This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable...

Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform...

This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with...

This book contributes to the current debates on the shadow economy and related issues of tax evasion and corruption. The approach taken here is one that will develop a better understanding of these related issues, which are increasingly seen as impediments to country competitiveness and economic...

'This is a very stimulating book which should be read by everyone who wants to gain an understanding of the latest developments in the shadow economy.'--Friedrich Schneider, Johannes Kepler University of Linz, Austria. 'Professor Williams is to be congratulated for this timely contribution - a...

"Social Contracts and Informal Workers in the Global South draws on the accounts of informal workers, who represent over 60 per cent of the global workforce, to advocate for radically new conceptualizations of state-society, capital-labour and state-capital-labour relations, illustrating how...

Portraying how entrepreneurs often start out conducting some or all of their trade on an 'off-the-books' basis and how many continue to do so once they become established, this book provides the first detailed account of the vast and ubiquitous hidden enterprise culture existing in the...

Machine generated contents note: 1 Technology and entrepreneurship 1 -- 2 Knowledge, innovation and firm size 24 -- 3 Local geographic spillovers 44 -- 4 Sectoral characteristics 63 -- 5 Innovation of entrepreneurial firms 74 -- 6 Capital structure, innovation and firm size 98 -- 7 Employment...

The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...

Knowledge, Technological Catch-up and Economic Growth investigates the relationship between knowledge diffusion and economic growth. Using a broad definition of knowledge - encompassing technology, production skills, know-how and firm capabilities - the central argument of the book is that the...