Introduction -- Taxes and firm performance: evidence from the OECD -- Economic effects of investment subsidies -- Lessons from the study of taxes and the behavior of US multinational corporations -- Dual income taxes: Nordic tax system -- International taxation and company tax policy in small open economies -- Personal income tax structure: theory and policy -- Modelling labour supply responses in Australia and New Zealand -- Employment incentives for sole parents: labour market effects of changes to financial incentives and support -- Carbon taxes vs tradable permits: efficiency and equity effects for a small open economy -- Improving lake water quality through a nutrient trading system: the case of New Zealand's Lake Rotorua -- Australian tax reforms: past and future -- Company taxation in New Zealand.
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SUMMARY OR ABSTRACT
Text of Note
Discusses appropriate directions for tax reform in small open economies. This book investigates the beneficial directions for medium-term tax reform in the light of global developments and lessons from the taxation research. It reviews advances in both the theoretical and empirical tax literature and reform evidence from individual countries.