Taxation and the Limits of Government [Paperback]

Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Revenue Department. Taxation and the Limits of Government is an edited volume which presents the best of the papers that emerged from that research program. Topical coverage includes a brief history of reform in New Zealand, the effect of taxation on economic growth, the marginal cost of taxation, the employment effects of taxation, income distribution, the hidden economy and taxation, tax compliance, taxation and bankruptcy, and estimates of effective tax rates.Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Revenue Department. Taxation and the Limits of Government is an edited volume which presents the best of the papers that emerged from that research program. Topical coverage includes a brief history of reform in New Zealand, the effect of taxation on economic growth, the marginal cost of taxation, the employment effects of taxation, income distribution, the hidden economy and taxation, tax compliance, taxation and bankruptcy, and estimates of effective tax rates.List of Authors. Part 1: Background. 1. An Introduction to Reform and the Economic Effects of Taxation in New Zealand; G.W. Scully, P.J. Caragata. Part 2: Taxation and Economic Growth. 2. The Optimal Size Fiscal State; G.W. Scully. 3. Taxation and Economic Growth in New Zealand; J. Branson, C.A. Knox Lovell. 4. The Effect of Aggregate Tax Levels on Output Growth in New Zealand; J. Small, P.J. Caragata. Part 3: The Marginal Cost of Taxation. 5. The Deadweight Costs of Taxation in New Zealand; W.E. Diewert, D.A. Lawrence. 6. The Distribution of Estimates of the Marginal Cost of Taxation; J. Small. Part 4: Taxation and Employment. 7. Taxation and Employment in New Zealand; G.W. Scully. Part 5: Income Distribution.l³&