1 | Introduction |
2 | Income Taxation in a Global Economy: A Quadrilemma |
2.1 | The Closed Economy Case |
2.2 | The Open Economy Case |
3 | Common Pressures, Divergent Choices: The Income Tax Quadrilemma in the Real World, 1985-2001 |
3.1 | Sacrificing Progressivity: New Zealand |
3.2 | Sacrificing Symmetry: Australia and Denmark |
3.2.1 | Australia |
3.2.2 | Denmark |
3.3 | Sacrificing Comprehensiveness: Norway, Finland and Sweden |
3.3.1 | Norway |
3.3.2 | Finland |
3.3.3 | Sweden |
3.4 | Sacrificing Competitiveness: Germany |
4 | International Efficiency, Domestic Compensation, and the Politics of Tax Policy Adjustment |
4.1 | The Continuing Feasibility of "Compensation" |
4.2 | The Costs of "Compensation" |
4.3 | The Role of Political Parties and Veto Institutions |
4.3.1 | Corporate Tax Rates |
4.3.2 | Personal Income Tax Rates |
5 | Conclusion |
Bibliography |