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9781848447745

Tax Reform in Open Economies

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  • ISBN13:

    9781848447745

  • ISBN10:

    1848447744

  • Format: Hardcover
  • Copyright: 2010-06-01
  • Publisher: Edward Elgar Pub
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List Price: $160.00

Summary

This book brings together research from some of the world's leading tax economists (for example Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sorensen, Zodrow), addressing the issue of appropriate directions for tax reform in small open economies. The book reviews recent developments in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered included the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.

Author Biography

Iris Claus is in the Centre for Applied Macroeconomic Analysis (CAMA) at the Australian National University, Australia and the Inland Revenue, New Zealand, Norman Gemmell is at the University of Nottingham, UK, Michelle Harding is at The Treasury, New Zealand and David White is at the Victoria University of Wellington, New Zealand.

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