This paper analyses whether it might be possible to design a cash flow tax (CFT) for small businesses in New Zealand to replace the existing income tax. Certainly, it is feasible to design the core rules of a CFT that applies to new small businesses. As with all examples of a CFT, these rules...

The object of this thesis is to examine the effects of export instability on post-war Ghana by seeking to identify the mechanism through which fluctuations were transmitted from the export to the domestic sector. This involves the construction and estimation of a macroeconomic model over the...