Taxation and the Limits of Government

edited by Gerald W. Scully, Patrick J. Caragata

Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Revenue Department. Taxation and the Limits of Government is an edited volume which presents the best of the papers that emerged from that research program. Topical coverage includes a brief history of reform in New Zealand, the effect of taxation on economic growth, the marginal cost of taxation, the employment effects of taxation, income distribution, the hidden economy and taxation, tax compliance, taxation and bankruptcy, and estimates of effective tax rates

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Year of publication:	2000
Other Persons:	Scully, Gerald W. (ed.) ; Caragata, Patrick J. (ed.)
Publisher:	Boston, MA : Springer US
Subject:	Steuerpolitik \| Tax policy \| Optimale Besteuerung \| Optimal taxation \| Steuerreform \| Tax reform \| Theorie \| Theory \| Steuerwirkung \| Tax effects \| Steuermoral \| Tax compliance \| Soziale Kosten \| Social costs \| Neuseeland \| New Zealand

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Extent:	Online-Ressource (VII, 310 p) online resource
Type of publication:	Book / Working Paper
Language:	English
Notes:	Background1. An Introduction to Reform and the Economic Effects of Taxation in New Zealand -- Taxation and Economic Growth -- 2. The Optimal Size Fiscal State -- 3. Taxation and Economic Growth in New Zealand -- 4. The Effect of Aggregate Tax Levels on Output Growth in New Zealand -- The Marginal Cost of Taxation -- 5. The Deadweight Costs of Taxation in New Zealand -- 6. The Distribution of Estimates of the Marginal Cost of Taxation -- Taxation and Employment -- 7. Taxation and Employment in New Zealand -- Income Distribution -- 8. Income and Tax Distributions for Individual New Zealand Taxpayers, 1991-94 -- 9. The Equity-Efficiency Trade-off in New Zealand: A Preliminary Analysis -- The Hidden Economy -- 10. Modelling the Hidden Economy and Tax-Gap in New Zealand -- 11. Simulating the Relationship Between the Hidden Economy and the Tax Level and Tax Mix in New Zealand -- Risk Profiling and Effective Tax Rates -- 12. Modelling the Tax Compliance Profiles of New Zealand Firms -- 13. Taxation and Bankruptcy: Distress Prediction for Inland Revenue -- 14. Regression Based Estimation of Effective Tax Rates.
ISBN:	978-1-4615-4433-3 ; 978-1-4613-6996-7
Other identifiers:	10.1007/978-1-4615-4433-3 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013521872