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Choosing a Broad Base – Low Rate Approach to Taxation

OECD Tax Policy Studies No. 19

November 17, 2010: We will receive copies shortly. Orders submitted on-line will be sent the new publication once we receive stock from the OECD.

Choosing a Broad Base - Low Rate Approach to Taxation    
Format Softcover
Catalogue No. 232010181P
Pages 156
Language English; Aussi disponible en français
Price $80.50
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Published by the Organisation for Economic Co-operation and Development, 2010.


Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments' tax decisions in several OECD countries including Canada.

Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.

Table of Contents:
  • List of Acronyms
  • Executive Summary
  • Introduction
  • Chapter 1. Broad Base – Low Rate Approach: Scope and Limitations
  • Chapter 2. Where is there Scope for Base-broadening?
  • Chapter 3. Evaluating Tax Provisions: Some Examples
  • Chapter 4. Base-Broadening and Targeted Tax Provisions: Political and Distributional Considerations
  • Annex A. Revenue Forgone Estimates of Main Tax Expenditures in OECD Countries
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This page last modified: November 17, 2010

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