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Income Tax and Transfer Policy Changes in New Zealand: 1988-2013

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  • Nolan, Matt

Abstract

The goal of this paper is deliver an outline of the primary income tax and transfer policy settings in New Zealand between 1988 and 2013. The 1988-2013 period saw significant change in the tax and benefit systems, as the dual principles of a broad-base low rate tax system and increased targeting and work testing of benefits were implemented. By outlining the ways the tax and transfer structure changed in terms of thresholds, rates, and eligibility criteria this paper allows for structural modelling of tax and transfer payments. Furthermore, it provides a resource that lists policy changes with reference to the initial legislation which can be used to inform discussion of the tax-transfer changes of this period.

Suggested Citation

  • Nolan, Matt, 2018. "Income Tax and Transfer Policy Changes in New Zealand: 1988-2013," Working Paper Series 20839, Victoria University of Wellington, Chair in Public Finance.
    • Handle: RePEc:vuw:vuwcpf:20839
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    File URL: https://ir.wgtn.ac.nz/handle/123456789/20839
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