OECD Taxation Working Papers

ISSN :
2223-5558 (online)
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.
 

Tax Reform Trends in OECD Countries You or your institution have access to this content

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Author(s):
Bert Brys1, Stephen Matthews1, Jeffrey Owens1
Author Affiliations
  • 1: OECD, France

Publication Date
03 Nov 2011
Bibliographic information
No.:
1
Pages
19
DOI
10.1787/5kg3h0xxmz8t-en

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Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the lead given by the United Kingdom in 1984 and the United States in 1986. In some countries, including Australia and New Zealand, reforms have been profound and sometimes implemented over a very short period of time. In others, including most of Europe, Japan and many other Asian countries, reform has been a gradual process of adaptation.