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Christopher Ball, John Creedy and Grant Scobie

The provision of long-term policy advice requires projections of government debt. Models have been widely produced to generate expenditures and tax revenues on the assumption that various age-specific rates and fiscal policy variables remain unchanged. As a result of population ageing, current policy settings in many countries lead to unsustainable levels of public debt. The present book is motivated by two limitations of the standard models. First, they seldom contain feedback effects arising from endogenous responses on the part of individuals and policy-makers. Second, the models seldom make an allowance for uncertainty, which creates the problem of whether, in the face of anticipated debt increases, tax rates should be increased earlier rather than delaying, and if so by how much? This book presents new modelling approaches to allow for feedbacks and uncertainty, and to analyse optimal policy. The modelling innovations can be applied to any country, but for illustrative purposes they are calibrated to examine the case of New Zealand.

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Tax Policy and Uncertainty

Modelling Debt Projections and Fiscal Sustainability

Christopher Ball, John Creedy and Grant Scobie

Presenting innovative modelling approaches to the analysis of fiscal policy and government debt, this book moves beyond previous models that have relied upon the assumption that various age-specific rates and policy variables remain unchanged when it comes to generating government expenditures and tax revenues. As a result of population ageing, current policy settings in many countries are projected to lead to unsustainable levels of public debt; Tax Policy and Uncertainty explores models that allow for feedbacks and uncertainty to combat this.
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Geoffrey Poitras

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Geoffrey Poitras

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Rethinking Wealth and Taxes

Inequality, Globalization and Capital Income

Geoffrey Poitras

Taxes on the wealthy are a topic sure to incite venomous rants from both right-wing and left-wing ideologues. The topic attracts conflicting interpretations and policy recommendations, and generates proposals for tax reform that consume political debate. All this activity takes place against an opaque backdrop of empirical evidence dealing with the distribution of wealth and income, and tax avoidance and tax evasion by corporations and wealthy individuals. Rethinking Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly unequal distribution of wealth and income.
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Pascal Salin

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Pascal Salin

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Pascal Salin

Tax Tyranny does not aim to give a description of existing tax systems, rather it provides readers with the intellectual instruments which enable them to understand the role of taxation in the workings of economic systems and to evaluate the fairness of taxes.
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Edited by Serdar Yilmaz and Farah Zahir

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Edited by Serdar Yilmaz and Farah Zahir

Intergovernmental Transfers in Federations presents a synthesis of international experience of large federations in the most recent times in addressing the most fundamental issue of horizontal and vertical imbalances in their countries through the prism of intergovernmental transfers. Contributors delve into the various aspects of policy making as well as policy choices in selecting an efficiency path for a meaningful fiscal devolution aimed at integrating performance and incentives to reach an expenditure mix that facilitates better service delivery.