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The Tax Policy Landscape Five Years after the Crisis

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  • Pierre LeBlanc
  • Stephen Matthews
  • Kirsti Mellbye
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    Abstract

    The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies faced a range of challenges, most notably from globalisation, but also other challenges such as climates change, growing inequality and population ageing. Against this background, this paper discusses how tax policies have responded to fiscal and macroeconomic developments over the past five years and these longer-term structural economic developments. Le paysage des politiques fiscales, cinq ans après la crise Le paroxysme de la crise économique et financière est loin derrière nous, mais les séquelles restent multiples, et de nombreux pays de l’OCDE ont encore du chemin à parcourir avant de retrouver une croissance économique forte et durable. Avant même la Grande récession, les économies de l’OCDE se heurtaient déjà à un éventail de problématiques telles que, notamment, les incidences de la mondialisation, mais aussi à des défis comme le changement climatique, le creusement des inégalités et le vieillissement de la population. Dans ce contexte, ce rapport explique comment les politiques fiscales se sont adaptées face aux évolutions budgétaires et macroéconomiques de ces cinq dernières années et face à ces bouleversements économiques structurels de plus long terme.

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    File URL: http://dx.doi.org/10.1787/5k40l4dxk0hk-en
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    Bibliographic Info

    Paper provided by OECD Publishing in its series OECD Taxation Working Papers with number 17.

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    Date of creation: 04 Sep 2013
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    Handle: RePEc:oec:ctpaaa:17-en

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