IDEAS home Printed from
   My bibliography  Save this paper

Tax Reform: Lessons Learned


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


In recent years there have been over twenty tax reforms that have taken a very different approach to the design of tax systems than those done one or two decades ago. This paper attempts to outline the changes that have taken place in the approach and policies of tax reform. A comparison is made between the previous tax reform efforts and the successful tax reforms that have taken place in the 1980s. Through time it has become obvious that highly progressive statutory income tax rate structures have contributed very little to bringing about a more equitable distribution of income. As a consequence, recent tax reforms have aimed at creating simpler systems with lower rates and broader tax bases. There is some evidence that the indirect tax system has assumed an increased role in the revenue systems of many countries. The value-added tax has spread rapidly since 1980, often with only one or two rates of tax action. In the case of LCDs, in spite of the availability of the microcomputer as an administrative tool, the efforts to create more efficient revenue systems are still greatly constrained by the inability to implement administrative reforms.

Suggested Citation

  • Glenn Jenkins, 1989. "Tax Reform: Lessons Learned," Development Discussion Papers 1989-02, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:79

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Glenn Jenkins & EDWIN FORLEMU, 1993. "Enhancing Voluntary Compliance By Reducing Compliance Costs: A Taxpayer Service Approach," Development Discussion Papers 1993-04, JDI Executive Programs.

    More about this item


    tax reform; approach; policies;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:79. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.