Heuser | Whittington brings rigour to infrastructure, energy, water, transport, local government and tax.


We turn difficult decisions under uncertainty into something analytically tractable, for governments and the organisations they regulate.

Selected work

Recent projects

Hawke’s Bay region
01

‘Grounded’: local government reform at the right scale

Te Uru Kahika · published Aug 2026

Heuser | Whittington built the sector’s toolkit for testing local-government reform proposals against outcomes, at the appropriate scale. Published by Te Uru Kahika, the collective of New Zealand’s sixteen regional and unitary councils.

Fuel storage tanks, Manukau City
02

Crown fuel security—decision making during radical uncertainty

Central government

A cost-benefit analysis built on market-implied price distribution, turning a difficult tail-risk decision into something analytically tractable.

Wilding pines
03

Regional biosecurity—a small shared premium against a large loss

Te Uru Kahika

The first consolidated evidence base on the value of regional biosecurity: ratepayers fund ~78% of a $142m programme that helps protect ~$34bn of at-risk production and avoids an estimated $1.7bn loss from a five-year lapse.

NZ Parliament
04

New Zealand Superannuation reform

A Crown entity

A Monte Carlo model of the main reform levers on real NZ data, delivered as an interactive tool.

Christchurch
05

Functional economic geography of a city

Metropolitan council

Where a reorganised city’s economy reaches, using commuting and spending flows to test alternative council boundaries.

Alpine tramping track
06

Outdoor access—nineteen agencies, one evidence base

Outdoor Access Commission

A five-tier mapping of how nineteen central agencies’ objectives depend on outdoor access, now the basis for a proposed National Outdoor Access Plan.

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Christchurch photograph: Michal Klajban, CC BY-SA 4.0, via Wikimedia Commons.

What we do

Sectors and capabilities

Where the firm works, and the analysis we bring.

Local government and regional economies

We help councils and the regional sector make the case for reform at the right scale: functional economic geography, the fiscal mechanics of splitting assets, debt and rates between entities, and the evidence base behind co-investment.

Tax, fiscal and public finance

We advise on the design and cost of tax and fiscal instruments, including revenue estimation, distributional and behavioural analysis. Our partners have led tax-policy work at the centre of government and as external challenge to it.

Energy and emissions

We bring techno-economic rigour to the low-carbon transition: gas-transition pathways, hydrogen and fuel economics, geothermal value, and the cost and emissions trade-offs of network and fuel decisions across New Zealand and the Pacific.

Water, infrastructure and regulation

We work on financially sustainable water and infrastructure: entity and CCO design, tariff and affordability frameworks, and economic regulation.

Transport and land use

We quantify the economics of transport and land-use decisions: total-cost-of-ownership and emissions for fleets, externalities methodology, and cost-benefit evidence for plan changes.

Industry, competition and markets

We analyse how regulation shapes competition and value in New Zealand's primary industries: the settings behind regulated pricing, the allocation of quotas and access rights, and the statutory reviews that reset the rules. We pair regulatory economics with sector knowledge in dairy and meat, and we are as comfortable framing a review for a ministry as we are giving evidence to a select committee.

Pacific development and PPPs

We advise Pacific governments and development partners on infrastructure finance, sector reform, and the law and institutions behind it.

Contact us

Key experts

Andreas Heuser

Andreas Heuser

Founding partner

At Heuser | Whittington, Andreas leads the firm’s local government and energy economics work, regulatory economics, and cost-benefit analysis.

Before establishing HW, Andreas spent around eight years leading economic advisory work at a previous firm, with deep specialisms in energy and future fuels (including hydrogen techno-economics), water-sector reform, resource-management economics, transport, and Pacific infrastructure and PPPs. He chaired the Government’s Technical Advisory Group on water-services reform, led the modelling behind New Zealand’s national hydrogen roadmap, and is an accredited RMA commissioner.

Phil Whittington

Phil Whittington

Founding partner

At Heuser | Whittington, Phil leads the firm’s tax, fiscal and public-finance work, and modelling under uncertainty.

Before establishing HW, Phil was Chief Economist at Inland Revenue, where he led the economic analysis behind the Tax Working Group’s capital gains proposals and other major tax reforms.