Tax Reform in Open Economies: International and Country Perspectives

Tax Reform in Open Economies: International and Country Perspectives

Hardcover

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Product Details

ISBN-13: 9781848447745
Publisher: Elgar, Edward Publishing, Inc.
Publication date: 06/01/2010
Pages: 352
Product dimensions: 6.20(w) x 9.30(h) x 1.00(d)

About the Author

Edited by Iris Claus, Centre for Applied Macroeconomic Analysis (CAMA), The Australian National University and Inland Revenue, New Zealand, Norman Gemmell, Victoria University of Wellington, New Zealand, Michelle Harding, The Treasury, New Zealand and David White, Victoria University of Wellington, New Zealand

Table of Contents

Contents:
1. Introduction
Iris Claus, Norman Gemmell, Michelle Harding and David White
PART I: THE IMPACT OF TAXES ON INVESTMENT AND PRODUCTIVITY
2. Taxes and Firm Performance: Evidence from the OECD
Åsa Johansson, Christopher Heady, Jens Arnold, Bert Brys and Laura Vartia
3. Economic Effects of Investment Subsidies
Jane Gravelle
PART II: INTERNATIONAL, CORPORATE AND CAPITAL TAXATION
4. Lessons from the Study of Taxes and the Behaviour of US Multinational Corporations
Rosanne Altshuler
5. Dual Income Taxes: A Nordic Tax System
Peter Birch Sørensen
6. International Taxation and Company Tax Policy in Small Open Economies
George R. Zodrow
PART III: PERSONAL TAX AND WELFARE SYSTEMS
7. Personal Income Tax Structure: Theory and Policy
John Creedy
8. Modelling Labour Supply Responses in Australia and New Zealand
Guyonne Kalb
9. Employment Incentives for Sole Parents: Labour Market Effects of Changes to Financial Incentives and Support
Jacinta Dalgety, Richard Dorsett, Steven Johnston and Philip Spier
PART IV: TAXING ENVIRONMENTAL EXTERNALITIES
10. Carbon Taxes vs Tradable Permits: Efficiency and Equity Effects for a Small Open Economy
John Freebairn
11. Improving Lake Water Quality Through a Nutrient Trading System: The Case of New Zealand’s Lake Rotorua
Suzi Kerr and Kelly Lock
PART V: LESSONS FROM TAX REFORM EPISODES
12. Australian Tax Reforms: Past and Future
Greg Smith
13. Company Tax in New Zealand
Matt Benge and David Holland
Index

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