Get Choosing a Broad Base - Low Rate Approach to Taxation PDF

By Collective

ISBN-10: 9264091319

ISBN-13: 9789264091313

Many nations will most probably face the necessity to elevate tax sales, as a part of monetary consolidation, in the course of the following couple of years. yet how is that this top performed? And what are the issues while deciding upon among elevating tax charges and broadening the tax base by means of scaling again or abolishing certain tax provisions (such as allowances, exemptions and preferential rates)? This file goals to reply to such questions through taking a detailed examine the commercial and political components that impression governments’ tax decisions.

Although many nations have broadened their tax bases over the last 30 years, specified tax provisions, particularly tax charges, stay major. Like public expenditure, special tax reliefs suggest that (other) tax premiums must be larger so that it will finance those reliefs. This file accordingly discusses even if such tax provisions stay beneficial. It comprises an annex protecting country-specific profit forgone estimates of tax expenses for chosen OECD international locations.

This document additionally identifies political elements, together with the lobbying of influential curiosity teams, because the major hindrances to base-broadening reforms, and it considers how reforms should be most sensible packaged and offered to beat such obstacles.

Related reading

Tax expenses in OECD Countries (2010)

OECD Tax coverage reviews: Tax coverage Reform and monetary progress (2010)

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