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 promoting economic growth and providing the state with the funds it requires to adequately address the needs of its citizens?
Search in google:
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: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Editors and Contributors ixIntroduction and Dedication xiReflectionRemembering Richard Musgrave, 1910-2007 Peggy B. Musgrave 3Pursuing Tax ReformThe Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience John G. Head 19International Prospects for Consumption-Based Direct Taxes: A Guided Tour Charles E. McLure, Jr George R. Zodrow 51Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen 73Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy David White 95Personal Tax Base: Income or Consumption?Income or Consumption Taxes? Alan J. Auerbach 147Consumption Taxes and Risk Revised Jane G. Gravelle 167Tax Rate Scale: Equity and Efficiency AspectsTaxation, Labour Supply and Saving Patricia Apps Ray Rees 187The Distributional Effect of Consumption Taxes in Tax Systems Neil Warren 217A Restatement of the Case for a Progressive Income Tax Neil Brooks 277Business Tax Reform: Structural and Design IssuesCorporate Income Tax: Incidence, Economic Effects, and Structural Issues Jane G. Gravelle 355The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits Michael J. McIntyre 385The Mirrlees Review: A Perspective on Fundamental Tax Reform Malcolm Gammie 407Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions John Freebairn 421Interjurisdictional IssuesTax Assignment Revisited Richard Bird 441Inter-Nation Equity: The Development of an Important but Underappreciated International Tax PolicyObjective Kim Brooks 471Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations Michael P. Devereux 499Controlling Tax AvoidanceContaining Tax Avoidance: Anti-Avoidance Strategies Chris Evans 529
