Details about Norman Gemmell

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Homepage:	http://www.victoria.ac.nz/sacl/about/staff/norman-gemmell
Workplace:	Wellington School of Business and Government, Victoria University of Wellington, (more information at EDIRC)

Access statistics for papers by Norman Gemmell.

Last updated 2023-12-05. Update your information in the RePEc Author Service.

Short-id: pge34

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Working Papers

2022

1. Age-Income Profiles in New Zealand: New Estimates Based on Administrative Data
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
2. Chair in Public Finance Ten Year Review: 2011-2021
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
3. Differential Income Growth of Individuals in New Zealand: Evidence from Administrative Data
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
4. Income Inequality and the Accounting Period in New Zealand: Evidence from Administrative Data
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
5. Inter-Decile Income Movements of Individuals in New Zealand: Evidence from Administrative Data
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
6. Measuring Positional Changes within the New Zealand Income Distribution: Evidence from Administrative Data
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
7. Summary Measures of Equalising Income Mobility Based on ‘Three Is of Mobility’ Curves
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance

2021

8. Economic Lessons for Tax Policy Advisers
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
9. Illustrating Income Mobility and Poverty Persistence
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
   See also Journal Article Illustrating Income Mobility and Poverty Persistence, Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research (2022) View citations (2) (2022)
10. Sources of Convergence and Divergence in University Research Quality: Evidence from the Performance-Based Research Funding System in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Sources of convergence and divergence in university research quality: evidence from the performance-based research funding system in New Zealand, Scientometrics, Springer (2022) View citations (2) (2022)
11. What is happening to tax policy in New Zealand and is it sensible?
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance

2020

12. A Longitudinal Database for the Analysis of Family Incomes in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
13. Constructing a Longitudinal Database for the Analysis of Individual Incomes in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
14. Designing Direct Tax Reforms: Alternative Approaches
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
15. Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
16. New Zealand's Tax Reforms and 'Tax Sheltering' Behaviour
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (1)

2019

17. Is External Research Assessment Associated with Convergence or Divergence of Research Quality Across Universities and Disciplines? Evidence from the PBRF Process in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Is external research assessment associated with convergence or divergence of research quality across universities and disciplines? Evidence from the PBRF process in New Zealand, Applied Economics, Taylor & Francis Journals (2020) View citations (9) (2020)
18. The Redistributive Effects of a Minimum Wage Increase in New Zealand. A Microsimulation Analysis
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (1)
    See also Journal Article The Redistributive Effects of a Minimum Wage Increase in New Zealand: A Microsimulation Analysis, Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research (2020) View citations (5) (2020)
19. The effects of penalty information on tax compliance: evidence from a New Zealand field experiment
    Working Papers, HAL
    Also in Working Paper Series, Victoria University of Wellington, Chair in Public Finance (2017)
    See also Journal Article The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment, National Tax Journal, National Tax Association (2018) View citations (9) (2018)

2018

20. Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
21. Income Inequality in New Zealand: Why Conventional Estimates are Misleading
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
22. Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    Also in GLO Discussion Paper Series, Global Labor Organization (GLO) (2018)
    Working Papers, ECINEQ, Society for the Study of Economic Inequality (2018)
    Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne (2018)
23. Relative Income Dynamics of Individuals in New Zealand: New Regression Estimates
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
24. The Elasticity of Taxable Income of Individuals in Couples
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article The elasticity of taxable income of individuals in couples, International Tax and Public Finance, Springer (2020) View citations (3) (2020)

2017

25. Effective Tax Rates and the User Cost of Capital when Interest Rates are Low
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Effective tax rates and the user cost of capital when interest rates are low, Economics Letters, Elsevier (2017) View citations (1) (2017)
26. Illustrating Income Mobility: Two New Measures*
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (3)
27. Income Dynamics, Pro-Poor Mobility And Poverty Persistence Curves*
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Income Dynamics, Pro‐Poor Mobility and Poverty Persistence Curves, The Economic Record, The Economic Society of Australia (2018) View citations (7) (2018)
28. Income inequality in New Zealand, 1935 – 2014
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (1)
29. Public sector productivity: Quality adjusting sector-level data on New Zealand schools
    Working Papers, New Zealand Productivity Commission
30. Reforms to New Zealand Superannuation Eligibility: Are They a Good Idea?
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance

