Tax Reform in Open Economies: International and Country Perspectives

Contents: 1. Introduction Iris Claus, Norman Gemmell, Michelle Harding and David White PART I: THE IMPACT OF TAXES ON INVESTMENT AND PRODUCTIVITY 2. Taxes and Firm Performance: Evidence from the OECD A...sa Johansson, Christopher Heady, Jens Arnold, Bert Brys and Laura Vartia 3. Economic Effects of Investment Subsidies Jane Gravelle PART II: INTERNATIONAL, CORPORATE AND CAPITAL TAXATION 4. Lessons from the Study of Taxes and the Behaviour of U.S. Multinational Corporations Rosanne Altshuler 5. Dual Income Taxes: A Nordic Tax System Peter Birch SA rensen 6. International Taxation and Company Tax Policy in Small Open Economies George Zodrow PART III: PERSONAL TAX AND WELFARE SYSTEMS 7. Personal Income Tax Structure: Theory and Policy John Creedy 8. Modelling Labour Supply Responses in Australia and New Zealand Guyonne Kalb 9. Employment Incentives for Sole Parents: Labour Market Effects of Changes to Financial Incentives and Support Jacinta Dalgety, Richard Dorsett, Steven Johnston and Philip Spier PART IV: TAXING ENVIRONMENTAL EXTERNALITIES 10. Carbon Taxes Vs Tradable Permits: Efficiency and Equity Effects for a Small Open Economy John Freebairn 11. Improving Lake Water Quality Through a Nutrient Trading System: The Case of New Zealand's Lake Rotorua Suzi Kerr and Kelly Lock PART V: LESSONS FROM TAX REFORM EPISODES 12. Australian Tax Reforms: Past and Future Greg Smith 13. Company Tax in New Zealand Matt Benge and David Holland