Tax and Transfer Tensions

Designing Direct Tax Structures

John Creedy, Wellington School of Business and Government, Victoria University of Wellington, New Zealand

This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable contribution to rational policy debate by clarifying the nature of the interdependencies and relationships involved.