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| Tekijä: | |
| Otsikko: | Challenges for tax policy in OECD countries |
| Lehti: | OECD Economic Outlook
2001 : JUN, VOL. 69, p. 169-186 |
| Asiasana: | TAX POLICY FISCAL POLICY OECD |
| Kieli: | eng |
| Tiivistelmä: | The subject of this article is fiscal policy. This paper investigates the challenges for tax policy related to public expenditures in Organization for Economic Co-Operation and Development countries. The paper also investigates the features of taxation, the improvement of tax systems in each country and the trends in tax receipts and structure. The article also pays attention to impact of heavy taxation of wage earnings on employment. The paper provides 2 charts and 9 graphs. The paper states that tax design needs to balance considerations of economic efficiency, equity and enforceability. Useful lessons may be drawn from countries' experiences. |
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