Average Marginal Income Tax Rates in New Zealand, 1907-2009
AbstractEstimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates 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.
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Bibliographic InfoPaper provided by Victoria University of Wellington, Chair in Public Finance in its series Working Paper Series with number 2423.
Date of creation: 2012
Date of revision:
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Average marginal tax rates; New Zealand; behavioural responses;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-10-13 (All new papers)
- NEP-HIS-2012-10-13 (Business, Economic & Financial History)
- NEP-PBE-2012-10-13 (Public Economics)
- NEP-PUB-2012-10-13 (Public Finance)
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