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 demonstrates how the reliable measurement of growth in tax revenues, both for a tax system and for its component taxes, is important for the design of tax policy. The need for discretionary changes in tax parameters (such as tax rates, income thresholds and allowances) is conditional...

Taxation and Economic Behaviour offers a number of broad introductory surveys in the areas of public economics and public finance. Divided clearly into two parts – measurement issues and taxation and economic behaviour – this innovative collection of articles consists of published refereed...

The composition of government expenditure varies considerably across countries. The aim of this book is to explore the choice of expenditure using a range of modelling approaches.

The major industrialized countries are undergoing a significant demographic transition associated with low fertility rates combined with reduced mortality rates. A major consequence of the current transition is that populations are expected to age substantially over the next forty years. This...

This highly topical book explores key issues in evaluating the long-run implications of population ageing for pensions, taxation, intergenerational equity and social welfare.

Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax, or they may involve an extensive analysis of the cost and redistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy...

Taxation, Poverty and Income Distribution presents new work by an international group of economists on a wide range of questions concerning income distribution over both the long and short terms.

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...

This book provides a detailed introduction to behavioural tax microsimulation methods and reviews the use of such models for evaluating tax policy reforms.