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References

Auerbach, Alan J (1996) “Tax Reform, Capital Allocation, Efficiency and Growth” in H Aaron and W Gale (eds) Economic Effects of Fundamental Tax Reform (Washington, DC: Brookings Institution Press): 29–81.

Bradford, David F (1979) “The Case for a Personal Consumption Tax” in Joseph Pechman (ed) What should be Taxed, Income or Expenditure? (Washington, DC: The Brookings Institution Press): 77-113. Reprinted in David F Bradford (2000). Taxation, Wealth and Saving (Cambridge, MA: MIT Press).

Bradford, David F (1998) “Transition to and Tax-rate Flexibility in a Cash-flow –Type Tax.” James M Poterba (ed) Tax Policy and the Economy 12. National Bureau of Economic Research, (Cambridge MA: MIT Press).

Goss, Peter (1995) “The Taxation of Income From Capital: Some Basic Analytics and Neutrality Results For Economic Income Taxes and Cash Flow Taxes”, Unpublished internal Treasury paper (Wellington, New Zealand).

Hall, Robert and Alvin Rabushka (1995) The Flat Tax. 2nd ed. (Stanford: Hoover Institution Press).

Katz, Dieter (1999) “Towards a Practical Cash Flow Tax.” New Zealand Treasury, Wellington. Treasury Working Paper 01/99. <http://www.treasury.govt.nz/publications/research-policy/wp/1999/99-01>

Kay, JA and MA King (1989) The British Tax System, (Oxford: Oxford University Press).

Keen, Michael and John King (2002) “The Croatian Profit Tax: An ACE in Practice.” Fiscal Studies 23 (3): 401-418

Lewis, Geoff (1996) “Income Tax Versus Expenditure Tax: Key Arguments.” Unpublished internal Treasury paper (Wellington, New Zealand).

Meade, James (1978) The Structure and Reform of Direct Taxation (London: Institute for Fiscal Studies).

Moes, Alowin (1999) “Effective Tax Rates on Capital in New Zealand - Changes 1972-1998”, New Zealand Treasury, Wellington. Treasury Working Paper 12/99. <http://www.treasury.govt.nz/publications/research-policy/wp/1999/99-12>

Shome, Parthasarathi and Christian Schutte, (1995) “Cash-Flow Tax”, in Parthasarathi Shome (ed.) Tax Policy Handbook. (Washington DC: International Monetary Fund).

Simons, HC (1938) Personal Income Taxation (Chicago: University of Chicago Press). Quoted in Gareth Myles (1995) Public Economics, (Cambridge: Cambridge University Press).

Slemrod, Joel and Jon Bakija (1996) Taxing Ourselves: A citizen’s guide to the great debate over tax reform. (Cambridge: The MIT Press).

Slemrod, Joel (1997) “Deconstructing the Income Tax”. The American Economic Review, 87 (2): 151-155.

Tax Review (2001) Final Report of the Tax Review Wellington.

Treasury (1997) Towards an Implementable Cash Flow Tax, Unpublished internal paper. (Wellington New Zealand).

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