Tax Policy: Theory and Practice in OECD Countries

Hardcover | May 15, 2003

byKen Messere, Flip de Kam, Christopher Heady

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How do governments justify their choice of tax policy? What are the arguments for and against the choices they make? Are there common trends in the tax policy choices of OECD countries? This book provides a unique guide to tax policies pursued by the governments of OECD countries by assessingrecent policies, offering a thorough critique of their justification and looking at actual examples of policy choice. The authors give an overview of post-war tax developments, addressing in detail topics such as the dynamics of tax revenues and public sector developments. They go on to examine the arguments for and against governments' main tax policy choices, looking at personal income tax, social securitycontributions, business taxes, consumption taxation and taxes on wealth, capital gains, and property. They rigorously examine arguments used by governments to justify certain policy choices, providing an objective evaluation of both the valid and invalid arguments for the choices made with regard todomestic taxation.In addition to a thorough critique of recent tax policies, the book looks at the actual tax choices of 25 of the thirty OECD countries and aims to identify the similarities and the differences between them. The authors draw on these real examples and on their considerable experience in assessingpossibilities for future tax systems. The book will be of special interest to academics and students in the field of public finance, national and international tax policymakers, politicians, and journalists.

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How do governments justify their choice of tax policy? What are the arguments for and against the choices they make? Are there common trends in the tax policy choices of OECD countries? This book provides a unique guide to tax policies pursued by the governments of OECD countries by assessingrecent policies, offering a thorough critiqu...

Ken Messere was formerly Head of the Fiscal Affairs Division at the Organisation for Economic Cooperation and Development (OECD), before becoming a member of the Ruding Committee advising on business taxes in EU countries. He has acted as a consultant for the OECD, the IMF and the World Bank. His previous books include Tax Policies in...
Format:HardcoverDimensions:280 pages, 9.21 × 6.14 × 0.79 inPublished:May 15, 2003Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199241481

ISBN - 13:9780199241484

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Table of Contents

1. IntroductionPart I: Tax Trends of the Twentieth Century2. Trends in Tax Policy3. Post-war Tax Revenue Trends4. Tax Policy and Public Sector Trends5. Tax Aspects of Fiscal FederalismPart II: The Design of Taxes6. The Personal Income Tax7. Social Security Contributions8. Corporate Income Taxes and Other Taxes on Business9. Consumption Taxation10. Taxes on Wealth, Capital Gains, and PropertyPart III: Tax Policy in Practice11. Tax Choices of OECD Countries12. Future Tax SystemsAnnexes