Working Papers, Policy Perspectives Papers and Treasury Papers listed by JEL (Journal of Economic Literature) classification number.
H00 - Public Economics: General
H11 - Structure, Scope, and Performance of Government
Consumption Externalities and the Role of Government: The Case of Alcohol (WP 02/25)
Working paperCrown Financial Asset Management: Objectives and Practice (WP 01/12)
Working paperDoes Crown Financial Portfolio Composition Matter? (WP 01/34)
Working paperEffective Tax Rates on Capital in New Zealand - Changes 1972-1998 (WP 99/12)
Working paperImproving the Management of the Crown’s Exposure to Risk
Working paperObjectives, Targets and Instruments for Crown Financial Policy (WP 03/21)
Working paperSubsidiarity: Implications for New Zealand (WP 02/03)
Working paperThree Policy Options for Crown Financial Policy (WP 03/30)
Working paper
H19 - Structure and Scope of Government: Other
H20 - Taxation, Subsidies, and Revenue: General
Fiscal Policy, Growth and Convergence in Europe (WP 03/14)
Working paperInequality in New Zealand 1983/84 to 2013/14 (WP 15/06)
Working paperTax Policy with Uncertain Future Costs: Some Simple Models (WP 13/07)
Working paperThe impact of tax changes on the short-run investment behaviour of New Zealand firms (WP 15/05)
Working paperThe Marginal Welfare Cost of Personal Income Taxation in New Zealand (WP 17/01)
Working paper
H21 - Taxation and Subsidies: Efficiency; Optimal Taxation
H22 - Taxation and Subsidies: Incidence
H23 - Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Adult Equivalence Scales, Inequality and Poverty in New Zealand (WP 04/21)
Working paperCarbon Taxation, Prices and Household Welfare in New Zealand (WP 04/23)
Working paperConsumption Externalities and the Role of Government: The Case of Alcohol (WP 02/25)
Working paperEquity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand (WP 08/04)
Working paperIntergenerational contracts and time inconsistency: Implications for policy settings and governance in the social welfare system? (WP 13/25)
Working paperProperty Rights and Environmental Policy: A New Zealand Perspective (WP 03/02)
Working paperThe Role of Value Judgements in Measuring Inequality (WP 14/13)
Working paperTheory vs Reality: Making Environmental Use Rights Work in New Zealand (WP 04/06)
Working paper
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Average Marginal Income Tax Rates for New Zealand, 1907-2009 (WP 12/04)
Working paperEquity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand (WP 08/04)
Working paperHuman Capital Policies and The Distribution of Income: A Framework for Analysis and Literature Review (WP 01/03)
Working paperIncome Tax Revenue Elasticities with Endogenous Labour Supply (WP 02/22)
Working paperKnowledge, Capabilities and Human Capital Formation in Economic Growth (WP 01/13)
Working paperPensions, Savings and Housing: A life-cycle Framework with Policy Simulations (WP 14/14)
Working paperRegression Estimates of the Elasticity of Taxable Income and the Choice of Instrument (WP 13/08)
Working paperRevenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures (WP 13/27)
Working paperTax and Transfer Progressivity in New Zealand: Part 2 Results (AN 23/03)
Analytical noteTax and Transfer Progressivity in New Zealand: Part 1 Methodology (AN 23/02)
Analytical noteTax Rates and Revenue Changes: Behavioural and Structural Factors (WP 11/05)
Working paperThe Elasticity of Taxable Income in New Zealand (WP 12/03)
Working paperThe Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates (WP 13/24)
Working paper
H25 - Business Taxes and Subsidies including sales and value-added (VAT)
An Analysis of a Cash Flow Tax for Small Business (WP 02/27)
Working paperEstimating firm-level effective tax rates and the user cost of capital in New Zealand [Revised version published 26 Nov 2014] (WP 13/29)
