Tax system development trends in the OECD countries; lessons learnt
István Hetényi
Public Finance Quarterly, 2006, vol. 51, issue 1, 3-24
Abstract:
The study examines whether or not the Euro-Atlantic region is characterised by specific taxation features, and if yes, what lessons they may provide for Hungary. The paper presents the tax systems and the development trends thereof, and evaluates the tax reforms based on international and Hungarian statistics. The author presents the arising problems and his own relevant opinion, as well as the conclusions that can be drawn.
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:pfq:journl:v:51:y:2006:i:1:p:3-24
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