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Making Fundamental Tax Reform Happen

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  • Bert Brys

    (OECD)

Abstract

This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an obstacle to the design and implementation of tax policies. The second part of this paper discusses strategies that might help policy makers to successfully implement fundamental tax reforms.

Suggested Citation

  • Bert Brys, 2011. "Making Fundamental Tax Reform Happen," OECD Taxation Working Papers 3, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:3-en
    DOI: 10.1787/5kg3h0v54g34-en
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    Cited by:

    1. Nobilis, Benedek, 2021. "A magyar adórendszer versenyképességének helyreállítása a 2010-es években [Restoring the Competitiveness of the Hungarian Tax System in the 2010s]," Taxation Policy Papers 2, Ministry of Finance, Department of Tax Policy and International Taxation.
    2. Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
    3. Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles, 2021. "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," CEPR Discussion Papers 16652, C.E.P.R. Discussion Papers.
    4. Zuzana Machová & Igor Kotlán, 2015. "Právní jistota - možný problém daňové politiky vyspělých zemí? [Legal Certainty - Possible Problem of Tax Policy in Developed Countries?]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 833-846.

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