Recent Tax Policy Trends Reforms in OECD Countries
OECD Tax Policy Studies No. 9
|Language||English; Aussi disponible en français|
Published by the Organisation for Economic Co-operation and Development, 2004.
|This ninth volume of the OECD Tax Policy
Studies series reports on trends in the areas of tax revenues, the 'tax
mix' and the taxation of labour, dividends, and personal and corporate income.
It also looks at value added and environmentally related taxes.
The volume reviews recent major tax reforms in Australia, Belgium, Canada, France, Germany, Italy, Japan, Mexico, the Netherlands, Switzerland and the United States. It also covers selected tax policy developments in Austria, Finland, Iceland, Ireland, Luxembourg, New Zealand, the Slovak Republic, Spain, Sweden and the United Kingdom.
Finally, Recent Tax Policy Trends and Reforms in OECD Countries includes discussion of country practices and recent developments in the areas of fiscal decentralisation, "making work pay" policies, corporate tax developments, and the effects of tax policies on research and development practices. These areas of focus raise a number of interesting and often difficult considerations and trade-offs of particular concern to policy makers.
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This page last modified: December 8, 2004
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