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Recent Tax Policy Trends Reforms in OECD Countries

OECD Tax Policy Studies No. 9

Recent Tax Policy Trends Reforms in OECD Countries    
Format Softcover
Catalogue No. 232004041P
Pages 170
Language English; Aussi disponible en français
Price $66.00

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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