2015

31. Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (1)
    Also in Treasury Working Paper Series, New Zealand Treasury (2014) View citations (1)
    See also Journal Article Pensions, savings and housing: A life-cycle framework with policy simulations, Economic Modelling, Elsevier (2015) View citations (6) (2015)
32. Taxation and the User Cost of Capital: An Introduction
    Treasury Working Paper Series, New Zealand Treasury View citations (2)
    Also in Working Paper Series, Victoria University of Wellington, Chair in Public Finance (2015)

2014

33. Complementarity in Models of Public Finance and Endogenous Growth
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
34. Does the Composition of Government Expenditure Matter for Long-run GDP Levels?
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Does the Composition of Government Expenditure Matter for Long-Run GDP Levels?, Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford (2016) View citations (46) (2016)
35. Explaining International Differences in the Prices of Tradables and Non-Tradables (with a New Zealand Perspective)
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
36. Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
37. The Prices of Goods and Services in New Zealand: An International Comparison
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
38. Using Surveys of Business Perceptions as a Guide to Growth-Enhancing Fiscal Reforms
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (2)
    See also Journal Article Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms, The Economics of Transition, The European Bank for Reconstruction and Development (2014) View citations (4) (2014)

2013

39. A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold
    Working Paper Series, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation
    Also in Working Paper Series, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation (2013)
40. Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand?
    Treasury Working Paper Series, New Zealand Treasury
    Also in Working Paper Series, Victoria University of Wellington, Chair in Public Finance (2013)
41. Corporate Taxation and Productivity Catch-Up: Evidence from European firms
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms, Scandinavian Journal of Economics, Wiley Blackwell (2018) View citations (13) (2018)
42. E-Commerce and its effect upon the Retail Industry and Government Revenue
    Working Paper Series, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation
43. Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand
    Working Papers, Motu Economic and Public Policy Research View citations (6)
    Also in Treasury Working Paper Series, New Zealand Treasury (2013) View citations (10)
44. Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
45. Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument
    Treasury Working Paper Series, New Zealand Treasury View citations (1)
    Also in Working Paper Series, Victoria University of Wellington, Chair in Public Finance (2012)
46. Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
    Treasury Working Paper Series, New Zealand Treasury View citations (1)
    Also in Working Paper Series, Victoria University of Wellington, Chair in Public Finance (2012)
47. Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
48. The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
49. The Growth Effects of Tax Rates in the OECD
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (1)
    See also Journal Article The growth effects of tax rates in the OECD, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2014) View citations (27) (2014)

2012

50. Average Marginal Income Tax Rates for New Zealand, 1907-2009
    Treasury Working Paper Series, New Zealand Treasury View citations (4)
51. Average Marginal Income Tax Rates in New Zealand, 1907-2009
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
52. Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries
    Post-Print, HAL View citations (41)
    See also Journal Article Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries, National Tax Journal, National Tax Association (2012) View citations (39) (2012)
53. Corporate Taxation and Productivity Catch-Up: Evidence from 11 European Countries
    Discussion Papers, University of Nottingham, School of Economics View citations (3)
54. Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Government size, fiscal policy and the level and growth of output: a review of recent evidence, Journal of the Asia Pacific Economy, Taylor & Francis Journals (2013) View citations (5) (2013)
55. Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
    See also Journal Article Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors, International Tax and Public Finance, Springer (2013) View citations (17) (2013)
56. Public Spending for Long-Run Growth: A Practitioners' View
    World Bank Publications - Reports, The World Bank Group View citations (1)
    See also Journal Article Public Spending for Long-Run Growth: A Practitioners’ View, World Bank - Economic Premise, The World Bank (2012) View citations (5) (2012)
57. The Tax Gap: A Methodological Review
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (15)

