IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v59y2006i1p131-64.html
   My bibliography  Save this article

Fundamental Tax Reform: An International Perspective

Author

Listed:
  • Owens, Jeffrey

Abstract

This paper examines trends in tax reforms. The analysis is limited to the experience of 30 OECD countries, and focuses particularly on changes since the year 2000. The paper analyses the general trend of reductions in both tax revenues and rates and the diversity in tax policies across OECD countries, reflecting the diversity in both economic circumstances and policy objectives. Developments in tax administration are also briefly dealt with. Some of the challenges for tax policymakers and administrators that are likely to arise over the next few years are identified, and possible alternative approaches to solving them are put forward.

Suggested Citation

  • Owens, Jeffrey, 2006. "Fundamental Tax Reform: An International Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(1), pages 131-164, March.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:1:p:131-64
    DOI: 10.17310/ntj.2006.1.06
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2006.1.06
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2006.1.06
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2006.1.06?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Jolanta Galuszka, 2013. "The Fiscal Union As A Remedy For The Economic And Financial Crisis In The European Union," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 8(1), pages 49-67, March.
    2. Figari, Francesco, 2009. "Can in-work benefits improve social inclusion in the southern European countries?," EUROMOD Working Papers EM4/09, EUROMOD at the Institute for Social and Economic Research.
    3. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
    4. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Mr. Thomas Dalsgaard, 2008. "Japan’s Corporate Income Tax—Overview and Challenges," IMF Working Papers 2008/070, International Monetary Fund.
    6. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Tehmina S. Khan & Mr. John Norregaard, 2007. "Tax Policy: Recent Trends and Coming Challenges," IMF Working Papers 2007/274, International Monetary Fund.
    8. Ranđelović Saša & Žarković Rakić Jelena & Vladisavljević Marko & Vujić Sunčica, 2019. "Labour Supply and Inequality Effects of In-Work Benefits: Evidence from Serbia," Naše gospodarstvo/Our economy, Sciendo, vol. 65(3), pages 1-22, September.
    9. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
    10. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0624, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Lindemann, Henrik, 2015. "Budgetary Interests and the Degree of Unbundling in Electricity Markets - An Empirical Analysis for OECD Countries," Hannover Economic Papers (HEP) dp-543, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    13. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:ntj:journl:v:59:y:2006:i:1:p:131-64. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.