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We would like to thank David Black for his valuable advice in the development of this project. We would also like to thank Dieter Katz and Mike Lear for carefully reviewing the paper and providing helpful comments and suggestions. The authors are responsible for any remaining errors and omissions.
This document was commissioned by the New Zealand Treasury. However, the views, opinions, findings and conclusions or recommendations expressed in it are strictly those of the authors, do not necessarily represent and should not be reported as those of the New Zealand Treasury. The New Zealand Treasury takes no responsibility for any errors, omissions in, or for the correctness of, the information contained in this Paper.