Reflections on the Tax Working Group Report
This article reviews the Report of the Tax Working Group of the Victoria University of Wellington, which included individuals from the Treasury and the Inland Revenue Department, as well as from the business community. The Report makes an important contribution to the tax policy debate in New Zealand by setting out the reasons for reform, the basic principles used to consider alternative policies, and the advantages and disadvantages of a range of reform proposals. The purpose of this review of the Report is not to discuss the proposals and recommendations in detail, but to consider a number of aspects concerning the evaluation of tax structures and to try to clarify some arguments which are not stated explicitly in the Report. An indication of useful next steps is also given.
The Excess Burden of Taxation
No abstract available.
To Devolve or Not To Devolve? Welfare Reform in the States
This article analyzes variation in the degree to which states have responded to the devolution of welfare at the federal level by devolving authority over welfare policy to local government. I find that to the extent that states have devolved authority to lower levels of government, they tend to be states that already had a high degree of involvement of local government in welfare provision. In states without this record of local government involvement, the devolution that has occurred has not generated greater involvement of local government, but rather responsibility has been devolved to regional entities with ties to workforce development and with a substantial degree of business involvement. As states gain increasing authority over a redistributive policy, they may begin to treat it as a subset of a larger developmental policy—workforce development.