Tax Reform in the 21st Century

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