OECD Taxation Working Papers

ISSN :
2223-5558 (en ligne)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 

Making Fundamental Tax Reform Happen You or your institution have access to this content

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Auteur(s):
Bert Brys1
Author Affiliations
  • 1: OCDE, France

Date de publication
03 nov 2011
Bibliographic information
N°:
3
Pages
35
DOI
10.1787/5kg3h0v54g34-en

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This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an obstacle to the design and implementation of tax policies. The second part of this paper discusses strategies that might help policy makers to successfully implement fundamental tax reforms.