Tax Reform Trends in OECD Countries

Bert Brys, Stephen Matthews and Jeffrey Owens
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Bert Brys: OECD
Stephen Matthews: OECD
Jeffrey Owens: OECD

No 1, OECD Taxation Working Papers from OECD Publishing

Abstract: Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the lead given by the United Kingdom in 1984 and the United States in 1986. In some countries, including Australia and New Zealand, reforms have been profound and sometimes implemented over a very short period of time. In others, including most of Europe, Japan and many other Asian countries, reform has been a gradual process of adaptation.

Date: 2011-11-03
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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