Tax Reform in Open Economies

This book brings together research from some of the world's leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sorensen, Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered in this book included the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and, country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

ISBN 1848447744   DEWEY edition DC22 ISBN13 9781848447745 (What's this?)   Pages 296 Publisher Edward Elgar Publishing Ltd   Published in Cheltenham Imprint Edward Elgar Publishing Ltd   Height (mm) 234 Format Hardback   Width (mm) 156 Publication date 30 Apr 2010   Academic level Undergraduate, Postgraduate, Professional / Scholarly DEWEY 336.205

		List of contributors
		Acknowledgements
1		Introduction by David White		1
PART I		THE IMPACT OF TAXES ON INVESTMENT AND PRODUCTIVITY
2		Taxes and firm performance: evidence from the OECD by Laura Vartia		38
3		Economic effects of investment subsidies by Jane Gravelle		38
PART II		INTERNATIONAL, CORPORATE AND CAPITAL TAXATION
4		Lessons from the study of taxes and the behavior of US multinational corporations by Rosanne Altshuler		61
5		Dual income taxes: a Nordic tax system by Peter Birch Sørensen		78
6		International taxation and company tax policy in small open economies by George R. Zodrow		109
PART III		PERSONAL TAX AND WELFARE SYSTEMS
7		Personal income tax structure: theory and policy by John Creedy		137
8		Modelling labour supply responses in Australia and New Zealand by Guyonne Kalb		166
9		Employment incentives for sole parents: labour market effects of changes to financial incentives and support by Philip Spier		194
PART IV		TAXING ENVIRONMENTAL EXTERNALITIES
10		Carbon taxes vs tradable permits: efficiency and equity effects for a small open economy by John Freebairn		219
11		Improving lake water quality through a nutrient trading system: the case of New Zealand's Lake Rotorua by Kelly Lock		241
PART V		LESSONS FROM TAX REFORM EPISODES
12		Australian tax reforms: past and future by Greg Smith		265
13		Company taxation in New Zealand by David Holland		289
		Index		313

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