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.
General
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