This book covers the issues and problems involved in choosing a tax and transfer structure. Rather than describing the details of particular systems or countries, the book discusses broad
problems which can be illustrated using relatively simple models. One section of the book is devoted to the link between economic theory and tax policy. The section on tax functions and choices
analyzes simple tax and transfer structures, as well as alternatives for structuring tax rates. Another section is concerned with variations of tax revenue. The book concludes with reports on
tax structure reviews which have recently been produced: the report by the Tax Working Group in New Zealand, and the large-scale review produced by a group of economists connected with the
Institute of Fiscal Studies in London. These chapters examine the strengths and weaknesses of these reviews. The book is for advanced students and researchers in public finance, public
economics, and taxation. Creedy is affiliated with the Victoria University of Wellington and the New Zealand Treasury. Annotation 穢2012 Book News, Inc., Portland, OR (booknews.com)
