Choosing a broad base ; low rate approche to taxation

Couverture du livre « Choosing a broad base ; low rate approche to taxation » de Collectif aux éditions Oecd
Résumé:

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... Voir plus

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.
  Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant.  Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
  This report also identifies political factors, 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.
  Related reading Tax Expenditures in OECD Countries (2010) OECD Tax Policy Studies: Tax Policy Reform and Economic Growth (2010)

Donner votre avis

Les derniers avis

Ce livre n'a pas encore d'avis. Donnez le vôtre et partagez-le avec la communauté de lecteurs.com

Donnez votre avis sur ce livre

Pour donner votre avis vous devez vous identifier, ou vous inscrire si vous n'avez pas encore de compte.

Où trouver ce livre en librairie ?

Service proposé en partenariat avec Place des Libraires

Discussions autour de ce livre

Il n'y a pas encore de discussion sur ce livre

Soyez le premier à en lancer une !

Forum

Afficher plus de discussions