- Additional Authors
- Description
- 19 p.; 21 x 29.7cm.
- Summary
- 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.
- Series Statement
- OECD Taxation Working Papers, 2223-5558 ; no.1
- Uniform Title
- OECD Taxation Working Papers, no.1.
- Subject
- Taxation
- LCCN
- 10.1787/5kg3h0xxmz8t-en
- OCLC
- oecd-lib
- Author
Brys, Bert.
- Title
Tax Reform Trends in OECD Countries [electronic resource] / Bert Brys, Stephen Matthews and Jeffrey Owens
- Imprint
Paris : OECD Publishing, 2011.
- Series
OECD Taxation Working Papers, 2223-5558 ; no.1
OECD Taxation Working Papers, 2223-5558 ; no.1.
- Connect to:
- Indexed Term
Taxation
- Added Author
Matthews, Stephen.
Owens, Jeffrey.
- Other Standard Identifier
10.1787/5kg3h0xxmz8t-en doi