2011

58. Fiscal policy and growth with complementarities and constraints on government
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (1)
59. Growth and welfare maximization in models of public finance and endogenous growth
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (1)
    Also in Discussion Papers, University of Nottingham, CREDIT (2008) View citations (2)
    See also Journal Article Growth and Welfare Maximization in Models of Public Finance and Endogenous Growth, Journal of Public Economic Theory, Association for Public Economic Theory (2013) View citations (14) (2013)
60. Tax Rates and Revenue Changes: Behavioural and Structural Factors
    Treasury Working Paper Series, New Zealand Treasury View citations (3)

2010

61. Fiscal Policy in a Growth Framework
    Working Papers, eSocialSciences
    Also in WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2001) View citations (16)
62. The Elasticity of Taxable Income and the Tax Revenue Elasticity
    Department of Economics - Working Papers Series, The University of Melbourne View citations (3)

2009

63. Population Ageing and Taxation in New Zealand
    Department of Economics - Working Papers Series, The University of Melbourne
    See also Journal Article Population ageing and taxation in New Zealand, New Zealand Economic Papers, Taylor & Francis Journals (2010) View citations (4) (2010)
64. Why is corporation tax revenue so hard to forecast?
    Competition & Regulation Times, New Zealand Institute for the Study of Competition and Regulation

2008

65. Behavioural Responses to Corporate Profit Taxation
    Department of Economics - Working Papers Series, The University of Melbourne View citations (2)
    See also Journal Article Behavioural responses to corporate profit taxation, Hacienda Pública Española / Review of Public Economics, IEF (2010) (2010)
66. Business Perceptions, Fiscal Policy and Growth
    Discussion Papers, University of Nottingham, CREDIT View citations (1)
67. Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting
    Department of Economics - Working Papers Series, The University of Melbourne
    See also Journal Article Corporation tax asymmetries: effective tax rates and profit shifting, International Tax and Public Finance, Springer (2011) View citations (9) (2011)
68. Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand
    Treasury Working Paper Series, New Zealand Treasury View citations (4)

2007

69. Corporation Tax Buoyancy and Revenue Elasticity in the UK
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    Also in Department of Economics - Working Papers Series, The University of Melbourne (2007) View citations (5)
    See also Journal Article Corporation tax buoyancy and revenue elasticity in the UK, Economic Modelling, Elsevier (2008) View citations (11) (2008)
70. Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    Also in Department of Economics - Working Papers Series, The University of Melbourne (2007) View citations (3)
    See also Journal Article Corporation tax revenue growth in the UK: A microsimulation analysis, Economic Modelling, Elsevier (2009) View citations (2) (2009)
71. Modelling Behavioural Responses to Profit Taxation: The Case of the UK Corporation Tax
    Department of Economics - Working Papers Series, The University of Melbourne View citations (5)

2003

72. Fiscal Policy, Growth and Convergence in Europe
    Treasury Working Paper Series, New Zealand Treasury View citations (10)
    Also in European Economy Group Working Papers, European Economy Group (2002) View citations (10)
73. The Built-in Flexibility of Income and Consumption Taxes in New Zealand
    Treasury Working Paper Series, New Zealand Treasury View citations (1)
    See also Journal Article THE BUILT‐IN FLEXIBILITY OF INCOME AND CONSUMPTION TAXES IN NEW ZEALAND, Australian Economic Papers, Wiley Blackwell (2004) View citations (5) (2004)

2002

74. Income Tax Revenue Elasticities with Endogenous Labour Supply
    Treasury Working Paper Series, New Zealand Treasury
75. Publicly Financed Education in an Endogenous Growth Model
    Treasury Working Paper Series, New Zealand Treasury View citations (4)
    See also Journal Article Publicly financed education in an endogenous growth model, Journal of Economic Studies, Emerald Group Publishing Limited (2005) (2005)

2001

76. Public Finance and Public Education in a General Equilibrium Endogenous Growth Model
    Department of Economics - Working Papers Series, The University of Melbourne View citations (1)
77. The Revenue Elasticity of Taxes in the UK
    Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne View citations (2)
78. The Revenue Responsiveness of Income and Consumption Taxes in the UK
    Department of Economics - Working Papers Series, The University of Melbourne View citations (5)
    See also Journal Article The Revenue Responsiveness of Income and Consumption Taxes in the UK, Manchester School, University of Manchester (2003) View citations (6) (2003)

