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Tax Policy Reform and Economic Growth

OECD Tax Policy Studies No. 20

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.

Tax Policy Reform and Economic Growth    
Format Softcover
Catalogue No. 232010131P
Pages 154
Language English; Aussi disponible en français
Price $62.10
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Published by the Organisation for Economic Co-operation and Development, 2010.


In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth.

The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation.

But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realized.

Table of contents:
  • Summary
  • Part I. Taxation and Economic Growth Recommendations and Reforms in OECD Countries
    • Chapter 1. Growth-oriented Tax Policy Reform Recommendations
    • Chapter 2. How Do Trends in the Composition of Tax Receipts and in Tax Rates Compare with the "Tax and Growth" Recommendations?
  • Part II. Making Growth-Oriented Tax Reforms Happen
    • Chapter 3. Obstacles to Fundamental Tax Reforms
    • Chapter 4. Strategies for Successfully Implementing Growth-oriented Tax Reforms
  • Part III. Further Analysis of the "Tax and Growth" Tax Policy Recommendations
    • Chapter 5. Tax Design Considerations
    • Chapter 6. Taxation, Economic Growth and Sustainable Tax Revenues
  • References
  • Annex A. The 2010 Tax Reform Process in Denmark
  • Annex B. The OECD Tax and Growth Study
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This page last modified: November 17, 2010

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