Working paperFinancial Systems and Economic Growth: An Evaluation Framework for Policy (WP 04/17)
Working paperRegulatory Harmonisation - Issues for New Zealand (WP 01/01)
Working paper
H26 - Tax Evasion and Avoidance
H30 - Fiscal Policies and Behavior of Economic Agents: General
Fiscal Policy, Growth and Convergence in Europe (WP 03/14)
Working paperPopulation Ageing and the Efficiency of Fiscal Policy in New Zealand (WP 02/11)
Working paperThe Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles (WP 03/29)
Working paperThe Macroeconomic Effects of Government Spending Shocks in New Zealand (WP 21/02)
Working paper
H31 - Fiscal Policies and Behavior of Economic Agents: Household
Average Marginal Income Tax Rates for New Zealand, 1907-2009 (WP 12/04)
Working paperCarbon Taxation, Prices and Household Welfare in New Zealand (WP 04/23)
Working paperFood Expenditure and GST in New Zealand (WP 14/07)
Working paperIncome Tax Revenue Elasticities with Endogenous Labour Supply (WP 02/22)
Working paperLabour Supply Incentives in Alternative Tax and Transfer Schemes: A Diagrammatic Introduction (WP 03/08)
Working paperPensions, Savings and Housing: A life-cycle Framework with Policy Simulations (WP 14/14)
Working paperRegression Estimates of the Elasticity of Taxable Income and the Choice of Instrument (WP 13/08)
Working paperRevenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures (WP 13/27)
Working paperTax Rates and Revenue Changes: Behavioural and Structural Factors (WP 11/05)
Working paperThe Effects on New Zealand Households of an Increase in the Petrol Excise Tax (WP 04/01)
Working paperThe Elasticity of Taxable Income in New Zealand (WP 12/03)
Working paperThe Elasticity of Taxable Income, Welfare Changes and Optimal Tax Rates (WP 13/24)
Working paperThe Marginal Welfare Cost of Personal Income Taxation in New Zealand (WP 17/01)
Working paper
H40 - Publicly Provided Goods: General
H43 - Project Evaluation; Social Discount Rate
H50 - National Government Expenditures and Related Policies: General
Challenges and Choices: Modelling New Zealand's Long-term Fiscal Position (WP 10/01)
Working paperInvesting in Well-being: An Analytical Framework (WP 02/23)
Working paperPopulation Ageing and Social Expenditure in New Zealand: Stochastic Projections (WP 02/28)
Working paperPublic Sector Discount Rates: A Comparison of Alternative Approaches (WP 17/02)
Working paperSocial Expenditure in New Zealand: Stochastic Projections (WP 13/06)
Working paper
H51 - National Government Expenditures and Health
Background Paper for the 2021 Statement on the Long-term Fiscal Position: Shocks and Scenarios Analysis Using a Stochastic Neoclassical Growth Model
Background paperPopulation Ageing and Government Health Expenditures in New Zealand, 1951-2051 (WP 04/14)
Working paperTales of Three Budgets: Changes in long-term fiscal projections through the GFC and beyond (WP 13/23)
Working paper
H52 - National Government Expenditures and Education
H54 - National Government Expenditures and Related Policies: Infrastructures; Other Public Investment and Capital Stock
H55 - Social Security and Public Pensions
A Practical Approach to Well-being Based Policy Development: What Do New Zealanders Want from Their Retirement Income Policies? (WP 15/14)
Working paperBackground Paper for the 2021 Statement on the Long-term Fiscal Position: Shocks and Scenarios Analysis Using a Stochastic Neoclassical Growth Model
Background paperEstimation of Labour Supply in New Zealand (WP 14/08)
Working paperFinancing New Zealand Superannuation (WP 01/20)
Working paperGeometric Return and Portfolio Analysis (WP 03/28)
Working paperGolden Years - Understanding the New Zealand Superannuation Fund (WP 21/01)
Working paperIntergenerational contracts and time inconsistency: Implications for policy settings and governance in the social welfare system? (WP 13/25)
