The Economic and Compliance Consequences of Taxation : A Report on the Health of the Tax System in New Zealand

Online-Ressource (XVI, 252 p)

online resource

1. Background and Mandate1.1 Introduction -- 1.2 The Consequences of Taxation -- 1.3 Mandate for the Report on the Health of the Tax System -- 2. Theoretical And Methodological Framework -- 2.1 Scope of the Research Project on the Health of the Tax System -- 2.2 Defining and Measuring the “Health” Consequences of Taxation -- 2.3 Welfare Economics and the Efficiency, or Performance, Ratio -- 2.4 Taxation and Incentive Structures -- 3. New Zealand Tax Burden & Tax Mix Trends in the Twentieth Century -- 3.1 Tax Burden Trends 1890-1994 -- 3.2 The Ratios of Tax Revenue Streams to GDP: Total Tax/GDP Ratio -- 3.3 The Evolution of the Tax Mix -- 3.4 A Comparison of New Zealand and OECD Tax Trends -- 3.5 Total Government Expenditure Trends 1950-2000 -- 3.6 Conclusions -- 4. The Hidden Economy, Tax Evasion And The Tax Gap -- 4.1 Introduction -- 4.2 The Legal Limits of Tax Minimisation -- 4.3 The Threat of the Hidden Economy -- 4.4 Learned Behaviour and The Theory of Incentive Structures -- 4.5 The Hidden Economy Model -- 4.6 The Learning Paths of the Hidden Economy and the Tax Gap -- 4.7 The Stakes in the Hidden Economy -- 4.8 A Simulation Model Approach to Taxation and the Hidden Economy -- 4.9 Findings, Conclusions and Implications -- 5. The Revenue Potential of the New Zealand Tax System -- 5.1 The Dimensions of Potential Revenue -- 5.2 Static Potential Revenue Under Existing Rules -- 5.3 Dynamic Revenue Potential: Long Term Tax Revenue Generation -- 5.4 Conclusions -- 6. The Macro Efficiency Effects of Taxation -- 6.1 Introduction -- 6.2 Taxation, Economic Growth and Deadweight Loss -- 6.3 The Tax Mix and Economic Growth -- 6.4 Taxation and Employment -- 7. Review And Assessment of the Health of New Zealand’s Tax System -- 7.1 Introduction -- 7.2 Measuring the “Health” of the Tax System -- 7.3 Key Findings on the Total Tax level and Tax Mix -- 7.4 Key Findings on the Hidden Economy and Tax Evasion -- 7.5 Sources of Tax Evasion -- 7.6 Tax Evasion Responses to Tax Changes -- 7.7 Trends in Corporate Tax Payments -- 7.8 Key Findings on Economic Growth and Employment -- 7.9 ‘Best Practice’ Tax Policy Frontiers and their Implications -- 7.10 Summary Scorecard: Economic, Compliance and Revenue Health of the Tax System in New Zealand -- Appendices -- 1. Working Papers on Monitoring the Health of the Tax System -- 2. Different Approaches to Measuring Effective Tax Rates -- About the author -- References.

10.1007/978-1-4615-5695-4 [DOI]

ECONIS - Online Catalogue of the ZBW