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Contents: 1. Introduction Iris Claus, Norman Gemmell, Michelle Hardingand David White PART I: THE IMPACT OF TAXES ON INVESTMENT AND PRODUCTIVITY2. Taxes and Firm Performance: Evidence from the OECD A...sa Johansson,Christopher Heady, Jens Arnold, Bert Brys and Laura Vartia 3. EconomicEffects of Investment Subsidies Jane Gravelle PART II: INTERNATIONAL,CORPORATE AND CAPITAL TAXATION 4. Lessons from the Study of Taxes and theBehaviour of U.S. Multinational Corporations Rosanne Altshuler 5. DualIncome Taxes: A Nordic Tax System Peter Birch SA rensen 6. InternationalTaxation and Company Tax Policy in Small Open Economies George Zodrow PARTIII: PERSONAL TAX AND WELFARE SYSTEMS 7. Personal Income Tax Structure:Theory and Policy John Creedy 8. Modelling Labour Supply Responses inAustralia and New Zealand Guyonne Kalb 9. Employment Incentives for SoleParents: Labour Market Effects of Changes to Financial Incentives and SupportJacinta Dalgety, Richard Dorsett, Steven Johnston and Philip Spier PART IV:TAXING ENVIRONMENTAL EXTERNALITIES 10. Carbon Taxes Vs Tradable Permits:Efficiency and Equity Effects for a Small Open Economy John Freebairn 11.Improving Lake Water Quality Through a Nutrient Trading System: The Case ofNew Zealand's Lake Rotorua Suzi Kerr and Kelly Lock PART V: LESSONS FROM TAXREFORM EPISODES 12. Australian Tax Reforms: Past and Future Greg Smith 13.Company Tax in New Zealand Matt Benge and David Holland