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2016

The Optimal Threshold for GST on Imported Goods (WP 16/01)
Author: John Creedy. This paper examines the determination of the optimal threshold value for Goods and Services Tax (GST) for imported units arising from internet orders.
Optimal Timing of Tax Policy in the Face of Projected Debt Increases (WP 16/02)
Authors: Christopher Ball, John Creedy and Grant Scobie. This paper examines the optimal time path of the tax rate, in a model where an increasing ratio of government debt to GDP is projected in the absence of policy changes.
The Effect of Trial Periods in Employment on Firm Hiring Behaviour (WP 16/03)
Authors: Nathan Chappell and Isabelle Sin. An amendment to legislation in 2009 enabled New Zealand firms with fewer than 20 employees to hire new workers on trial periods. The scheme was subsequently extended to employers of all sizes. The policy was intended to encourage firms to take on more employees, and particularly more disadvantaged job seekers, by reducing the risk associated with hiring an unknown worker. We use unit record linked employer-employee data and the staggered introduction of the policy for firms of different sizes to assess the policy effect on firm hiring behaviour.
Barriers to Generating International Income: Evidence from the Business Operations Survey (WP 16/04)
Author: Lynda Sanderson. This note draws out data from the International Engagement module of the Business Operations Survey 2011. The module was designed to capture information on the international activities of a large, representative sample of New Zealand firms, including the types of activities they are involved in and the barriers they encounter.
Returning to Surplus: New Zealand's Post-GFC Fiscal Consolidation Experience (WP 16/05)
Authors: Dhritidyuti Bose, Renee Philip and Richard Sullivan. New Zealand's fiscal outlook deteriorated following the Global Financial Crisis, and in late 2008 fiscal projections showed net government debt in New Zealand increasing from 5% of GDP to around 40% within 10 years, mostly reflecting permanently lower expectations for future tax revenue.
Sugar Taxes and Changes in Total Calorie Consumption: A Simple Framework (WP 16/06)
Author: John Creedy. This paper demonstrates the potential importance, when considering total calorie intake, of allowing for the substitution effects of imposing a selective tax on a commodity having a high sugar content, when non-taxed commodities exist and also have relatively high calorie content.
Evaluation of the Impact of the Youth Service: Youth Payment and Young Parent Payment (WP 16/07)
Authors: Keith McLeod, Sylvia Dixon and Sarah Crichton. This paper evaluates the impact of the Youth Service programme on the educational retention, qualification achievement, benefit receipt, and employment rates of participating youth in the 24 to 30 months after they come onto benefit.
Evaluation of the Impact of the Youth Service: NEET programme (WP 16/08)
Authors: Sylvia Dixon and Sarah Crichton. Youth Service: Not in Employment, Education or Training (or YS: NEET) is a government programme designed to encourage and assist disadvantaged 16-17 year olds to stay in education or training and improve their qualification attainment. This paper evaluates the impact of the programme on the educational retention, qualification achievement, benefit receipt, inactivity and employment rates of participating youth in the 18-24 months after they enrol in YS: NEET.
Implications of a Sugar Tax in New Zealand: Incidence and Effectiveness (WP 16/09)
Author: Alasdair Gardiner. This paper has two aims. First, it surveys some of the literature on the likely effectiveness of sugar taxes as a policy instrument for reducing morbidity and mortality associated with obesity. The paper’s second aim is to build on the literature review by analysing the possible incidence of a sugar tax in New Zealand, based on New Zealand household expenditure data.