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• Paul Joseph Van den Noord
• Christopher Heady

Taxation is inevitable in modern economies to finance public spending, which is aimed at meeting fundamental economic and social objectives. However, efficiency losses associated with taxation need to be taken into account when the cost and benefits of public expenditure to be funded are being assessed. The public perception of the fairness of tax systems, the practical enforceability of tax rules and the cost arising from compliance are other important considerations. Against this backdrop, the OECD has reviewed in the past two years the tax systems of a number of Member countries in its periodical Economic Surveys. The analysis and policy recommendations emerging from these reviews may provide some useful lessons for other OECD countries, and these are pulled together in this paper ...

Dans les économies modernes, la fiscalité est inévitable pour financer la dépense publique, car elle vise des objectifs économiques et sociaux fondamentaux. Toutefois, il est nécessaire de prendre en compte les pertes d’efficience liées à la fiscalité lorsqu’on évalue les coûts et avantages des dépenses publiques à financer. La perception par le public de l’équité des systèmes fiscaux, les difficultés pratiques rencontrées pour assurer le respect des réglementations fiscales et le coût de la discipline fiscale constituent d’autres aspects importants de la question. Dans ce contexte, l’OCDE a examiné, au cours des deux dernières années, dans ses Études économiques périodiques, les systèmes fiscaux d’un certain nombre de pays Membres. Les analyses et recommandations qui se dégagent de ces études, et qui pourraient être riches d’enseignements pour tous les pays de l’OCDE, sont rassemblées dans ce document ...

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Paper provided by OECD, Economics Department in its series OECD Economics Department Working Papers with number 303.

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Date of creation: 17 Jul 2001
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Handle: RePEc:oec:ecoaaa:303-en

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Related research

Keywords: taxation; fiscalité;

Find related papers by JEL classification:
H2 - Public Economics - - Taxation, Subsidies, and Revenue

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3. Luigi Bernardi, 2005. "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 139-158, November. [Downloadable!]

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