Tax Reform in Open Economies: International and Country Perspectives

Iris Claus, Norman Gemmell, Michelle Harding, David White, "Tax Reform in Open Economies: International and Country Perspectives"
Publisher: Pub | 2010 | ISBN 1848447744 | File type: PDF | 329 pages | 1.4 mb

This book brings together research from some of the world's leading tax economists to discuss appropriate directions for tax reform in small open economies.
The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.
Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

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