Economic and Fiscal Studies
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Abstract
Abstract
New Zealand’s main personal income tax thresholds were unchanged from October 2010 until July 2024, while consumer prices rose substantially. This note uses annual IRD taxable-income tabulations, calibrated to actual PIT collections, to estimate the revenue effect of this non-indexation. Relative to a CPI-indexed counterfactual, frozen thresholds generated an estimated nominal $5.8 billion in additional PIT revenue in FY2024 and an undiscounted nominal total of $23.5 billion over FY2011–FY2024. As a share of income, the burden peaks for middle earners and declines above the third indexed threshold.
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@article{Gemmell2026Quantifying,
title = {Quantifying bracket creep in New Zealand’s personal income tax, 2011–2024},
author = {Norman Gemmell and Peer Ebbesen Skov},
journal = {New Zealand Economic Papers},
year = {2026},
doi = {10.1080/00779954.2026.2737626},
url = {https://doi.org/10.1080/00779954.2026.2737626}
}FAQ
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