Tax Reform in OECD Countries: Economic Rationale and Consequences
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform are reviewed. These include economic efficiency arguments as well as concerns about equity which are often a major consideration. Next, the paper considers the many factors which constrain governments in their effort to reform the tax system (such...