1999

79. The Built-Flexibility of Consumption Taxes
    Department of Economics - Working Papers Series, The University of Melbourne

1998

80. Dynamic Sectoral Linkages and Structural Change in a Developing Economy
    Discussion Papers, University of Nottingham, CREDIT View citations (1)
81. The Built-In Flexibility of Taxation: Some Basic Analytics
    Department of Economics - Working Papers Series, The University of Melbourne

1989

82. Industrialisation, Catching Up and Economic Growth; A Comparative Study Across the World's Capitalist Countries
    CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University View citations (2)

Undated

83. Evaluating the Impacts of Human Capital Stocks and Accumulation on Economic Growth: Some New Evidence
    Discussion Papers, University of Nottingham, CREDIT View citations (4)
    See also Journal Article Evaluating the Impacts of Human Capital Stocks and Accumulation on Economic Growth: Some New Evidence, Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford (1996) View citations (176) (1996)
84. Factor Endowments, Nontradables Prices and Measures of Openness" "
    Discussion Papers, University of Nottingham, CREDIT View citations (6)
    See also Journal Article Factor endowments, nontradables prices and measures of 'openness', Journal of Development Economics, Elsevier (1999) View citations (6) (1999)

Journal Articles

2023

1. Do couples bunch more? Evidence from partnered and single taxpayers
   International Tax and Public Finance, 2023, 30, (4), 1137-1184

2022

2. Illustrating Income Mobility and Poverty Persistence
   Australian Economic Review, 2022, 55, (2), 309-323 View citations (2)
   See also Working Paper Illustrating Income Mobility and Poverty Persistence, Working Paper Series (2021) (2021)
3. Sources of convergence and divergence in university research quality: evidence from the performance-based research funding system in New Zealand
   Scientometrics, 2022, 127, (6), 3021-3047 View citations (2)
   See also Working Paper Sources of Convergence and Divergence in University Research Quality: Evidence from the Performance-Based Research Funding System in New Zealand, Working Paper Series (2021) (2021)

2021

4. Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data
   International Tax and Public Finance, 2021, 28, (2), 284-322 View citations (8)
5. Designing Personal Income Tax and Transfer Reforms: Alternative Modelling Approaches
   Australian Economic Review, 2021, 54, (4), 445-461
6. Elasticities of taxable income and adjustment costs: bunching evidence from New Zealand
   Oxford Economic Papers, 2021, 73, (3), 1244-1269 View citations (3)
7. Relative income dynamics of individuals in New Zealand
   New Zealand Economic Papers, 2021, 55, (2), 203-220 View citations (3)

2020

8. A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand
   International Tax and Public Finance, 2020, 27, (2), 409-434 View citations (6)
9. Is external research assessment associated with convergence or divergence of research quality across universities and disciplines? Evidence from the PBRF process in New Zealand
   Applied Economics, 2020, 52, (36), 3919-3932 View citations (9)
   See also Working Paper Is External Research Assessment Associated with Convergence or Divergence of Research Quality Across Universities and Disciplines? Evidence from the PBRF Process in New Zealand, Working Paper Series (2019) (2019)
10. The Redistributive Effects of a Minimum Wage Increase in New Zealand: A Microsimulation Analysis
    Australian Economic Review, 2020, 53, (4), 517-538 View citations (5)
    See also Working Paper The Redistributive Effects of a Minimum Wage Increase in New Zealand. A Microsimulation Analysis, Working Paper Series (2019) View citations (1) (2019)
11. The elasticity of taxable income of individuals in couples
    International Tax and Public Finance, 2020, 27, (4), 931-950 View citations (3)
    See also Working Paper The Elasticity of Taxable Income of Individuals in Couples, Working Paper Series (2018) (2018)

2019

12. Do Local Property Taxes Affect New Building Development? Results from a Quasi-Natural Experiment in New Zealand
    The Journal of Real Estate Finance and Economics, 2019, 58, (2), 310-333 View citations (6)
13. Illustrating income mobility: new measures
    Oxford Economic Papers, 2019, 71, (3), 733-755 View citations (8)
14. Modelling public expenditure growth in New Zealand, 1972–2015
    New Zealand Economic Papers, 2019, 53, (3), 215-244 View citations (1)

