English, Article, Journal or magazine article edition: Tax Reform in OECD Countries: Economic Rationale and Consequences Robert P. Hagemann; Brian R. Jones; Robert Bruce Montador

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Bookmark: http://trove.nla.gov.au/version/135414
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Reform in OECD Countries: Economic Rationale and Consequences
Author
  • Robert P. Hagemann
  • Brian R. Jones
  • Robert Bruce Montador
Physical Description
  • preprint
Notes
  • 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 as inherent conflicts between efficiency and equity, and the non-revenue objectives of taxation), and how those constraints might be reduced. Finally, the paper reviews the extent of tax reform in OECD countries, noting some of the remaining problems ... Cette étude traite de la réforme fiscale dans les pays membres de l’OCDE. En premier lieu, elle rappelle les raisons de cette réforme. Parmi celles-ci figurent des considérations d’efficience économique, mais aussi (et parfois de façon primordiale) le manque d’équité du système en vigueur. Ensuite sont examinées les multiples contraintes auxquelles les autorités sont confrontées quand elles tentent de réformer la fiscalité (les conflits inévitables entre efficience économique et équité, la poursuite d’objectifs autres que la seule perception de recettes, etc.), et les moyens dont elles peuvent disposer pour les atténuer. En définitive, 1’étude présente modifications réalisées à ce jour dans la fiscalité des pays membres, sans omettre les problèmes en suspens.
  • RePEc:oec:ecoaaa:40-en
Language
  • English
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