Accounting and Finance Other Research

 

Recent Submissions

  • From universal basic income to public equity dividends 

    Rankin, Keith (Auckland University of Technology, Policy Observatory, 2018-03-06)
    In 1991 I wrote advocating ‘a universal tax credit available to every adult – the Universal Basic Income (UBI) – and a moderately high flat tax rate’. In 1996 I started to develop these ideas into a “social accounting ...

  • UBI as a reconceptualisation of income tax 

    Rankin, Keith (Scoop Publishing Ltd., 2016-03-23)
    I am worried that too much of the recent talk around the introduction of a universal basic income has been unhelpful. The concept – defined in 1991 – is still not understood by the politicians and journalists who represent ...

  • Universal Basic Income and income tax reform 

    Rankin, Keith (Auckland University of Technology, 2016-03-26)
    The New Zealand Labour Party is investigating, among other things, the adoption of a Universal Basic Income (UBI) as a means of ensuring reduced economic insecurity in the face of an increasingly precarious labour market.It ...

  • Public equity and tax-benefit reform 

    Rankin, Keith (Auckland University of Technology, 2017-12-13)
    In this report Keith Rankin, economist at Unitec Institute of Technology, outlines an alternative approach to public accounting, deriving from principles of public equity. He argues for reframing our current system of taxes ...

  • An examination of the ACE market in New Zealand: Efficiency and deemed value mitigation 

    Stewart, James; Leaver, Jonathan (Ministry for Primary Industries (MPI), 2014)
    Part One – Efficiency of the ACE Market 1. The ACE market appears to meet the standard conditions for efficient markets. 2. Several information sources exist for the New Zealand Annual Catch Entitlements (ACE) market ...