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Tax Systems in the OECD: Recent Evolution, Competition and Convergence

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  • Vito Tanzi

Abstract

In this paper the focus of attention will be on the 30 countries that belong to the grouping that goes under the name of Organization for European Cooperation and Development (OECD). This international organization started as a European entity but over the years it has expanded its membership to include several countries from other continents. Its current membership includes countries from all continents with the exception of Africa.

Suggested Citation

  • Vito Tanzi, 2010. "Tax Systems in the OECD: Recent Evolution, Competition and Convergence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1012, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1012
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1012.pdf
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    Cited by:

    1. A. Fa𨐠 & J. L󰥺-Rodr z & L. Varela-Candamio, 2013. "Nontaxable income and necessary consumption: the Rousseau's paradox of fiscal egalitarianism," Applied Economics, Taylor & Francis Journals, vol. 45(30), pages 4248-4259, October.
    2. Ryta Dziemianowicz, 2019. "Tax policy in OECD countries in 2007–2016: trends and challenges," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 18(4), pages 425-440, December.

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