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Tax Reform in Open Economies

International and Country Perspectives 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
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.
Extent: 352 pp
Hardback Price: $154.00 Web: $138.60
Publication Date: 2010
ISBN: 978 1 84844 774 5
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  • Economics and Finance
  • Financial Economics and Regulation
  • Public Finance
  • Public Sector Economics
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.
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:

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