Taxation and the Limits of Government

  • Gerald W. Scully
  • Patrick J. Caragata

Table of contents

  1. Front Matter
    Pages i-vii
  2. Background

    1. Front Matter
      Pages 1-1
  3. Taxation and Economic Growth

    1. Front Matter
      Pages 17-17
    2. Gerald W. Scully
      Pages 19-36
    3. Johannah Branson, C. A. Knox Lovell
      Pages 37-88
    4. John Small, Patrick J. Caragata
      Pages 89-96
  4. The Marginal Cost of Taxation

    1. Front Matter
      Pages 97-97
    2. W. Erwin Diewert, Denis A. Lawrence
      Pages 99-113
  5. Taxation and Employment

    1. Front Matter
      Pages 127-127
    2. Gerald W. Scully
      Pages 129-143
  6. Income Distribution

    1. Front Matter
      Pages 145-145
    2. Gerald W. Scully, Adolf H. Stroombergen
      Pages 173-191
  7. The Hidden Economy

    1. Front Matter
      Pages 193-193
  8. Risk Profiling and Effective Tax Rates

    1. Front Matter
      Pages 241-241
    2. Paul V. Dunmore, Shee Boon Law
      Pages 271-288
    3. John P. Small, Patrick J. Caragata
      Pages 289-305
  9. Back Matter
    Pages 307-310

About this book


Recently, a research program on the compliance costs and the economic effects of taxation in New Zealand was undertaken within the Inland Revenue Department. Taxation and the Limits of Government is an edited volume which presents the best of the papers that emerged from that research program. Topical coverage includes a brief history of reform in New Zealand, the effect of taxation on economic growth, the marginal cost of taxation, the employment effects of taxation, income distribution, the hidden economy and taxation, tax compliance, taxation and bankruptcy, and estimates of effective tax rates.


compliance compliance costs distribution economic growth economy efficiency employment growth income distribution modeling regression research science and technology stress taxation

Editors and affiliations

  • Gerald W. Scully
    • 1
  • Patrick J. Caragata
    • 2
  1. 1.The University of Texas at DallasUSA
  2. 2.McCallum Petterson Financial Diagnostics Ltd.New Zealand

Bibliographic information