Projects
Some of the engagements below were led by our people over their earlier careers, including at previous firms before Heuser|Whittington was founded. Where indicated, they describe the personal track record of our team, not work performed under the Heuser|Whittington name.
Energy
Gas transition scenarios and sector pathways (New Zealand, 2022–24)
At a previous firm, Andreas Heuser led synthesis of existing sector modelling, engaged widely across industry, and built seven gas-transition pathways for a national energy programme. Advised on optimal gas sector futures against affordability and sustainability objectives; produced policy recommendations and concise stakeholder materials.
Cost and emissions impact of switching off gas distribution (New Zealand, 2025)
At a previous firm, Andreas Heuser led analysis of consumer impacts, network upgrade costs, electricity demand shifts, and greenhouse-gas outcomes under business-as-usual vs. gas switch-off scenarios, testing assumptions with sector stakeholders.
Hydrogen strategy and economics (New Zealand & Pacific, 2020–23)
At a previous firm, Andreas Heuser led a team that built techno-economic models for green hydrogen (plant costs, utilisation, transport and power prices) and presented findings to officials and industry. In the Pacific, he assessed levelised costs and viable project opportunities across multiple countries.
Tax policy and administration
Independent advice on the 2023 wealth tax proposal (New Zealand, 2023)
While Chief Economist at IRD, Phil Whittington led the analytical work advising Ministers of Finance and Revenue on the structure and fiscal impact of the 2023 wealth tax proposal. Assessed revenue potential, distributional effects, economic costs, and behavioural responses. Provided independent advice on whether the proposal should proceed.
Capital gains tax design advice for the Tax Working Group (New Zealand, 2020)
While Chief Economist at IRD, Phil Whittington designed capital gains tax options and assessed their economic effects as part of the 2019 Tax Working Group process.
Restoration of interest deductibility for rental property investments (New Zealand, 2023—24)
While Chief Economist at IRD, Phil Whittington led advice on restoring interest deductibility for rental property investors. Explained the economic implications for the housing market and wider New Zealand economy.
Policy, regulation and impact modelling
Resource management system – economic impact modelling (New Zealand, 2020–25)
Andreas Heuser led the assessment and updated economic impacts of RMA reform packages, supported Supplementary Analysis Reports for Cabinet, and refined modelling based on final policy decisions.
Building practitioners – regulatory impact assessment (New Zealand, 2023)
Andreas Heuser quantified costs/benefits of licensing proposals, calculated NPVs, and tested defect-reduction thresholds.
Transport agency – institutions & funding options (New Zealand, 2023)
Andreas Heuser helped develop options to depoliticise decisions, coordinate funding with medium-term needs for board briefings.
Transport and land use
Rail freight externalities review (New Zealand, 2025)
Reviewed methodologies used in existing reports on rail freight externalities (congestion, safety, emissions) and identified key methodological issues.
Zero-emission buses for NZTA – economics (New Zealand, 2023)
Led team that built a TCO and emissions model comparing BEB/HFCB/repowers versus retaining diesel with remaining life to guide efficient decarbonisation choices.
Dargaville plan change – expert economic evidence (New Zealand, 2023)
Prepared cost–benefit analysis for land-use change and appeared before commissioners to answer questions on methodology and findings.
Industry and markets
Dairy Industry Restructuring Act review support (2026)
Heuser|Whittington advised the Ministry for Primary Industries on its 2026-27 review of DIRA.
Milk price & competition – advisory and select committee evidence (New Zealand, 2018–22)
Andreas Heuser analysed regulatory parameters (e.g., asset beta, pricing discretion), competition impacts, and presented expert evidence at a parliamentary hearing.
Meat export quotas – allocation options review (New Zealand, 2023)
Andreas Heuser led a team that compared non-price mechanisms across fairness, risk, value, and administrative burden; presented recommendations to the board.
Pacific development and PPPs
Energy sector reform & legal drafting (Nauru, 2024)
Andreas Heuser advised the Nauru government on a new oversight model for Nauru Utilities Corporation (NUC), designing a practical framework to monitor service, cost, and investment performance. Developed the draft Bill, draft Cabinet Paper and supporting briefings.
Pacific Blue Economy advice (Pacific-wide, 2023)
Andreas Heuser led a team developing a pipeline of investment opportunities for International Finance Corporation through market mapping, in-country validation, and DFI engagement across multiple countries.
Papua New Guinea Electric Vehicle Law Reform (PNG, 2025-26)
Andreas Heuser advised PNG’s Government under a mandate with Global Green Growth Institute on required law changes to enable electric vehicle uptake. Conducted gap analysis of land transport, energy and electricity, fuel and customs, and environment and emissions laws and regulations to prepare drafting instructions and cabinet documents
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