Poverty traps in New Zealand

Edith Brashares; Julie P Smith

Poverty traps in New Zealand

Edith Brashares^*, Julie P Smith

^*Corresponding author for this work

Department of Health Economics, Wellbeing and Society

Research output: Contribution to journal › Article › peer-review

Abstract

The authors analyse possible "poverty traps" arising from the interaction of income tax and benefit income testing regimes in New Zealand, focusing on potential efficiency effects. They review the nature of poverty traps and why they are a concern, examine key features of the New Zealand tax and transfer system, calculate effective marginal tax rates (EMTRs) produced by the overlap of the two systems, and consider those people most affected by EMTRs.

Original language	English
Pages (from-to)	61-83
Journal	Australian Tax Forum
Volume	8
Issue number	1
Publication status	Published - 1 Jan 1993

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Cite this

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title = "Poverty traps in New Zealand",

abstract = "The authors analyse possible {"}poverty traps{"} arising from the interaction of income tax and benefit income testing regimes in New Zealand, focusing on potential efficiency effects. They review the nature of poverty traps and why they are a concern, examine key features of the New Zealand tax and transfer system, calculate effective marginal tax rates (EMTRs) produced by the overlap of the two systems, and consider those people most affected by EMTRs.",

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AB - The authors analyse possible "poverty traps" arising from the interaction of income tax and benefit income testing regimes in New Zealand, focusing on potential efficiency effects. They review the nature of poverty traps and why they are a concern, examine key features of the New Zealand tax and transfer system, calculate effective marginal tax rates (EMTRs) produced by the overlap of the two systems, and consider those people most affected by EMTRs.

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Poverty traps in New Zealand

Abstract

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