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No government can be sustained without the ability to tax its
citizens. The question then arises how can a nation do so in a way that’s fair
and equitable to taxpayers while simultaneously promoting economic growth and
providing the state with the funds it needs to adequately address the needs of
its citizens?
This insightful work, featuring contributions from a stellar array of
international tax experts and economists, addresses the crucial, relevant
issues which developed countries will confront in the early decades of the
21st century:
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The pursuit of tax reform.
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Personal tax base: income or consumption?
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Tax rate scale: equity and efficiency aspects.
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Business tax reform: structural and design issues.
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Interjurisdictional issues.
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Controlling tax avoidance.
Editors and Contributors. Introduction and Dedication
REFLECTION. Remembering Richard Musgrave, 1910-2007. Peggy B.
Musgrave.
PURSUING TAX REFORM.
The Political Economy of Tax Reform: A Neo-Musgravian Perspective with
Illustrations from Canadian, US, Australian and New Zealand Experience.
John G. Head
International Prospects for Consumption-Based Direct Taxes: A Guided Tour.
Charles E. McLure, Jr and George R. Zodrow
Taxing Corporations in the European Union: Towards a Common Base? Sijbren
Cnossen
Income and Consumption Taxes in New Zealand: The Political Economy of
Broad-Base, Low-Rate Reform in a Small Open Economy. David White
PERSONAL TAX BASE: INCOME OR CONSUMPTION?
Income or Consumption Taxes? Alan J. Auerbach
Consumption Taxes and Risk Revised. Jane G. Gravelle
TAX RATE SCALE: EQUITY AND EFFICIENCY ASPECTS.
Taxation, Labour Supply and Saving. Patricia Apps and Ray Rees.
The Distributional Effect of Consumption Taxes in Tax Systems. Neil Warren.
A Restatement of the Case for a Progressive Income Tax. Neil Brooks
BUSINESS TAX REFORM: STRUCTURAL AND DESIGN ISSUES.
Corporate Income Tax: Incidence, Economic Effects, and Structural Issues.
Jane G. Gravelle
The Deduction of Interest Payments in an Ideal Tax on Realized Business
Profits. Michael J. McIntyre
The Mirrlees Review: A Perspective on Fundamental Tax Reform. Malcolm Gammie
Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions. John Freebairn
INTERJURISDICTIONAL ISSUES
Tax Assignment Revisited. Richard Bird
Inter-Nation Equity: The Development of an Important but Underappreciated
International Tax Policy Objective. Kim Brooks
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy
Considerations. Michael P. Devereux
CONTROLLING TAX AVOIDANCE
Containing Tax Avoidance: Anti-Avoidance Strategies. Chris Evans