Tax Reform in the 21st Century

Author: Richard Krever; John G. Head
Publisher: Kluwer Law International
ISBN: 9789041128294
Published In: July 2009
Format: Hardback , 576 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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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. Introduction and Dedication

REFLECTION. Remembering Richard Musgrave, 1910-2007. Peggy B. Musgrave.

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 International Prospects for Consumption-Based Direct Taxes: A Guided Tour. Charles E. McLure, Jr and George R. Zodrow Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy. David White

PERSONAL TAX BASE: INCOME OR CONSUMPTION? Income or Consumption Taxes? Alan J. Auerbach Consumption Taxes and Risk Revised. Jane G. Gravelle

TAX RATE SCALE: EQUITY AND EFFICIENCY ASPECTS. Taxation, Labour Supply and Saving. Patricia Apps and Ray Rees. The Distributional Effect of Consumption Taxes in Tax Systems. Neil Warren. A Restatement of the Case for a Progressive Income Tax. Neil Brooks

BUSINESS TAX REFORM: STRUCTURAL AND DESIGN ISSUES. Corporate Income Tax: Incidence, Economic Effects, and Structural Issues. Jane G. Gravelle The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits. Michael J. McIntyre The Mirrlees Review: A Perspective on Fundamental Tax Reform. Malcolm Gammie Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions. John Freebairn

INTERJURISDICTIONAL ISSUES Tax Assignment Revisited. Richard Bird Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Policy Objective. Kim Brooks Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. Michael P. Devereux

CONTROLLING TAX AVOIDANCE Containing Tax Avoidance: Anti-Avoidance Strategies. Chris Evans