Editors and Contributors. Introduction and Dedication REFLECTION
. Remembering Richard Musgrave, 1910-2007. Peggy B. Musgrave
. PURSUING TAX REFORM.
The Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience. John G. Head
International Prospects for Consumption-Based Direct Taxes: A Guided Tour. Charles E. McLure, Jr and George R. Zodrow
Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen
Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy. David White PERSONAL TAX BASE: INCOME OR CONSUMPTION?
Income or Consumption Taxes? Alan J. Auerbach
Consumption Taxes and Risk Revised. Jane G. Gravelle TAX RATE SCALE: EQUITY AND EFFICIENCY ASPECTS
. Taxation, Labour Supply and Saving. Patricia Apps and Ray Rees
. The Distributional Effect of Consumption Taxes in Tax Systems. Neil Warren.
A Restatement of the Case for a Progressive Income Tax. Neil Brooks BUSINESS TAX REFORM: STRUCTURAL AND DESIGN ISSUES
. Corporate Income Tax: Incidence, Economic Effects, and Structural Issues. Jane G. Gravelle
The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits. Michael J. McIntyre
The Mirrlees Review: A Perspective on Fundamental Tax Reform. Malcolm Gammie
Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions. John Freebairn INTERJURISDICTIONAL ISSUES
Tax Assignment Revisited. Richard Bird
Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Policy Objective. Kim Brooks
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. Michael P. Devereux CONTROLLING TAX AVOIDANCE
Containing Tax Avoidance: Anti-Avoidance Strategies. Chris Evans