Taxation and the Limits of Government

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. 8. Income and Tax Distributions for Individual New Zealand Taxpayers, 1991-94; P.V. Dunmore. 9. The Equity-Efficiency Trade-off in New Zealand: A Preliminary Analysis; G.W. Scully, A.H. Stroombergen. Part 6: The Hidden Economy. 10. Modelling the Hidden Economy and Tax-Gap in New Zealand; D.E.A. Giles. 11. Simulating the Relationship Between the Hidden Economy and the Tax Level and Tax Mix in New Zealand; P.J. Caragata, D.E.A. Giles. Part 7: Risk Profiling and Effective Tax Rates. 12. Modelling the Tax Compliance Profiles of New Zealand Firms; D.E.A. Giles. 13. Taxation and Bankruptcy: Distress Prediction for Inland Revenue; P.V. Dunmore, S.B. Law. 14. Regression BasedEstimation of Effective Tax Rates; J.P. Small, P.J. Caragata. Subject Index.