Claus (Australian National U., Australia), Gemmell (U. of Nottingham, UK), Harding (The Treasury of New Zealand), and White (Victoria U. of Wellington, New Zealand) present international and
country perspectives on the thematic question of: "what can tax policy makers in open economies learn about beneficial directions for medium-term tax reform in the light of global developments
and lessons from the latest taxation research." Twelve papers discuss evidence from the Organization for Economic Co-operation and Development on taxes and firm performance, economic effects of
investment subsidies, taxes and the behavior of US multinationals, the Nordic tax system of dual income taxes, international taxation and company tax policy in small open economies, theory and
policy of personal income tax structure, modeling labor supply responses in Australia and New Zealand, labor market effects of financial incentives and support for sole parents, efficiency and
equity effects of carbon taxes versus tradable permits for a small open economy, improving lake water quality through a nutrient trading system in the case of New Zealand's Lake Rotorua, the
past and future of Australian tax reform, and company taxation reform in New Zealand. Annotation 穢2010 Book News, Inc., Portland, OR (booknews.com)
