Hardback
Tax Reform in Open Economies
International and Country Perspectives
9781848447745 Edward Elgar Publishing
The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and 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 include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.
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Contributors
Contents
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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, Sørensen and 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 include 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.
The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and 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 include 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.
Contributors
Contributors: R. Altshuler, J. Arnold, M. Benge, B. Brys, I. Claus, J. Creedy, J. Dalgety, R. Dorsett, J. Freebairn, N. Gemmell, J. Gravelle, M. Harding, C. Heady, D. Holland, Å. Johansson, S. Johnston, G. Kalb, S. Kerr, K. Lock, G. Smith, P.B. Sørensen, P. Spier, L. Vartia, D. White, G.R. Zodrow
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
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
