Latest publications / Tax

The economic benefits of taxi

Taxi is an innovation in business financing that creates a new source of capital at lower costs than bank lending, using the provisional tax framework. Read more

The retail employment and tax costs of Class 4 gambling in New Zealand

NZIER’s report shows that Class 4 gambling expenditure could generate over $445m additional retail industry sales per annum, resulting in an extra 1,127 full-time equivalent jobs. Given that Class 4 gambling machines are concentrated in high deprivation areas, this preliminary analysi … Read more

Quantifying Māori spend on tobacco, alcohol & gambling

NZIER report prepared for the Centre of Research Excellence: Indigenous Sovereignty & Smoking as part of a programme of research supported by a grant from the Foundation for a Smoke-Free World, Inc. Read more

Hiking prices and tourism funding : Are we on the right track? NZIER Insight 77

As Government prepares to introduce a border levy on incoming tourists and raise charges for foreign hikers on New Zealand’s Great Walks, we examine the reasons given for these measures and what alternative approaches might be taken? Read more

Sugar taxes : a review of the evidence

A report for the Ministry of Health. Read more

The high cost of (not) stopping people getting high - NZIER Insight 61

In this Insight, we bring the techniques of policy analysis to the issue of whether prohibition is the best way to reduce harm from using marijuana. Read more

New travel charge borderline at best - NZIER Insight 56

The Government wants to make travellers pay for the costs of border control but the border charge is a poor user charge and an inefficient tax: it will dampen services exports and hence economic growth more than other revenue raising options. If we need additional border control it wo … Read more

Is Working for Families working for families? NZIER Insight 27

Working for Families (WFF) was introduced between 2004 and 2007 to "make work pay" and ensure income adequacy for families with children. The policy has reduced child poverty, drawn an extra 8,100 sole parents into some paid work, encouraged more of them to work 20 hours or more, and … Read more

Getting real on a tax-free threshold - NZIER Insight 24

Labour's proposed tax-free threshold for the first $5,000 of wages and removing GST from fresh fruit and vegetables will cost around $1.7 billion in the first year. This is to be funded by raising the top tax rate for high income earners. From an economic perspective, these proposals … Read more

Tax relief, but Aussies still earn more - NZIER Insight 18

Personal tax cuts from 1 October 2010 will boost take home pay for New Zealand workers. NZIER has updated its personal tax calculators to allow comparison with Australia. New Zealand’s new personal tax regime is less onerous for high income earners than Australia’s. But as Australia’s … Read more

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