Working paperNew Zealand's Family Assistance Tax Credits: Evolution and Operation (WP 02/16)
Working paperNew Zealand's Social Assistance System: Financial Incentives to Work (WP 03/18)
Working paperOptions to Narrow New Zealand's Saving - Investment Imbalance (WP 14/17)
Working paperTales of Three Budgets: Changes in long-term fiscal projections through the GFC and beyond (WP 13/23)
Working paperThe Effect of Public Pension Eligibility Age on Household Saving: Evidence from a New Zealand Natural Experiment (WP 14/21)
Working paperTo Save or Save Not: Intergenerational Neutrality and the Expansion of New Zealand Superannuation (WP 14/02)
Working paper
H60 - National Budget, Deficit, and Debt: General
Indicators of Fiscal Impulse for New Zealand (WP 02/30)
Working paperLong-term Fiscal Projections and their Relationship with the Intertemporal Budget Constraint: An Application to New Zealand (WP 02/04)
Working paperPopulation Ageing and the Efficiency of Fiscal Policy in New Zealand (WP 02/11)
Working paperThe Built-in Flexibility of Income and Consumption Taxes in New Zealand (WP 03/05)
Working paper
H61 - National Budget; Budget Systems
A Structural VAR Approach to Estimating Budget Balance Targets (WP 01/11)
Working paperAutomatic Fiscal Stabilisers: Implications for New Zealand (WP 01/10)
Working paperBudget Management That Counts: Recent Approaches to Budget and Fiscal Management in New Zealand (WP 01/24)
Working paperFiscal Institutions in New Zealand and the Question of a Spending Cap (WP 10/07)
Working paperGovernment and economic growth: Does size matter? (TP11/01)
Treasury paperNew Zealand's Fiscal Policy Framework: Experience and Evolution (WP 01/25)
Working paperWorking Towards Higher Living Standards for New Zealanders (TP11/02)
Treasury paper
H62 - National Deficit; Surplus
Estimating New Zealand's Structural Budget Balance (WP 10/08)
Working paperEstimating the Cyclically- and Absorption-adjusted Fiscal Balance for New Zealand (WP 15/09)
Working paperOptimal Timing of Tax Policy in the Face of Projected Debt Increases (WP 16/02)
Working paperReturning to Surplus: New Zealand's Post-GFC Fiscal Consolidation Experience (WP 16/05)
Working paper
H63 - National Debt; Debt Management; Sovereign Debt
Background Paper for the 2021 Statement on the Long-term Fiscal Position: Shocks and Scenarios Analysis Using a Stochastic Neoclassical Growth Model
Background paperCrown Financial Asset Management: Objectives and Practice (WP 01/12)
Working paperDoes Crown Financial Portfolio Composition Matter? (WP 01/34)
Working paperObjectives, Targets and Instruments for Crown Financial Policy (WP 03/21)
Working paperOptimal Timing of Tax Policy in the Face of Projected Debt Increases (WP 16/02)
Working paperThree Policy Options for Crown Financial Policy (WP 03/30)
Working paper
H68 - Forecasts of Budgets, Deficits, and Debt
H69 - National Budget, Deficit, and Debt: Other
H71 - State and Local Taxation, Subsidies, and Revenue
H77 - Intergovernmental Relations; Federalism; Secession
H89 - Public Economics: Miscellaneous Issues: Other
H00 - Public Economics - General
Encouraging Quality Regulation: Theories and Tools (WP 03/24)
Working paperReducing Māori and Pacific Inequalities (WP 01/30)
Working paperTowards an Inclusive Economy (WP 01/15)
Working paper
H5 - National Government Expenditures and Related Policies - General
H2 - Taxation, Subsidies, and Revenue - General
Estimating the Distribution of Wealth in New Zealand (WP 23/01)
Working paperGender Budgeting: A Useful Approach for Aotearoa New Zealand (WP 18/02)
Working paperImplications of a Sugar Tax in New Zealand: Incidence and Effectiveness (WP 16/09)
Working paperPublicly Financed Education in an Endogenous Growth Model (WP 02/24)
Working paper