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No. 09: Recent Tax Policy Trends and Reforms in OECD Countries

No. 09:  Recent Tax Policy Trends and Reforms in OECD Countries by Organisation for Economic Co-operation and Development
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This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmentally related taxes.

The volume reviews recent major tax reforms in Australia, Belgium, Canada, France, Germany, Italy, Japan, Mexico, the Netherlands, Switzerland and the United States. It also covers selected tax policy developments in Austria, Finland, Iceland, Ireland, Luxembourg, New Zealand, the Slovak Republic, Spain, Sweden and the United Kingdom.

Finally, Recent Trends and Reforms in OECD Countries includes discussion of country practices and recent developments in the areas of fiscal decentralisation, “making work pay” policies, corporate tax developments, and the effects of tax policies on research and development practices. These areas of focus raise a number of interesting and often difficult considerations and trade-offs of particular concern to policy makers.

Organisation for Economic Co-operation and Development; January 2004
171 pages; ISBN 9789264016590
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Title: No. 09: Recent Tax Policy Trends and Reforms in OECD Countries
Author: Organisation for Economic Co-operation and Development
 
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ISBNs
9264016597
9789264016576
9789264016590