2018

15. Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms
    Scandinavian Journal of Economics, 2018, 120, (2), 372-399 View citations (13)
    See also Working Paper Corporate Taxation and Productivity Catch-Up: Evidence from European firms, Working Paper Series (2013) (2013)
16. Income Dynamics, Pro‐Poor Mobility and Poverty Persistence Curves
    The Economic Record, 2018, 94, (306), 316-328 View citations (7)
    See also Working Paper Income Dynamics, Pro-Poor Mobility And Poverty Persistence Curves*, Working Paper Series (2017) (2017)
17. Income Inequality in New Zealand, 1935–2014
    Australian Economic Review, 2018, 51, (1), 21-40 View citations (2)
18. Income effects and the elasticity of taxable income
    New Zealand Economic Papers, 2018, 52, (2), 185-203 View citations (3)
19. The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment
    National Tax Journal, 2018, 71, (3), 547-588 View citations (9)
    See also Working Paper The effects of penalty information on tax compliance: evidence from a New Zealand field experiment, Working Papers (2019) (2019)

2017

20. Effective tax rates and the user cost of capital when interest rates are low
    Economics Letters, 2017, 156, (C), 82-87 View citations (1)
    See also Working Paper Effective Tax Rates and the User Cost of Capital when Interest Rates are Low, Working Paper Series (2017) (2017)
21. Measuring Revenue-maximizing Elasticities of Taxable Income
    Public Finance Review, 2017, 45, (2), 174-204
22. TAXATION AND THE USER COST OF CAPITAL
    Journal of Economic Surveys, 2017, 31, (1), 201-225 View citations (7)

2016

23. Does the Composition of Government Expenditure Matter for Long-Run GDP Levels?
    Oxford Bulletin of Economics and Statistics, 2016, 78, (4), 522-547 View citations (46)
    See also Working Paper Does the Composition of Government Expenditure Matter for Long-run GDP Levels?, Working Paper Series (2014) (2014)
24. Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand
    Review of Income and Wealth, 2016, 62, (3), 534-558

2015

25. Estimating the Elasticity of Taxable Income in New Zealand
    The Economic Record, 2015, 91, (292), 54-78 View citations (22)
26. Pensions, savings and housing: A life-cycle framework with policy simulations
    Economic Modelling, 2015, 46, (C), 346-357 View citations (6)
    See also Working Paper Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations, Working Paper Series (2015) View citations (1) (2015)
27. Revenue-maximising tax rates and elasticities of taxable income inNew Zealand
    New Zealand Economic Papers, 2015, 49, (2), 189-206 View citations (3)

2014

28. Can fiscal drag pay for the public spending effects of population ageing in New Zealand?
    New Zealand Economic Papers, 2014, 48, (2), 183-195
29. Taxpayers' Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New Measure
    Fiscal Studies, 2014, 35, 275-296 View citations (12)
30. The growth effects of tax rates in the OECD
    Canadian Journal of Economics/Revue canadienne d'économique, 2014, 47, (4), 1217-1255 View citations (27)
    Also in Canadian Journal of Economics, 2014, 47, (4), 1217-1255 (2014) View citations (32)
    See also Working Paper The Growth Effects of Tax Rates in the OECD, Working Paper Series (2013) View citations (1) (2013)
31. Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms
    The Economics of Transition, 2014, 22, (4), 683-725 View citations (4)
    See also Working Paper Using Surveys of Business Perceptions as a Guide to Growth-Enhancing Fiscal Reforms, Working Paper Series (2014) (2014)

