Business, Management and Accounting
4 years ago

OECD Countries' Tax Policies Under Scrutiny: Uncovering Justification Flaws

Oxford University Press eBooks
Tax Policy: Theory and Practice in OECD Countries
Ken Messere, Flip de Kam, Christopher Heady

Paper Summary

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The article explores how governments in OECD countries choose their tax policies. It looks at the reasons behind these choices and examines common trends among these countries. The authors analyze recent tax policies, critique their justifications, and provide examples of policy decisions. They discuss various types of taxes, such as income tax, business taxes, and consumption taxes, and evaluate the arguments used by governments to support their tax policies. The study also compares the tax choices of 25 OECD countries to identify similarities and differences. This research is valuable for students, policymakers, politicians, and anyone interested in understanding tax systems.