Tax reform in open economies : international and country perspectives / edited by Iris Claus, Norman Gemmell, Michelle Harding, David White. - Cheltenham, UK ; Northampton, MA : Edward Elgar, [2010]. - ix, 329 pages : illustrations ; 24 cm.

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.

9781848447745 (hbk.) 1848447744 (hbk.)

2009940657

GBA9C5991 bnb

015449011 Uk


Taxation.
International finance.
Offene Volkswirtschaft.
Steuerpolitik.
Steuerreform.


Aufsatzsammlung.
Kongress (Wellington, 2009)

HJ2305 / CLA

336.205