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Effective marginal tax rates: The New Zealand case

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dc.contributor.authorNolan, P.
dc.date.accessioned2025-04-10T01:14:23Z
dc.date.available2025-04-10T01:14:23Z
dc.date.issued2018-02
dc.description.abstractEffective Marginal Tax Rates (EMTRs) reflect the interaction of the personal income tax scale, Main benefits, and supplementary benefits. They show how a dollar increase in gross income translates to an increase in income in the hand (after taxation and the withdrawal of income-tested assistance). This paper presents an algebraic approach to estimating EMTRs in New Zealand. EMTR profiles are then illustrated with examples of hypothetical families. This paper also discusses the design of family and working tax credits in five liberal welfare states, including Australia and New Zealand, as these programmes have at times been suggested as key instruments in addressing the problems associated with high EMTRs (poverty traps). Also published as New Zealand Productivity Commission Working Paper 2018/01. ISBN:978-1-98-851909-8.
dc.identifier.urihttps://hdl.handle.net/1885/733747710
dc.language.isoen_AU
dc.provenanceThe publisher permission to make it open access was granted in November 2024
dc.publisherCrawford School of Public Policy, The Australian National University
dc.relation.ispartofseriesTTPI Working papers 7/2018
dc.rightsAuthor(s) retain copyright
dc.sourceTax and Transfer Policy Institute Working papers
dc.source.urihttps://crawford.anu.edu.au
dc.titleEffective marginal tax rates: The New Zealand case
dc.typeWorking/Technical Paper
dcterms.accessRightsOpen Access
dspace.entity.typePublication
local.bibliographicCitation.issue07/2018
local.type.statusPublished Version

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