Choosing a broad base, low rate approach to taxation.
Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax p...
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| Format: | Book |
| Language: | English |
| Published: |
Paris :
OECD,
©2010.
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| Series: | OECD tax policy studies ;
no. 19. |
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| Summary: | Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments' tax decisions, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.--back cover. |
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| Item Description: | "Prepared in the OECD Secretariat by Ana Cebreiro"--page 3. |
| Physical Description: | 153 pages : illustrations ; 27 cm. Also available online. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9789264091313 (print) 9264091319 (print) |
| ISSN: | 1990-0538 ; |
| Additional Physical Form available Note: | Also available online. |