search query: @journal_id 647 / total: 261
reference: 2 / 261
| Author: | Bach, S. B. Seidel, B. Teichmann, D. |
| Title: | Developments in Tax Systems-An International Comparison |
| Journal: | Economic Bulletin
2002 : DEC, VOL. 39:12, p. 419-430 |
| Index terms: | TAXATION COUNTRY COMPARISONS DEVELOPMENT ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Tax competition between countries for mobile production factors is becoming evident. Many OECD countries have been reducing tax rates on corporate profits and income from capital, and the top rates on income from employment, over an extended period. As a whole, how ever, comparison between the countries selected here does not show any systematic undermining of direct taxation, or any reduction in its importance. The reforms which most countries have carried out were mainly intended to make taxation more neutral and so increase performance incentives and reduce steering effects. This article examines the lines of development that are revealed by a comparison of the tax systems of Germany and major OECD countries, and the motives for the changes. |
SCIMA