OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

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This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.... as a key element of the successful move to a uniform VAT (so-called Goods and Services Tax) in New Zealand (1984 tax reform). ... The 1984 reform in New Zealand may also illustrate that the timing of tax reforms may be facilitated during economic, ... it was feasible to cut/rationalise other taxes undoubtedly contributed to make them politically feasible (Alt et al., 2008). Governments might also allow for grandfathering rules, which implies that changes in tax rules would not apply toanbsp;...


Title:OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation
Author: OECD
Publisher:OECD Publishing - 2010-10-28
ISBN-13:

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