OECD Tax Policy Studies

ISSN :
1990-0538 (online)
ISSN :
1990-0546 (print)
DOI :
10.1787/19900538
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This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
Also available in: French
 
Recent Tax Policy Trends and Reforms in OECD Countries

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Author(s):
OECD
Publication Date :
19 Oct 2004
Pages :
172
ISBN :
9789264016590 (PDF) ; 9789264016576 (print)
DOI :
10.1787/9789264016590-en

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This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues; the ‘tax mix’; and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmentally related taxes.

The volume reviews recent major tax reforms in Australia, Belgium, Canada, France, Germany, Italy, Japan, Mexico, the Netherlands, Switzerland and the United States. It also covers selected tax policy developments in Austria, Finland, Iceland, Ireland, Luxembourg, New Zealand, the Slovak Republic, Spain, Sweden and the United Kingdom.

Finally, Recent Tax Policy Trends and Reforms in OECD Countries includes discussion of country practices and recent developments in the areas of fiscal decentralisation, "making work pay" policies, corporate tax developments, and the effects of tax policies on research and development practices.

Also available in: French

Table of Contents

Executive Summary
-1. Recent Trends in Tax Revenues and Tax Rates
-2. Recent Tax Reforms in Selected OECD Countries
-3. Selected Tax Policy Issues
Chapter 1. Main Trends in Tax Revenues and Tax Rates
-1. Introduction
-2. Trends in Tax Revenue
-3. The Composition of Tax Revenue
-4. Personal and Corporate Income Tax Rates
-5. Taxation of Labour
-6. The Taxation of Dividends
-7. Value Added Taxes
-8. Environmentally Related Taxes
Chapter 2. Tax Reforms and Tax Policy Developments since 1999
-1. Introduction
-2. Australia
-3. Belgium
-4. Canada
-5. France
-6. Germany
-7. Italy
-8. Japan
-9. Mexico
-10. The Netherlands
-11. Switzerland
-12. The United States
-13. Tax Policy Developments in Other OECD Countries
-Notes
Chapter 3. A Closer Look at Recent Developments in Four Tax Policy Areas
-1. Introduction
-2. Fiscal Decentralisation
-3. Making Work Pay Programmes
-4. Corporate Tax Developments
-5. Taxation and R&D
References