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Editors and Contributors ix
Introduction and Dedication xi
Reflection
Remembering Richard Musgrave, 1910-2007 Peggy B. Musgrave 3
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 19
International Prospects for Consumption-Based Direct Taxes: A Guided Tour Charles E. McLure, Jr George R. Zodrow 51
Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen 73
Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy David White 95
Personal Tax Base: Income or Consumption?
Income or Consumption Taxes? Alan J. Auerbach 147
Consumption Taxes and Risk Revised Jane G. Gravelle 167
Tax Rate Scale: Equity and Efficiency Aspects
Taxation, Labour Supply and Saving Patricia Apps Ray Rees 187
The Distributional Effect of Consumption Taxes in Tax Systems Neil Warren 217
A Restatement of the Case for a Progressive Income Tax Neil Brooks 277
Business Tax Reform: Structural and Design Issues
Corporate Income Tax: Incidence, Economic Effects, and Structural Issues Jane G. Gravelle 355
The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits Michael J. McIntyre 385
The Mirrlees Review: A Perspective on Fundamental Tax Reform Malcolm Gammie 407
Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions John Freebairn 421
Interjurisdictional Issues
Tax Assignment Revisited Richard Bird 441
Inter-Nation Equity: The Development of an Important but Underappreciated International Tax PolicyObjective Kim Brooks 471
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations Michael P. Devereux 499
Controlling Tax Avoidance
Containing Tax Avoidance: Anti-Avoidance Strategies Chris Evans 529
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| $133.00 | Digital |
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Joe Anderson
reviewed Tax Reform in the 21st Century on February 09, 2020 Tax Reform in the 21st Century
It was interesting to know that how the United Nations wanted to make China understand the importance of human rights in their country.
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Add Tax Reform in the 21st Century, 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 without distorting incentives or the allocation of resources, while simultaneously prom, Tax Reform in the 21st Century to the inventory that you are selling on WonderClubX
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Add Tax Reform in the 21st Century, 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 without distorting incentives or the allocation of resources, while simultaneously prom, Tax Reform in the 21st Century to your collection on WonderClub |
