Chapter 5 discusses in more detail to which degree it is optimal to implement the “tax and growth” recommendations discussed in the first chapter of this report. The chapter mainly focuses on the implementation of tax-cut-cum base broadening reforms with respect to property, consumption, personal and corporate income taxes. The discussion in this chapter clarifies that the “tax and growth” recommendation to broaden the different tax bases does not necessarily imply that it would be optimal to abolish all tax expenditures. The growthoriented VAT base broadening recommendation, for instance, does not exclude that some goods and services receive a different tax treatment, either by taxing them at reduced rates or by not including them in the tax base. Note, however, that this analysis is not an attempt to undermine the “tax and growth” recommendations. On the contrary, a nuanced analysis of the pros and cons of specific growth-oriented tax reforms might reduce some of the (mainly political) obstacles against these reforms. In addition, the analysis will present and discuss also tax-specific strategies that might help overcoming the obstacles against the implementation of the “tax and growth” recommendations.