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Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/surveillance-of-tax-policies_034063184564.html
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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...
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