- 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
Tax and the Economy: A Comparative Assessment of OECD Countries (OECD Tax Policy Studies No. 6) |
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:
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| 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. Published by the Organization for Economic Co-operation and Development, 2001. |
| Catalogue No. | 232001121P |
| Price | $43.70 |
| Format | Softcover |
| Pages | 76 |
| Language | English; Aussi disponible en français |
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| Price and availability subject to change.
Shipping and applicable taxes extra. Questions about this product? Please e-mail us. This page last modified: February 20, 2008 |
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