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Tax Reform in OECD Countries: Economic Rationale and Consequences

Author

Listed:
  • Robert P. Hagemann

    (OECD)

  • Brian R. Jones

    (OECD)

  • Robert Bruce Montador

    (OECD)

Abstract

This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform are reviewed. These include economic efficiency arguments as well as concerns about equity which are often a major consideration. Next, the paper considers the many factors which constrain governments in their effort to reform the tax system (such as inherent conflicts between efficiency and equity, and the non-revenue objectives of taxation), and how those constraints might be reduced. Finally, the paper reviews the extent of tax reform in OECD countries, noting some of the remaining problems ... Cette étude traite de la réforme fiscale dans les pays membres de l’OCDE. En premier lieu, elle rappelle les raisons de cette réforme. Parmi celles-ci figurent des considérations d’efficience économique, mais aussi (et parfois de façon primordiale) le manque d’équité du système en vigueur. Ensuite sont examinées les multiples contraintes auxquelles les autorités sont confrontées quand elles tentent de réformer la fiscalité (les conflits inévitables entre efficience économique et équité, la poursuite d’objectifs autres que la seule perception de recettes, etc.), et les moyens dont elles peuvent disposer pour les atténuer. En définitive, 1’étude présente modifications réalisées à ce jour dans la fiscalité des pays membres, sans omettre les problèmes en suspens.

Suggested Citation

  • Robert P. Hagemann & Brian R. Jones & Robert Bruce Montador, 1987. "Tax Reform in OECD Countries: Economic Rationale and Consequences," OECD Economics Department Working Papers 40, OECD Publishing.
    • Handle: RePEc:oec:ecoaaa:40-en
    DOI: 10.1787/082177701741
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    Citations

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    Cited by:

    1. Evgeny Balatsky & Nataly Ekimova, 2021. "Progressive income tax as a driver for the development of high-tech industries in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(3), pages 212-230.
    2. repec:ces:ifodic:v:2:y:2004:i:3:p:14567754 is not listed on IDEAS
    3. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.
    4. Susan St. John, 2007. "Farewell to Tax Neutrality: The Implications for an Aging Population," The Economic and Labour Relations Review, , vol. 18(1), pages 27-52, November.
    5. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 23-30, October.
    6. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 23-30, October.
    7. Heitger, Bernhard, 1989. "Wachstumswirkungen von Steuern und Staatsausgaben," Kiel Discussion Papers 148, Kiel Institute for the World Economy (IfW Kiel).
    8. Beáta Blechová, 2012. "Progresivní nebo "rovná" daň - ekonomické i politické dilema [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(5), pages 649-667.

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