Tax and the Economy [electronic resource] : A Comparative Assessment of OECD Countries
Publishing, OECD.
Organisation for Economic Co-operation and DevelopmentContributor
Organisation for Economic Co-operation and DevelopmentContent Provider
Organisation for Economic Co operation and DevelopmentContent Provider
Paris : Organisation for Economic Co-operation and Development,
2001.
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement. 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 
Description based upon print version of record.
Foreword; Table of Contents; Chapter 1. Introduction; Chapter 2. Trends in Taxation and the Forces Shaping Them; Chapter 3. General Principles Guiding Tax Policy; Chapter 4. Areas and Options for Reform; Annex. Features of Tax Systems Impinging on Economic Efficiency; Notes; Bibliography; OECD Tax Policy Studies
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement. 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 
Economic indicators.
Taxation -- OECD countries.
Taxation.
Taxation
Economic indicators
Political Science
Public Finance
Law, Politics & Government
OECD tax policy studies