Taxation and the Limits of Government

Front Matter....Pages i-vii
Front Matter....Pages 1-1
An Introduction to Reform and the Economic Effects of Taxation in New Zealand....Pages 3-16
Front Matter....Pages 17-17
The Optimal Size Fiscal State....Pages 19-36
Taxation and Economic Growth in New Zealand....Pages 37-88
The Effect of Aggregate Tax Levels on Output Growth in New Zealand....Pages 89-96
Front Matter....Pages 97-97
The Deadweight Costs of Taxation in New Zealand....Pages 99-113
The Distribution of Estimates of the Marginal Costs of Taxation....Pages 115-126
Front Matter....Pages 127-127
Taxation and Employment in New Zealand....Pages 129-143
Front Matter....Pages 145-145
Income and Tax Distributions for Individual New Zealand Taxpayers 1991–94....Pages 147-172
The Equity-Efficiency Trade-Off in New Zealand: A Preliminary Analysis....Pages 173-191
Front Matter....Pages 193-193
Modelling the Hidden Economy and the Tax-Gap in New Zealand....Pages 195-219
Simulating the Relationship between the Hidden Economy and the Tax Level and Tax Mix in New Zealand....Pages 221-240
Front Matter....Pages 241-241
Modelling the Tax Compliance Profiles of New Zealand Firms: Evidence from Audit Records....Pages 243-269
Taxation and Bankruptcy: Distress Prediction for Inland Revenue....Pages 271-288
Regression Based Estimation of Effective Tax Rates....Pages 289-305
Back Matter....Pages 307-310