This study is part of a series of Tax Policy Studies
produced by the Centre for Tax Policy and Administration of the OECD. It 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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