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Tax Policy: Theory and Practice in OECD Countries

Author

Listed:
  • Messere, Ken

    (Former Head of the Fiscal Affairs Division, OECD)

  • de Kam, Flip

    (Professor of Public Finance, Faculty of Economics, Groningen University, Netherlands)

  • Heady, Christopher

    (Head, Tax Policy and Statistics Division, Centre for Tax Policy and Administration, OECD)

Abstract

How do governments justify their choice of tax policy? What are the arguments for and against the choices they make? Are there common trends in the tax policy choices of OECD countries? This book provides a unique guide to tax policies pursued by the governments of OECD countries by assessing recent policies, offering a thorough critique of their justification and looking at actual examples of policy choice. The authors give an overview of post-war tax developments, addressing in detail topics such as the dynamics of tax revenues and public sector developments. They go on to examine the arguments for and against governments' main tax policy choices, looking at personal income tax, social security contributions, business taxes, consumption taxation and taxes on wealth, capital gains, and property. They rigorously examine arguments used by governments to justify certain policy choices, providing an objective evaluation of both the valid and invalid arguments for the choices made with regard to domestic taxation. In addition to a thorough critique of recent tax policies, the book looks at the actual tax choices of 25 of the thirty OECD countries and aims to identify the similarities and the differences between them. The authors draw on these real examples and on their considerable experience in assessing possibilities for future tax systems. The book will be of special interest to academics and students in the field of public finance, national and international tax policymakers, politicians, and journalists.

Suggested Citation

  • Messere, Ken & de Kam, Flip & Heady, Christopher, 2003. "Tax Policy: Theory and Practice in OECD Countries," OUP Catalogue, Oxford University Press, number 9780199241484.
  • Handle: RePEc:oxp:obooks:9780199241484
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    Citations

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    Cited by:

    1. Daniela Federici & Valentino Parisi, 2012. "Corporate Taxation and Exports," Working Papers 2012-01, Universita' di Cassino, Dipartimento di Scienze Economiche.
    2. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    3. Richard M. bird, 2003. "Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency," International Tax Program Papers 0306, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    4. Srđan Đinđić, 2013. "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics, University of Belgrade, vol. 58(196), pages 133-156, January –.
    5. Richard Bird & Jorge Martinez-Vazquez & Benno Torgler, 2007. "Tax Effort: The Impact of Corruption, Voice and Accountability," School of Economics and Finance Discussion Papers and Working Papers Series 223, School of Economics and Finance, Queensland University of Technology.
    6. Nobuki Mochida, 2014. " Does Local Spending Have Repercussion from Tax Structure?--Evidence from Japan--," CIRJE F-Series CIRJE-F-922, CIRJE, Faculty of Economics, University of Tokyo.
    7. Natale Renato Fazio & Mauro Politi, 2007. "Metodologia per l’analisi dei comportamenti e della soddisfazione degli utilizzatori di una banca dati statistica su Internet," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 9(1), pages 5-30, march.
    8. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica: The GCT and the SCT," International Tax Program Papers 0414, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    9. Chang Woon Nam, 2012. "Corporate Tax Incentives for R&D Investment in OECD Countries," International Economic Journal, Taylor & Francis Journals, vol. 26(1), pages 69-84, September.
    10. Maria Teresa Monteduro & Alberto Zanardi, 2005. "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 215-246, November.
    11. Filippo Oropallo & Valentino Parisi, 2007. "Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 9(1), pages 31-58, march.
    12. Alessandro Faramondi & Claudio Pascarella & Augusto Puggioni, 2007. "Piccole e medie imprese: le innovazioni nei metodi di calcolo dei principali aggregati economici di contabilità nazionale," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 9(1), pages 59-84, march.

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