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Income Redistribution and Direct Taxes and Transfers in New Zealand


  • John Creedy
  • Jamas Enright
  • Norman Gemmell
  • Nick McNabb


"This article examines the redistributive effects of direct taxes and transfers in New Zealand. First, it reports summary measures of the income tax-and-transfer system using the NZ Household Economic Survey. Second, the article examines the characteristics of low-income NZ taxpayers. A decomposition by individual and household characteristics shows that different groups of low-income taxpayers can be affected quite differently by various aspects of the tax-and-transfer system. In particular, reforms involving tax-free zones do not appear to be well targeted to help those most in need." Copyright (c)2010 The University of Melbourne, Melbourne Institute of Applied Economic and Social Research.

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  • John Creedy & Jamas Enright & Norman Gemmell & Nick McNabb, 2010. "Income Redistribution and Direct Taxes and Transfers in New Zealand," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(1), pages 39-51.
  • Handle: RePEc:bla:ausecr:v:43:y:2010:i:1:p:39-51

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    References listed on IDEAS

    1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
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