Table of Contents
Editors and Contributors ix
Introduction and Dedication xi
Reflection
Remembering Richard Musgrave, 1910-2007 Peggy B. Musgrave 3
Pursuing Tax Reform
The Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience John G. Head 19
International Prospects for Consumption-Based Direct Taxes: A Guided Tour Charles E. McLure, Jr George R. Zodrow 51
Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen 73
Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy David White 95
Personal Tax Base: Income or Consumption?
Income or Consumption Taxes? Alan J. Auerbach 147
Consumption Taxes and Risk Revised Jane G. Gravelle 167
Tax Rate Scale: Equity and Efficiency Aspects
Taxation, Labour Supply and Saving Patricia Apps Ray Rees 187
The Distributional Effect of Consumption Taxes in Tax Systems Neil Warren 217
A Restatement of the Case for a Progressive Income Tax Neil Brooks 277
Business Tax Reform: Structural and Design Issues
Corporate Income Tax: Incidence, Economic Effects, and Structural Issues Jane G. Gravelle 355
The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits Michael J. McIntyre 385
The Mirrlees Review: A Perspective on Fundamental Tax Reform Malcolm Gammie 407
Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions John Freebairn 421
Interjurisdictional Issues
Tax Assignment Revisited Richard Bird 441
Inter-Nation Equity: The Development of an Important but Underappreciated International Tax PolicyObjective Kim Brooks 471
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations Michael P. Devereux 499
Controlling Tax Avoidance
Containing Tax Avoidance: Anti-Avoidance Strategies Chris Evans 529
