Income Inequality and the Accounting Period in New Zealand: Evidence from Administrative Data

Nazila Alinaghi, John Creedy and Norman Gemmell

No 21899, Working Paper Series from Victoria University of Wellington, Chair in Public Finance

Abstract: This paper examines the effect on taxable income inequality among New Zealand individuals of extending the accounting period beyond a single year. Typically, inequality comparisons are based on a single year accounting period and involve cross-sectional measures, ignoring the role of income dynamics. The paper uses a specially constructed dataset of the New Zealand taxpayer population since 2000. Results are reported for the population as a whole and for groups distinguished by age, gender, ethnicity and educational qualifications.

Keywords: Income inequality; Accounting period; Gini coefficient; Atkinson Index; New Zealand (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcpf:21899

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