Tax and Benefit-System Reforms
- Authors:
- OECD
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Pages
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167–180
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DOI
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10.1787/ben_wages-2007-7-en
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Abstract
The story of reforms to the tax and benefit system in OECD countries in recent years has been dominated by two main objectives: to strive to increase incentives to work, and to increase family incomes, especially where children are present. Neither objective is new, but whereas in previous years other objectives have also played a prominent role (for example, attempts to reduce the fiscal cost of the benefit system) these two objectives now explain a very large proportion of reform efforts. And the dilemma facing policymakers is that the two objectives are potentially in tension with one another.