2013

32. Do Smaller Governments Raise the Level or Growth of Output? A Review of Recent Evidence
    Review of Economics, 2013, 64, (2), 85-116 View citations (3)
33. FISCAL DECENTRALIZATION AND ECONOMIC GROWTH: SPENDING VERSUS REVENUE DECENTRALIZATION
    Economic Inquiry, 2013, 51, (4), 1915-1931 View citations (98)
34. Government size, fiscal policy and the level and growth of output: a review of recent evidence
    Journal of the Asia Pacific Economy, 2013, 18, (2), 203-229 View citations (5)
    See also Working Paper Government Size, Fiscal Policy and the Level and Growth of Output: A Review of Recent Evidence, Working Paper Series (2012) (2012)
35. Growth and Welfare Maximization in Models of Public Finance and Endogenous Growth
    Journal of Public Economic Theory, 2013, 15, (6), 939-967 View citations (14)
    See also Working Paper Growth and welfare maximization in models of public finance and endogenous growth, ZEW Discussion Papers (2011) View citations (1) (2011)
36. Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
    International Tax and Public Finance, 2013, 20, (6), 974-991 View citations (17)
    See also Working Paper Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors, Working Paper Series (2012) (2012)

2012

37. Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries
    National Tax Journal, 2012, 65, (1), 33-57 View citations (39)
    See also Working Paper Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries, Post-Print (2012) View citations (41) (2012)
38. Public Spending for Long-Run Growth: A Practitioners’ View
    World Bank - Economic Premise, 2012, (99), 1-4 View citations (5)
    See also Working Paper Public Spending for Long-Run Growth: A Practitioners' View, World Bank Publications - Reports (2012) View citations (1) (2012)

2011

39. Can a Fiscal Stimulus Boost Economic Growth Rates? Introduction
    Economic Journal, 2011, 121, (550), F1-F3 View citations (1)
40. Corporation tax asymmetries: effective tax rates and profit shifting
    International Tax and Public Finance, 2011, 18, (4), 422-435 View citations (9)
    See also Working Paper Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting, Department of Economics - Working Papers Series (2008) (2008)
41. The Timing and Persistence of Fiscal Policy Impacts on Growth: Evidence from OECD Countries
    Economic Journal, 2011, 121, (550), F33-F58 View citations (118)

2010

42. Behavioural responses to corporate profit taxation
    Hacienda Pública Española / Review of Public Economics, 2010, 193, (2), 109-130
    See also Working Paper Behavioural Responses to Corporate Profit Taxation, Department of Economics - Working Papers Series (2008) View citations (2) (2008)
43. Binding Constraints and Second-Best Strategies in Endogenous Growth Models with Public Finance
    Journal of Globalization and Development, 2010, 1, (2), 37 View citations (2)
44. Income Redistribution and Direct Taxes and Transfers in New Zealand
    Australian Economic Review, 2010, 43, (1), 39-51 View citations (9)
45. Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax
    FinanzArchiv: Public Finance Analysis, 2010, 66, (3), 207-235 View citations (3)
46. Population ageing and taxation in New Zealand
    New Zealand Economic Papers, 2010, 44, (2), 137-158 View citations (4)
    See also Working Paper Population Ageing and Taxation in New Zealand, Department of Economics - Working Papers Series (2009) (2009)

2009

47. Corporation tax revenue growth in the UK: A microsimulation analysis
    Economic Modelling, 2009, 26, (3), 614-625 View citations (2)
    See also Working Paper Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis, Working Papers (2007) View citations (2) (2007)

2008

48. Corporation tax buoyancy and revenue elasticity in the UK
    Economic Modelling, 2008, 25, (1), 24-37 View citations (11)
    See also Working Paper Corporation Tax Buoyancy and Revenue Elasticity in the UK, Working Papers (2007) View citations (2) (2007)
49. Foreign investment, international trade and the size and structure of public expenditures
    European Journal of Political Economy, 2008, 24, (1), 151-171 View citations (67)

2005

50. Publicly financed education in an endogenous growth model
    Journal of Economic Studies, 2005, 32, (2), 114-131
    See also Working Paper Publicly Financed Education in an Endogenous Growth Model, Treasury Working Paper Series (2002) View citations (4) (2002)
51. Wage growth and income tax revenue elasticities with endogenous labour supply
    Economic Modelling, 2005, 22, (1), 21-38 View citations (5)

