Tax Reform in OECD Countries Economic Rationale and Consequences

This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform are reviewed. These include economic efficiency arguments as well as concerns about equity which are often a major consideration. Next, the paper considers the many factors which constrain governments...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Hagemann, Robert P.. (VerfasserIn)
Weitere Verfasser:	Jones, Brian R.. (MitwirkendeR), Montador, Robert Bruce (MitwirkendeR)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Paris OECD Publishing 1987
Schriftenreihe:	OECD Economics Department Working Papers
Schlagworte:	Economics
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