This article discusses the suitability of surveyed business expectations as predictors of changes in Gross Domestic Product.

This article presents the results from the August 1993 Reserve Bank of New Zealand Survey of Expectations.

Taxation has potentially important implications for corporate behaviour. However, there have been few studies of the impact of taxation on companies in developing countries, and fewer still concerned with unquoted companies. In this paper, we study the impact of tax policy on the financial...

The paper is motivated by Joseph A. Schumpeter's "The Crisis of the Tax State." It inquires whether the buildup of government debt in peacetime-prosperity is a threat to the stability, existence of creation of viable "tax states." The paper begins by setting out Schumpeter's conception of the...