Add to ORKGThe 1980s were a decade of tax reform across OECD countries. The changes had many common themes. Top rates of personal income tax and rates of corporate income tax fell, but revenues were maintained by broadening the bases of these taxes. Seven countries introduced a value-added tax. Many countries that already had a VAT increased its rate. Social security contributions were increased in many countries. But the magnitude of past tax changes does not mean interest in tax reform has come to an end. First, many of the tax reforms failed fully to achieve their objectives: tax systems continue to distort economic decisions, they remain complex and the tax burden continues to rise. Secondly, some tax reforms may have had undesirable side ...
This paper explores how a transition from a progressive to a flat tax scheme would affect economic g...
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate ta...
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpi...
The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. T...
Over the last two decades almost all OECD countries have made major structural changes to their tax ...
The 1980s were hailed by many as the decade of tax reform. A number of different countries were caug...
Tax Policy issues have moved up the global political agenda. Governments and citizens are increasing...
In recent years there have been over twenty tax reforms that have taken a very different approach to...
This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform ...
This article compares national income tax reforms during the last 25 years. There were two competing...
This article examines the role that economic and political factors played in tax reform in Organizat...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Uni...
SIGLEAvailable from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, D-21400 Kiel W 624 (119) / FI...
This paper explores how a transition from a progressive to a flat tax scheme would affect economic g...
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate ta...
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpi...
The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. T...
Over the last two decades almost all OECD countries have made major structural changes to their tax ...
The 1980s were hailed by many as the decade of tax reform. A number of different countries were caug...
Tax Policy issues have moved up the global political agenda. Governments and citizens are increasing...
In recent years there have been over twenty tax reforms that have taken a very different approach to...
This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform ...
This article compares national income tax reforms during the last 25 years. There were two competing...
This article examines the role that economic and political factors played in tax reform in Organizat...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Uni...
SIGLEAvailable from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, D-21400 Kiel W 624 (119) / FI...
This paper explores how a transition from a progressive to a flat tax scheme would affect economic g...
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate ta...
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpi...