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...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1987
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | 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 in their effort to reform the tax system (such as inherent conflicts between efficiency and equity, and the non-revenue objectives of taxation), and how those constraints might be reduced. Finally, the paper reviews the extent of tax reform in OECD countries, noting some of the remaining problems ... |
| Beschreibung: | 1 Online-Ressource (129 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/082177701741 |
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| language | English |
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| spelling | Hagemann, Robert P... Verfasser aut Tax Reform in OECD Countries Economic Rationale and Consequences Robert P. Hagemann, Brian R. Jones and Robert Bruce Montador Paris OECD Publishing 1987 1 Online-Ressource (129 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 in their effort to reform the tax system (such as inherent conflicts between efficiency and equity, and the non-revenue objectives of taxation), and how those constraints might be reduced. Finally, the paper reviews the extent of tax reform in OECD countries, noting some of the remaining problems ... Economics Jones, Brian R... ctb Montador, Robert Bruce ctb https://doi.org/10.1787/082177701741 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hagemann, Robert P.. Tax Reform in OECD Countries Economic Rationale and Consequences Economics |
| title | Tax Reform in OECD Countries Economic Rationale and Consequences |
| title_auth | Tax Reform in OECD Countries Economic Rationale and Consequences |
| title_exact_search | Tax Reform in OECD Countries Economic Rationale and Consequences |
| title_exact_search_txtP | Tax Reform in OECD Countries Economic Rationale and Consequences |
| title_full | Tax Reform in OECD Countries Economic Rationale and Consequences Robert P. Hagemann, Brian R. Jones and Robert Bruce Montador |
| title_fullStr | Tax Reform in OECD Countries Economic Rationale and Consequences Robert P. Hagemann, Brian R. Jones and Robert Bruce Montador |
| title_full_unstemmed | Tax Reform in OECD Countries Economic Rationale and Consequences Robert P. Hagemann, Brian R. Jones and Robert Bruce Montador |
| title_short | Tax Reform in OECD Countries |
| title_sort | tax reform in oecd countries economic rationale and consequences |
| title_sub | Economic Rationale and Consequences |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/082177701741 |
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