OECD Tax Policy Studies

1990-0538 (online)
1990-0546 (print)
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This series consists of studies analysing 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
Tax and the Economy

Tax and the Economy

A Comparative Assessment of OECD Countries You do not have access to this content

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29 Nov 2001
9789264195615 (PDF) ;9789264195448(print)

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This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.

Taxation is inevitable in modern economies to finance public spending, which is aimed at meeting fundamental economic and social objectives. However, efficiency losses associated with taxation need to be taken into account when the cost and benefits of public expenditure to be funded are being assessed. The public perception of the fairness of tax systems, the practical enforceability of tax rules and the cost arising from compliance are other important considerations.

Against this backdrop, the OECD has reviewed in the past two years the tax systems of a number of Member countries in its periodical Economic Surveys. The analysis and policy recommendations emerging from these reviews may provide some useful lessons for other OECD countries, and these are pulled together in this paper.

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Table of Contents

Chapter 1. Introduction
Chapter 2. Trends in Taxation and the Forces Shaping Them
Chapter 3. General Principles Guiding Tax Policy
Chapter 4. Areas and Options for Reform
Annex: Features of Tax Systems Impinging on Economic Efficiency

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