2004

52. THE BUILT‐IN FLEXIBILITY OF INCOME AND CONSUMPTION TAXES IN NEW ZEALAND
    Australian Economic Papers, 2004, 43, (4), 459-474 View citations (5)
    See also Working Paper The Built-in Flexibility of Income and Consumption Taxes in New Zealand, Treasury Working Paper Series (2003) View citations (1) (2003)
53. Tax perceptions and preferences over tax structure in the united kingdom
    Economic Journal, 2004, 114, (493), F117-F138 View citations (35)
54. The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom
    Fiscal Studies, 2004, 25, (1), 55-77 View citations (13)

2003

55. Tax perceptions and the demand for public expenditure: evidence from UK micro-data
    European Journal of Political Economy, 2003, 19, (4), 793-816 View citations (12)
56. The Revenue Responsiveness of Income and Consumption Taxes in the UK
    Manchester School, 2003, 71, (6), 641-658 View citations (6)
    See also Working Paper The Revenue Responsiveness of Income and Consumption Taxes in the UK, Department of Economics - Working Papers Series (2001) View citations (5) (2001)

2002

57. An extended 'Feder'' model of dualistic growth
    Economics Bulletin, 2002, 15, (9), 1-6 View citations (2)
58. Fiscal Illusion and Political Accountability: Theory and Evidence from Two Local Tax Regimes in Britain
    Public Choice, 2002, 110, (3-4), 199-224 View citations (18)
59. The Built‐in Flexibility of Income and Consumption Taxes
    Journal of Economic Surveys, 2002, 16, (4), 509-532 View citations (9)
60. The Revenue Responsiveness of Consumption Taxes
    The Economic Record, 2002, 78, (241), 186-194 View citations (2)

2001

61. Fiscal Reform and Structural Change in Developing Countries (2 volumes), edited by Guillermo Perry, John Whalley and Gary Mcmahon (Macmillan in association with the International Development Research Centre, London: Canada, 2000, hbk £50, each volume)
    Journal of International Development, 2001, 13, (1), 132-134
62. Testing the endogenous growth model: public expenditure, taxation, and growth over the long run
    Canadian Journal of Economics, 2001, 34, (1), 36-57 View citations (266)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2001, 34, (1), 36-57 (2001) View citations (198)

2000

63. Agricultural Growth and Inter‐Sectoral Linkages in a Developing Economy
    Journal of Agricultural Economics, 2000, 51, (3), 353-370 View citations (25)

1999

64. Factor endowments, nontradables prices and measures of 'openness'
    Journal of Development Economics, 1999, 58, (1), 101-122 View citations (6)
    See also Working Paper Factor Endowments, Nontradables Prices and Measures of Openness" ", Discussion Papers View citations (6)
65. Fiscal illusion and the demand for government expenditures in the UK
    European Journal of Political Economy, 1999, 15, (4), 687-704 View citations (20)
66. Fiscal policy and growth: evidence from OECD countries
    Journal of Public Economics, 1999, 74, (2), 171-190 View citations (617)

1998

67. Why are Prices so Low in Asia?
    The World Economy, 1998, 21, (7), 897-911 View citations (5)

1997

68. Voters' Tax-Price Perceptions and the Provision of Government Non-marketed Goods
    The Manchester School of Economic & Social Studies, 1997, 65, (5), 513-33

1996

69. A Formalisation and Test of the Factor Productivity Explanation of International Differences in Service Prices
    International Economic Review, 1996, 37, (1), 85-102 View citations (7)
70. ARE SERVICES INCOME‐ELASTIC? SOME NEW EVIDENCE
    Review of Income and Wealth, 1996, 42, (3), 257-269 View citations (15)
71. Evaluating the Impacts of Human Capital Stocks and Accumulation on Economic Growth: Some New Evidence
    Oxford Bulletin of Economics and Statistics, 1996, 58, (1), 9-28 View citations (176)
    See also Working Paper Evaluating the Impacts of Human Capital Stocks and Accumulation on Economic Growth: Some New Evidence, Discussion Papers View citations (4)
72. Local Governments' Monopoly Power and Local Tax Reform: Theory and Evidence from the U.K
    Public Choice, 1996, 89, (3-4), 393-417 View citations (1)
73. Output, Productivity and Wages in the British Coal Industry before 1914: A Model with Evidence from the Durham Region
    Bulletin of Economic Research, 1996, 48, (3), 209-40 View citations (2)

