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Population Ageing and the Growth of Income and Consumption Tax Revenue

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  • Ball, Christopher
  • Creedy, John

Abstract

This paper investigates the implications of population ageing and changes in labour force participation rates for projections of revenue obtained from personal income taxation and a consumption tax (in the form of a broad-based goods and services tax). A projection model is presented, involving changing age-income profiles over time for males and females. The model is estimated and applied to New Zealand over the period 2011-2062.

Suggested Citation

  • Ball, Christopher & Creedy, John, 2013. "Population Ageing and the Growth of Income and Consumption Tax Revenue," Working Paper Series 2827, Victoria University of Wellington, Chair in Public Finance.
  • Handle: RePEc:vuw:vuwcpf:2827
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    File URL: http://researcharchive.vuw.ac.nz/handle/10063/2827
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    References listed on IDEAS

    as
    1. John Creedy, 1992. "Income, Inequality And The Life Cycle," Books, Edward Elgar Publishing, number 114.
    2. John Creedy & Grant M. Scobie, 2005. "Population Ageing and Social Expenditure in New Zealand," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 38(1), pages 19-39, March.
    3. John Creedy & Norman Gemmell, 2006. "Modelling Tax Revenue Growth," Books, Edward Elgar Publishing, number 4073.
    4. John K Gibson & Grant M Scobie, 2001. "Household Saving Behaviour in New Zealand: A Cohort Analysis," Treasury Working Paper Series 01/18, New Zealand Treasury.
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    Keywords

    Ageing population; Taxation; New Zealand;

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