suggestions by participants at seminars at the Asian Development Bank, the New Zealand Inland Revenue, the New Zealand Treasury and the New Zealand Association of Economists 2010 conference. The views expressed in this paper are the authors' own and not necessarily those of Inland Revenue or Treasury. The authors are particularly grateful to two referees and Hamish Low for their detailed comments and suggestions.
- Issue published online: 17 SEP 2012
- Article first published online: 17 SEP 2012
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