TY - BOOK AU - Claus,Iris AU - Gemmell,Norman AU - Harding,Michelle AU - White,David TI - Tax reform in open economies: international and country perspectives SN - 9781848447745 (hbk.) AV - HJ2305 CLA U1 - 336.205 22 PY - 2010/// KW - Taxation KW - International finance KW - Offene Volkswirtschaft KW - swd KW - Steuerpolitik KW - Steuerreform KW - Aufsatzsammlung KW - Kongress (Wellington, 2009) N1 - Includes bibliographical references and index; Introduction -- Taxes and firm performance: evidence from the OECD -- Economic effects of investment subsidies -- Lessons from the study of taxes and the behavior of US multinational corporations -- Dual income taxes: Nordic tax system -- International taxation and company tax policy in small open economies -- Personal income tax structure: theory and policy -- Modelling labour supply responses in Australia and New Zealand -- Employment incentives for sole parents: labour market effects of changes to financial incentives and support -- Carbon taxes vs tradable permits: efficiency and equity effects for a small open economy -- Improving lake water quality through a nutrient trading system: the case of New Zealand's Lake Rotorua -- Australian tax reforms: past and future -- Company taxation in New Zealand ER -