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Many nations will most probably face the necessity to bring up tax sales, as a part of economic consolidation, through the following couple of years. yet how is that this most sensible performed? And what are the issues whilst selecting among elevating tax charges and broadening the tax base via scaling again or abolishing particular tax provisions (such as allowances, exemptions and preferential rates)? This file goals to reply to such questions by means of taking a detailed examine the industrial and political elements that impact governments’ tax decisions.

Although many nations have broadened their tax bases over the last 30 years, certain tax provisions, significantly tax expenses, stay major. Like public expenditure, designated tax reliefs suggest that (other) tax charges have to be greater so that it will finance those reliefs. This document for that reason discusses even if such tax provisions stay beneficial. It comprises an annex protecting country-specific profit forgone estimates of tax charges for chosen OECD international locations.

This file additionally identifies political components, together with the lobbying of influential curiosity teams, because the major stumbling blocks to base-broadening reforms, and it considers how reforms might be most sensible packaged and offered to beat such obstacles.

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Tax charges in OECD Countries (2010)

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

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