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New Zealand’s Family Assistance Tax Credits: Evolution and Operation

Author

Listed:
  • Patrick Nolan

    () (PhD Student)

Abstract

The Family Assistance Tax Credits provide income-tested (and in some cases work-tested) financial assistance for families with financially dependent children who are living at home. This paper describes the evolution and operation of the Family Assistance programmes. This description clarifies how these programmes have evolved and operate and provides a basis for future research. The topics discussed in this paper are as follows: the programmes that preceded the Family Assistance programmes; the changing levels of assistance, abatement regimes and eligibility criteria for each of the Family Assistance programmes; the roles of the Inland Revenue Department and the Ministry of Social Development in administering the Family Assistance programmes; the definitions of income in operation in the social welfare and tax systems, the calculation of the taxation and abatement of social welfare benefits and the calculation of Family Assistance entitlement; the calculation of the impact of the Family Assistance programmes on the financial rewards from work; and the fiscal cost to the government of the social assistance system in general and the Family Assistance programmes in particular.

Suggested Citation

  • Patrick Nolan, 2002. "New Zealand’s Family Assistance Tax Credits: Evolution and Operation," Treasury Working Paper Series 02/16, New Zealand Treasury.
  • Handle: RePEc:nzt:nztwps:02/16
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    File URL: http://www.treasury.govt.nz/publications/research-policy/wp/2002/02-16//twp02-16.pdf
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    Cited by:

    1. Guyonne Kalb & Rosanna Scutella, 2003. "New Zealand Labour Supply from 1991-2001: An Analysis Based on a Discrete Choice Structural Utility Model," Treasury Working Paper Series 03/23, New Zealand Treasury.
    2. Penny Mok & Joseph Mercante, 2014. "Working for Families changes: The effect on labour supply in New Zealand," Treasury Working Paper Series 14/18, New Zealand Treasury.

    More about this item

    Keywords

    Social security; social assistance; refundable tax rebates;

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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