Tax Reform Trends in OECD Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the lead given by the United Kingdom in 1984 and the United States in 1986. In some countries, including...
