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| Author: | Owens, J. |
| Title: | Options for Tax Reforms |
| Journal: | OECD Economic Outlook
1991 : JUNE/JULY, No. 170, p.17-19 |
| Index terms: | TAX LAW FISCAL POLICY MARKET ECONOMY |
| Language: | eng |
| Abstract: | The new OECD Centre for Co-operation with European Economies in Transition is examining the tax reforms currently underway in Central and Eastern Europe. The main issues are: how can part of the tax burden shifted from enterprises to households, what should be the mix between direct and indirect taxes, what should be the revenue-raising powers of different tiers of government. |
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