1995

74. Endogenous Growth, the Solow Model and Human Capital
    Economic Change and Restructuring, 1995, 28, (2-3), 169-83 View citations (11)
75. Explaining international differences in the share of services in real expenditure
    Economics Letters, 1995, 47, (1), 53-58 View citations (5)

1994

76. Reconciling alternative macro‐models of optimal borrowing for developing countries: An expository note
    Journal of International Development, 1994, 6, (3), 353-359

1993

77. Fiscal Dependence on Trade Taxes and Economic Development: Some New Evidence
    Scottish Journal of Political Economy, 1993, 40, (1), 56-68 View citations (2)

1992

78. Are Economists Different? Correspondence
    Journal of Economic Perspectives, 1992, 6, (2), 202-03

1991

79. Explaining Service-Price Differences in International Comparisons
    American Economic Review, 1991, 81, (5), 1295-309 View citations (20)
80. Industrialisation, Catching Up and Economic Growth: A Comparative Study across the World's Capitalist Economies
    Economic Journal, 1991, 101, (405), 263-75 View citations (67)
81. The Shadow Wage in Economies with Migrant Labour: The Case of Labour as a Traded Good
    The Manchester School of Economic & Social Studies, 1991, 59, (1), 45-63

1990

82. Public employees' preferences and the size of the public sector
    Journal of Economic Behavior & Organization, 1990, 14, (3), 393-402 View citations (1)
83. The contribution of services to British economic growth, 1856-1913
    Explorations in Economic History, 1990, 27, (3), 299-321
84. Trade Taxes and Welfare: The Case of Export Incentives in South‐East Asian Countries
    Australian Economic Review, 1990, 23, (4), 61-73 View citations (2)
85. Wagner's Law, Relative Prices and the Size of the Public Sector
    The Manchester School of Economic & Social Studies, 1990, 58, (4), 361-77 View citations (14)

1989

86. Is there a conflict between authors and publishers over royalty terms?
    Economics Letters, 1989, 29, (1), 7-11
87. The Economics of Authors’ Royalty Contracts: Some Analytics
    Journal of Economic Studies, 1989, 16, (4), -

1988

88. Debt Servicing Costs and the Growth of Public Expenditure
    Public Finance = Finances publiques, 1988, 43, (2), 223-35
89. Tax systems, tax revenue and growth in LDCs: A review of empirical evidence
    Intereconomics: Review of European Economic Policy, 1988, 23, (2), 84-90 View citations (2)

1987

90. A Model of Unbalanced Growth: The Market versus the Non-market Sector of the Economy
    Oxford Economic Papers, 1987, 39, (2), 253-67 View citations (2)

1985

91. Tax Revenue Shares and Income Growth: A Note
    Public Finance = Finances publiques, 1985, 40, (1), 137-45
92. The Indexation of Taxes and Transfers in Britain
    The Manchester School of Economic & Social Studies, 1985, 53, (4), 364-84

1984

93. Income Redistribution through Taxes and Transfers in Britain
    Scottish Journal of Political Economy, 1984, 31, (1), 44-59 View citations (1)

1983

94. International comparisons of the effects of nonmarket-sector growth
    Journal of Comparative Economics, 1983, 7, (4), 368-381 View citations (1)

1982

95. The Built-In Flexibility of Progressive Income Taxes: A Simple Model
    Public Finance = Finances publiques, 1982, 37, (3), 361-71 View citations (2)
96. The Role of the Non-Market Sector in Egypt's Economic Growth, 1960-76
    Oxford Economic Papers, 1982, 34, (1), 207-23 View citations (1)

Books

2010

1. Modelling Corporation Tax Revenue
   Books, Edward Elgar Publishing View citations (1)

2006

2. Modelling Tax Revenue Growth
   Books, Edward Elgar Publishing View citations (36)

Edited books

2010

1. Tax Reform in Open Economies
   Books, Edward Elgar Publishing View citations (15)

1993

2. THE GROWTH OF THE PUBLIC SECTOR
   Books, Edward Elgar Publishing View citations (23)

Chapters

2010

1. Introduction
   Chapter 1 in Tax Reform in Open Economies, 2010