Taxation and the Limits of Government / Edition 1

Taxation and the Limits of Government / Edition 1

by Gerald W. Scully, Patrick J. Caragata
     
 

Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Re venue Department. Taxation and the Limits of Government is an edited v olume which presents the best of the papers that emerged from that res earch program. Topical coverage includes a brief history of reform in New Zealand,

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Overview

Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Re venue Department. Taxation and the Limits of Government is an edited v olume which presents the best of the papers that emerged from that res earch program. Topical coverage includes a brief history of reform in New Zealand, the effect of taxation on economic growth, the marginal c ost of taxation, the employment effects of taxation, income distributi on, the hidden economy and taxation, tax compliance, taxation and bank ruptcy, and estimates of effective tax rates.

Product Details

ISBN-13:
9780792377351
Publisher:
Springer US
Publication date:
04/30/2000
Edition description:
2000
Pages:
324
Product dimensions:
9.21(w) x 6.14(h) x 0.75(d)

Table of Contents

List of Authors. Part 1: Background. 1. An Introduction to Reform and the Economic Effects of Taxation in New Zealand; G.W. Scully, P.J. Caragata. Part 2: Taxation and Economic Growth. 2. The Optimal Size Fiscal State; G.W. Scully. 3. Taxation and Economic Growth in New Zealand; J. Branson, C.A. Knox Lovell. 4. The Effect of Aggregate Tax Levels on Output Growth in New Zealand; J. Small, P.J. Caragata. Part 3: The Marginal Cost of Taxation. 5. The Deadweight Costs of Taxation in New Zealand; W.E. Diewert, D.A. Lawrence. 6. The Distribution of Estimates of the Marginal Cost of Taxation; J. Small. Part 4: Taxation and Employment. 7. Taxation and Employment in New Zealand; G.W. Scully. Part 5: Income Distribution. 8. Income and Tax Distributions for Individual New Zealand Taxpayers, 1991-94; P.V. Dunmore. 9. The Equity-Efficiency Trade-off in New Zealand: A Preliminary Analysis; G.W. Scully, A.H. Stroombergen. Part 6: The Hidden Economy. 10. Modelling the Hidden Economy and Tax-Gap in New Zealand; D.E.A. Giles. 11. Simulating the Relationship Between the Hidden Economy and the Tax Level and Tax Mix in New Zealand; P.J. Caragata, D.E.A. Giles. Part 7: Risk Profiling and Effective Tax Rates. 12. Modelling the Tax Compliance Profiles of New Zealand Firms; D.E.A. Giles. 13. Taxation and Bankruptcy: Distress Prediction for Inland Revenue; P.V. Dunmore, S.B. Law. 14. Regression BasedEstimation of Effective Tax Rates; J.P. Small, P.J. Caragata. Subject Index.

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