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Globalization and Income Taxes" Competitive pressure on some capital income tax rates reinforces a four-way tradeoff in domestic income taxation. To maintain competitiveness, governments have to cut some tax rates on capital income down to "international standards." If these cuts lead to a de-alignment of different rates on capital income, domestic allocation becomes more inefficient, all else being equal. Cutting all tax rates on capital income to a uniform low level, while maintaining high and progressive tax rates on labour incomes, avoids this inefficiency, but sacrifices comprehensive income taxation, that is, joint and equal taxation of capital and labour incomes. Finally, reducing all income tax rates to international standards, including top rates on labour income, implies a strong significant reduction in the progressiveness of labour income taxation (and/or significant revenue losses). "Global Markets, National Tax Systems, and Domestic Politics: Rebalancing Efficiency and Equity in Open States' Income Taxation" by Steffen Ganghof is published by the Max Planck Institute for the Study of Societies.
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By Max Planck Institute for the Study of Societies , Australia, Denmark, Finland, Germany, New Zealand, Norway and Sweden.
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Taxation Policy Resource.
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| The Budgetary Process "
Written for those interested in understanding the role of aid in the budgetary process in developing countries, Aid and Public Expenditure and The Basic Budgeting Problem actually provide an excellent summary of the budgetary process which is more generally applicable. By Mick Foster and Adrian Fozzard. Overseas Development Institute. A contrast is provided by Putting It Together: An Explanatory Guide to the New Zealand Public Sector Financial Management System - which describes the impact of the Fiscal Responsibility Act on New Zealand's budgetary process. | By Overseas Development Institute , Newzealand. | Taxation Policy Resource. |
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| Eco-taxes "
Green taxes have been introduced in a number of countries to change behaviour and raise revenue. Possible areas for greater use of green taxes and other market based instruments include water management, toxic waste disposal, pesticide use, emissions and fuel consumption. This paper by Suzi Kerr examines the arguments for greater use of eco-taxes. ?Ecological Tax Reform? is published by the Motu Research Trust for the NZ Ministry for the Environment. | By Motu Research Trust , Newzealand. | Taxation Policy Resource. |
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| Telecommunications Regulation "
This submission analyses how the Commerce Commission comes to its mistaken conclusions. It focuses on its policy framework and on the cost benefit analysis that underlies the claim that $71.25m net benefit by confusing consumer benefits with efficiency gains. The "Submission on the Commerce Commission's Amended Draft Report on Telecommunications Act 2001 Section 64 Review" is published by the New Zealand Business Roundtable . | By New Zealand Business Roundtable , Newzealand. | Science and technology Policy Resource. |
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| Eco-taxes. Green taxes have been introduced in a number of countries to change behaviour and raise revenue. Possible areas for greater use of green taxes and other market based instruments include water management, toxic waste disposal, pesticide use, emissions and fuel consumption. This paper by Suzi Kerr examines the arguments for greater use of eco-taxes. ?Ecological Tax Reform? is published by the Motu Research Trust for the NZ Ministry for the Environment. | By Motu Research Trust, New Zealand. | Environment Policy Resource. |
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Australia & New Zealand 
