Fundamental Tax Reform: An International Perspective
This paper examines trends in tax reforms. The analysis is limited to the experience of 30 OECD countries, and focuses particularly on changes since the year 2000. The paper analyses the general trend of reductions in both tax revenues and rates and the diversity in tax policies across OECD countrie...
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| Veröffentlicht in: | National tax journal 2006-03, Vol.59 (1), p.131-164 |
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| container_title | National tax journal |
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| creator | Owens, Jeffrey |
| description | This paper examines trends in tax reforms. The analysis is limited to the experience of 30 OECD countries, and focuses particularly on changes since the year 2000. The paper analyses the general trend of reductions in both tax revenues and rates and the diversity in tax policies across OECD countries, reflecting the diversity in both economic circumstances and policy objectives. Developments in tax administration are also briefly dealt with. Some of the challenges for tax policymakers and administrators that are likely to arise over the next few years are identified, and possible alternative approaches to solving them are put forward. |
| doi_str_mv | 10.17310/ntj.2006.1.06 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 2006-03, Vol.59 (1), p.131-164 |
| issn | 0028-0283 1944-7477 |
| language | eng |
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| source | Business Source Complete; Jstor Complete Legacy; Education Source; Alma/SFX Local Collection |
| subjects | Capital income Corporate income tax Corporate income taxes Corporate taxes Dividends Economic development FORUM: Tax Reform GDP Gross Domestic Product Income taxes International Personal income Personal income taxes Proportional taxes Ratios Reforms Social security tax Studies Tax rates Tax reform Tax revenues Trends Value added taxes |
| title | Fundamental Tax Reform: An International Perspective |
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